Title 26, Taxation

(a) Cities of the first class are authorized to license, regulate, and tax the privilege of engaging in the mercantile business in their cities. However, this section shall not apply to persons who remain in the mercantile business for a continuous period of six (6) months. (b) C…

(a) (1) All cities of the first class and cities of the second class are authorized and empowered to license, tax, and regulate gift enterprises, and all persons, firms, and corporations aiding, abetting, or patronizing them.(2) The license or tax shall not exceed one thousand do…

(a) A municipality in which the manufacturing facilities of a native wine producer are located and which producer produces four hundred thousand gallons (400,000 gals.) of wine per year or more is authorized to levy a tax of not to exceed three percent (3%) on the gross receipts …

The authorities of cities and incorporated towns may levy and collect a tax of not less than five dollars ($5.00) nor more than one hundred dollars ($100) per annum from each and every public auctioneer who may follow his or her occupation in the cities or incorporated towns.

(a) A municipal corporation may license and tax amusement devices defined in § 26-57-402 and vendors of amusement devices defined in § 26-57-402. (b) However, the fee for the license and tax shall not exceed the amount of tax imposed by § 26-57-404.

A municipality may not levy a privilege tax on the basis of §§ 26-57-402 and 26-57-408 — 26-57-421 relating to coin-operated amusement devices. However, §§ 26-57-402 and 26-57-408 — 26-57-421 do not prohibit a municipality from levying privilege taxes under other statutes of this…