Code of Alabama - Title 40: Revenue and Taxation - Section 40-12-81 - Commission merchants or merchandise brokers

Section 40-12-81 - Commission merchants or merchandise brokers.

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.

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

Last modified: May 3, 2021