Ala. Code § 40-12-53: Automobile Accessory Dealers.

Each person selling motor vehicle accessories, including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries and tires, shall pay the following annual license tax in cities of:

Over 100,000 population 25,000 to 100,000 population 5,000 to 25,000 population 2,000 to 5,000 population All other places, whether incorporated or not

$40.00 30.00 20.00 10.00 5.00

Regularly licensed filling stations or garages are not required to pay the above accessories license tax if their stock of accessories at any time does not exceed the wholesale value of $75.