Code of Alabama - Title 40: Revenue and Taxation - Section 40-12-55 - Automobile storage garages

Section 40-12-55 - Automobile storage garages.

For each garage where a charge is made for the storage of motor vehicles there shall be a license tax of $2 for each 1,000 square feet or fraction thereof up to 50,000 square feet. On each 1,000 square feet or fraction thereof in excess of 50,000 square feet, the license tax shall be $1 on each additional square footage of space.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §467.)

Last modified: May 3, 2021