Alabama § 40-12-113 Ice Cream

Alabama Statutes

§ 40-12-113 — Ice Cream

Alabama·Title 40 Revenue and Taxation·Ch. 12 Licenses·Art. 2 Business, Vocation, or Occupation

Each manufacturer of ice cream who sells any part of his output at wholesale shall pay the following license tax: In cities of 35,000 inhabitants and more, $50; in cities of less than 35,000 and not less than 7,000 inhabitants, $10; and in all other places $5. Nothing in this section shall apply to soda fountains and places of like character where the owner or proprietor manufactures ice cream exclusively for service at his established place of business.

Free access — add to your briefcase to read the full text and ask questions with AI

Each manufacturer of ice cream who sells any part of his output at wholesale shall pay the following license tax: In cities of 35,000 inhabitants and more, $50; in cities of less than 35,000 and not less than 7,000 inhabitants, $10; and in all other places $5. Nothing in this section shall apply to soda fountains and places of like character where the owner or proprietor manufactures ice cream exclusively for service at his established place of business.

Alabama § 40-12-113 (Ice Cream) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.