Article V. BUSINESS LICENSES AND TAXES  


§ 38-301. Definitions.
§ 38-302. Levy of tax.
§ 38-303. License term; minimums.
§ 38-304. License shall be location specific.
§ 38-305. Restriction on transfer of license.
§ 38-306. Unlawful to do business without a license.
§ 38-307. License must be posted.
§ 38-308. Duty to file report.
§ 38-309. Duty to permit inspection and produce records.
§ 38-310. Unlawful to obstruct.
§ 38-311. Privacy.
§ 38-312. Failure to file assessment.
§ 38-313. Lien for nonpayment of license tax.
§ 38-314. Criminal penalties.
§ 38-315. Civil penalties.
§ 38-316. Penalties and interest.
§ 38-317. Procedure for denial of new applications.
§ 38-318. Procedure for revocation or suspension of license.
§ 38-319. Refunds on overpayments.
§ 38-320. Delivery license.
§ 38-321. License classification codes.
§ 38-322. License fee schedule.
§ 38-323. Exchange of information.
§ 38-324. Alcoholic beverages.
§ 38-325. Contractors.
§ 38-326. Public utilities.
§ 38-327. Gasoline and oil companies.
§ 38-328. Insurance companies.
§ 38-329. Selling of food products, goods, etc., from parked vehicles.
§ 38-330. Compliance with city ordinances.
§ 38-331. Exemptions.
§ 38-332. Construction of article.
§ 38-333. Prerequisite.
§ 38-334. Transient dealers, merchants, peddlers, and solicitors.
§§ 38-335—38-514. Reserved.

Footnotes:
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State Law reference— Business licenses, Code of Ala. 1975, § 11-51-90 et seq.