Alabama Statutes

§ 40-12-81 — Commission Merchants or Merchandise Brokers

Alabama·Title 40 Revenue and Taxation·Ch. 12 Licenses·Art. 2 Business, Vocation, or Occupation
Each commission merchant or merchandise broker shall pay one state license tax of $25 and one county license tax of $12.50. Such payment shall be made in the county in which such commission merchant or merchandise broker maintains his principal place of business. Such license shall authorize such commission merchant or merchandise broker to do business in any county of the state without the payment of any further state or county license tax. The payment of the license tax in one county of the state as evidenced by the license certificate of the probate judge shall be sufficient.

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §493; Acts 1943, No. 418, p. 384.)

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