458
Appendix to opinion of Breyer, J.
APPENDIX TO OPINION OF BREYER, J.
Persons and Businesses Subject to Alabama License or Privilege Taxes*
Persons engaged in furnishing abstracts of title Persons manufacturing acetylene gas and carbide Actuaries, auditors, and public accountants Persons engaged in selling adding machines, calculating machines, typewriters, etc. Persons engaged in advertising Persons who sell or install air-conditioning with water connections Persons who sell or install air-conditioning without water connections Owners/operators of amusement parks Architects Attorneys Auctioneers Dealers in automobiles, trucks, or other self-propelled vehicles Automobile accessory dealers Automobile garages or shops Automobile storage garages Automobile storage other than in garages Automobile tire retreading shops Barbers Owners/lessees of baseball parks Battery shops Battery manufacturers Beauty parlor operators Persons who deal in, rent, or hire bicycles or motorcycles Persons engaged in the business of making blueprints
*See Ala. Code §§ 40-12-40 et seq., 40-16-4, 40-21-50, 40-21-52 through 40-21-55, 40-21-57 through 40-21-60 (1993); Ala. Code § 27-4-9 (1986). Each of these provisions is specifically mentioned among the exclusions in Jefferson County Ordinance No. 1120, § 1(B) (1987).
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