Every person, firm, corporation, association, or copartnership opening, establishing, operating, or maintaining one or more stores or mercantile establishments within this state under the same general management, supervision, or ownership shall pay the license fees hereinafter prescribed for the privilege of opening, establishing, operating, or maintaining such stores or mercantile establishments. The license fee herein prescribed shall be paid annually, shall be in addition to the filing fee prescribed in Sections 40-12-312 and 40-12-314 and shall be in addition to all other license or privilege taxes levied by this section or hereafter levied. The license fees as herein prescribed shall be as follows:
(1) Upon one store, the annual license fee shall be $1 for each store.
(2) Upon two stores or more, but not to exceed five stores, the annual license fee shall be $15 for each such additional store.
(3) Upon each store in excess of five but not to exceed 10, the annual license fee shall be $22.50 for each additional store.
(4) Upon each store in excess of 10 but not to exceed 20, the annual license fee shall be $37.50 for each such additional store.
(5) Upon each store in excess of 20, the annual license fee shall be $112.50 for each such additional store.
No license fee or license shall be due or payable for the use of any county.
Last modified: May 3, 2021