§ 40-12-117 — Laundered Towel, Apron, Etc., Rentals; Diaper Services

Alabama § 40-12-117

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

Text

(a) Each person renting or supplying laundered towels, aprons, coats, linens or supplying other similar service, except those persons engaged in the business of renting diapers who do not rent or supply laundered towels, aprons, coats or linens shall pay the following license tax: In cities of 100,000 inhabitants or over, $50; in cites or towns of 60,000 and less than 100,000 inhabitants, $35; in cities or towns of 25,000 and less than 60,000 inhabitants, $25; in cities and towns of 10,000 and less than 25,000 inhabitants, $15; and all other places, whether incorporated or not, $10. This section shall not apply to regular laundries which have paid the license taxes on laundries levied by this title.
(b) Each person furnishing diaper service or laundered diapers shall pay a license tax of $50 in the county in which he maintains his principal place of business and shall pay a license tax of $7 in each county wherein he engages in the business of furnishing diaper service or laundered diapers other than the county of his principal place of business.

Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §542; Acts 1953, No. 760, p. 1022.)