TAXATION AND REVENUE SYSTEMS—ALABAMA. 
15 
Mutual cooperative societies or associations for farming and truck 
ing purposes are exempt from all corporation taxation and licenses. 
The courts of county commissioners or other courts of like juris 
diction may levy for county purposes license and franchise taxes 
not to exceed 50 per cent of such taxes levied for state purposes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
For state purposes a large number of licenses are 
levied. 
Confederate soldiers of Alabama are exempt from 
licenses, state, county, and municipal, for peddling 
and hunting. 
The licenses are as follows; and, except where noted, 
the amount given is the charge for the license for one 
year: 
Abstract companies, in towns or cities of 20,000 or more, $30; in 
towns or cities of 10,000 to 20,000, $20; 5,000 to 10,000, $10; less 
than 5,000, $5. Architect actuaries, $5. Auctioneers, towns or 
cities of 20,000 or over, $50; 8,000 to 20,000, $30; 5,000 to 8,000, $20; 
1,000 to 5,000, $5; transient auctioneers, $50. Automobiles for hire, 
$25. Automobiles for private use, each car having less than 20 
horsepower, $7.50; from 20 to 30 horsepower, $12.50; from 30 to 40 
horsepower, $17.50; 40 horsepower or more, $20. Automobiles pro 
pelled by steam, $15; by electricity, $12. 50. Automobile dealers, 
$100. Bagatelle or Jenny Lind table, $50. Baseball park in or 
within 5 miles of towns of 10,000 or less, $10; 10,000 to 25,000, $25; 
25,000 to 50,000, $50; 50,000 or more, $100; and, if played on Sun 
day, the amounts are doubled. Bicycles for rent in cities over 
20,000, $15; 10,000 to 20,000, $10; less than 10,000, $5. Billiard 
table in connection with a saloon, $50. Billiard table not in con 
nection with a saloon, $25. Billposters in cities and towns of 
20,000 or more, $25; 10,000 to 20,000, $15; less than 10,000, $5. 
Bond makers, $50. Book agents, except those selling religious pub 
lications, and Federal or Confederate soldiers of the Civil War, or 
indigent or disabled persons selling only in county of residence, $10 
in each county. Bottlers of soft drinks not containing caffeine, in 
or within 5 miles of towns of 5,000 or less, $25; from 5,000 to 20,000, 
$50; more than 20,000, $100. If drinks contain caffeine, double the 
above amounts. Bowling alleys, $25 each. Brewers and agencies 
of brewers, $1,500. Brokers or commission merchants in towns or 
cities of less than 2,500, $5; 2,500 to 5,000, $10; 5,000 to 10,000, $15; 
10,000 to 25,000, $25; 25,000 or more, $50. Cards, dealers in, $5. 
Chauffeurs, $5. Cider dealers, retail license of $20 renewed for 
$2.50 for state and $10 for county. Cigarette dealers outside incor 
porated cities or villages, $5; in cities of 5,000 or less, $10; 5,000 to 
10,000, $15; 10,000 to 20,000, $25; in all other places, $35. Cigar 
and tobacco dealers in towns of 20,000 or more, $10; less than 
20,000, $5. Circuses in or within 5 miles of towns or cities of 5,000 
or more, for each day, $150; in other places, $100; pony and dog 
shows in towns or cities of 10,000 or more, per day, $35; in other 
places, per day, $25; side shows, per day, $10; flying jennies, $10. 
Circus parades in towns or cities of more than 100,000, $50; from 
50,000 to 100,000, $35; 25,000 to 50,000, $25; in all other places, 
$15. Civil engineers, $5. Coke or coal dealers in towns or cities of 
20,000 or more, $20; 5,000 to 20,000, $10; 5,000 or less, $5. Cold 
storage, $10. Collecting agencies in cities of 20,000 or more, $100; 
less than 20,000, $25. Commercial or mercantile agencies, $300. 
Commissaries, when the number of employees is less than 50, $30; 
from 50 to 100, $50; more than 100, $100. Compounders and rec 
tifiers, $2,500. Concerts or exhibitions, not wholly for charitable, 
school, or religious purposes, $10, and if continuous, $5 per day, $15 
per week, or $30 per month. Construction companies, $10 in each 
county. Corporations doing business in Alabama not specifically re 
quired to pay some other license whose paid-up capital stock is 
under $10,000 pay $10; $10,000 to $25,000, $15; $25,000 to $50,000, 
$25; $50,000 to $100,000, $50; $100,000 to $200,000, $75; $200,000 to 
$300,000, $125; $300,000 to $400,000, $170; $400,000 to $500,000, $200; 
$500,000 to $1,000,000, $300; $1,000,000 or more, $500. Banks are 
exempt. Cotton buyers, $10 in each county. Cotton compresses, 
compressing not more than 50,000 bales, $50; compressing more 
than 50,000 bales, $100. Cotton mills, factories, or cottonseed-oil 
mills, where investment for plant and fixtures is less than $20,000, 
$10; $20,000 to $50,000, $30; $50,000 to $100,000, $50; $100,000 to 
$500,000, $100; $500,000 to $1,000,000, $150; over $1,000,000, $200. 
