Alabama Code 40-12-53. Automobile accessory dealers
Current as of: 2024 | Check for updates
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Terms Used In Alabama Code 40-12-53
- following: means next after. See Alabama Code 1-1-1
- license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
Each person selling motor vehicle accessories, including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries and tires, shall pay the following annual license tax in cities of:
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Over 100,000 population |
$40.00 |
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25,000 to 100,000 population |
30.00 |
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5,000 to 25,000 population |
20.00 |
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2,000 to 5,000 population |
10.00 |
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All other places, whether incorporated or not |
5.00 |
Regularly licensed filling stations or garages are not required to pay the above accessories license tax if their stock of accessories at any time does not exceed the wholesale value of $75.