(a)There may be levied and collected by the several towns and cities of the state from any express company or companies for the privileges of doing business within the municipal limits a privilege or license tax to be computed and based on the population of said cities or towns as fixed by the last federal census as follows:
(1)In municipalities having a population of 500 people or less, $2.50 per annum;
(2)In municipalities having a population of over 500 people and not exceeding 1,000, $15.00 per annum;
(3)In municipalities having a population of over 1,000 and not exceeding 2,000, $25.00 per annum;
(4)In municipalities having a population of over 2,000 and not exceeding 3,000, $35.00 per annum;
(5)In municipalities having a population of over 3,000 and not exceeding 4,000, $45.00
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(a) There may be levied and collected by the several towns and cities of the state from any express company or companies for the privileges of doing business within the municipal limits a privilege or license tax to be computed and based on the population of said cities or towns as fixed by the last federal census as follows:
(1) In municipalities having a population of 500 people or less, $2.50 per annum;
(2) In municipalities having a population of over 500 people and not exceeding 1,000, $15.00 per annum;
(3) In municipalities having a population of over 1,000 and not exceeding 2,000, $25.00 per annum;
(4) In municipalities having a population of over 2,000 and not exceeding 3,000, $35.00 per annum;
(5) In municipalities having a population of over 3,000 and not exceeding 4,000, $45.00 per annum;
(6) In municipalities having a population of over 4,000 and not exceeding 5,000, $75.00 per annum;
(7) In municipalities having a population of over 5,000 and not exceeding 10,000, $125.00 per annum;
(8) In municipalities having a population of over 10,000 and not exceeding 15,000, $175.00 per annum;
(9) In municipalities having a population of over 15,000 and not exceeding 20,000, $200.00 per annum;
(10) In municipalities having a population of over 20,000 and not exceeding 25,000, $250.00 per annum;
(11) In municipalities having a population of over 25,000 and not exceeding 30,000 inhabitants, $300.00 per annum; and
(12) In municipalities having a population of over 30,000, $500.00 per annum.
(b) The license or privilege taxes provided in subsection (a) of this section shall be paid to the several towns and cities according to population as stated and shall be in lieu of all other license or privilege taxes required of said express companies by any municipal authority thereof; provided, that if a municipality should be incorporated subsequent to any federal census, the population shown in the charter of incorporation shall determine the amount of the license due until the next federal census shall find and declare such population.
(c) This section shall not apply to bus lines which pay a license and mileage tax under Article 3 of Chapter 3 of Title 48 and which carry express as a regular part of their business of hauling passengers.