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Alabama · Through Act 2026-611

Ala. Code § 40-12-148: Radios.

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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.

Every person engaged in the business of selling radios or other receiving or transmitting machines shall pay the following annual privilege tax: In cities of over 50,000 inhabitants, $25; in cities of over 15,000 inhabitants and not exceeding 50,000 inhabitants, $15; in cities and towns of over 5,000 inhabitants and not exceeding 15,000 inhabitants, $10; in cities or towns of over 1,000 inhabitants and not exceeding 5,000 inhabitants, $5; and in all other places, whether incorporated or not, $3.

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

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