The taxes listed below are administered by the License Tax Section of the Business & License Tax Division. Click on the tax to review the law on the Alabama Legislature's web site.
Please read the Caveats before accessing the statutes.
|General Provisions||Title 40, Chapter 12, Article 1|
|Business, Vocation or Occupation Privilege Licenses||Title 40, Chapter 12, Article 2|
|Store Licenses||Title 40, Chapter 12, Article 6|
|Exemption of Certain Persons||Title 40, Chapter 12, Article 7|
|Business, Profession & Occupation Index||Title 40, Chapter 12, Article 2|
The Acts passed since the last revision of Code of Alabama 1975 may be found here.