Dentists, $5. Detective agencies, $50. Devices, such as throw 
ing at figures, cane racks, knife racks, strength and lung testers, 
etc., $25 in each county. Dice and dice boxes and dominoes in 
connection with saloon, $50. Dispensaries in towns and cities of 
less than 500, $250; 500 to 1,000, $500; more than 1,000, $500 and 
$250 additional for each 1,000 or majority fraction in excess of 
1,000. Distillers, $1,500. Dummy railroads, in counties of 40,000 
or over, $50; 30,000 to 40,000, $40; less than 30,000, $10. Electric 
light and power, gas, waterworks, and street railroad companies 
in cities or towns of 20,000 or more, $200; 10,000 to 20,000, $50; 
5,000 to 10,000, $25; less than 5,000, $15. Electrical engineers, $5. 
Emigrant agents, $500. Entertainments providing dancing for 
admission fee, $5. Express companies (see Corporation taxes). 
Feather renovators, $100. Fertilizer factories, $200. Fire, bank 
rupt, and insolvent sales, $100. Fireworks, in cities of 25,000 or 
more, $100; 10,000 to 25,000, $50; 5,000 to 10,000, $25; in all other 
places, $10. Flying jennies, hobbyhorses, or merry-go-rounds in 
cities and towns of 20,000 or within 1 mile, for each week $5, for 
each month $10, for each year $30; 2,000 to 20,000, $2.50 per week, 
$5 per month, $20 per annum; in other places, $1 per week, $2 
per month, and $10 per year. Fortune tellers, $5. Friut stands 
in cities and towns over 10,000, $5; in other places, $2.50. Deal 
ers in futures, including bucket shops, in towns and cities of 
20,000 or more, $5,000; 10,000 to 20,000, $4,000 ; 5,000 to 10,000, 
$2,500; 2,500 to 5,000, $2,000; 2,500 or less, $1,000. Garages, $100 
for each. Gypsies and traders, $25 for each company. Horse 
dealers, $20 in each county. Ice factories, daily capacity 10 tons, 
$15; 10 to 15. tons, $25; over 15 tons, $50. Insurance companies 
doing a banking business, $50. Itinerant traders, $50. Junk deal 
ers in cities and towns of over 50,000, $100; from 10,000 to 50.000, 
$50; 3,000 to 10,000, $25; less than 3,000, $5. Laundries (other than 
those run by hand), $10. Laundries in towns and villages of less 
than 1,000, exempt. Lawyers, $5. Legerdemain or sleight of 
hand, $10. Lightning rod agents, $50 in each county and $25 for 
each team. Liquor dealers (spirituous, vinous, or malt) at retail, 
$1,500, except in cities of 75,000 or more, $3,000, and in towns of 
less than 1,000, $900. Wholesale dealers in such liquors, $1,500. 
Slot machines, $10; “Penny Arcades” and other places where there 
are several machines, $100 to the state and $50 to the county in 
towns of over 20,000; in other places, $50 to the state and $25 to the 
county. Mechanical engineers, $5. Menageries and museums, $25. 
Merchandise brokers, cities of 25,000 or more, $25; 10,000 to 25,000, 
$15; 5,000 to 10,000, $10; 2,500 to 5,000, $5; less than 2,500, $2.50. 
Money lenders, $100; banks exempt. Motorcycles or like vehicles, 
$3. Manufacturer of or dealer in motor vehicles may, instead of 
registering each machine, make a verified application to the secre 
tary of state for a general distinctive number for all such vehicles, 
and same will be granted upon payment of license fee equal to 
the average horsepower of all machines owned by such manu 
facturer or dealer on the basis of $1 for each horsepower up to 20, 
and 50 cents for each horsepower in excess thereof. Mutual com 
panies having no capital stock, $25. News companies, $100 in lieu 
of all state and county licenses. Oils, illuminating, lubricating, or 
fuel at wholesale, one-half of 1 per cent of gross sales. Oil tanks for 
storing, or from which oil is sold or delivered and of more than 100 
gallons capacity, $2.50; in all other places, on each tank of more 
than 100 gallons capacity, $5. Cottonseed-oil mill tanks for own 
use, exempt. Opticians, $5. Osteopaths, $5. Patent rights, $5 
in each county. Pawnbrokers, $150 with $50 extra if pistols are 
sold. Peddlers of medicines, $100 for each county, one-half for the 
county; spectacles or eyeglasses, $5 for each county; peddlers of