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Alabama · Through Act 2026-611

Ala. Code § 40-12-135: Oculists, Optometrists and Opticians.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 12 Licenses.
  3. Article 2 Business, Vocation, or Occupation.

Each oculist, optometrist, or optician practicing his profession shall pay the following license tax: In cities or towns of over 5,000 inhabitants, $25; in cities and towns of 1,000 to 5,000 inhabitants, $10; and all other places, whether incorporated or not, $5, but no license shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person is engaged, each oculist, optometrist, or optician so engaged shall pay the license as above stated; provided, that the license imposed by this section shall not apply until such oculist, optometrist, or optician shall have practiced his profession as long as two years. A licensee having procured a license in the city or town where he has his principal office may practice his profession in any other place without the payment of an additional license.

Collected 2026-09-03T14:01:51Z. Source file · JSON

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