GroundRules
Ala. Code § 40-12-55: Automobile Storage Garages.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 12 Licenses.
- Article 2 Business, Vocation, or Occupation.
For each garage where a charge is made for the storage of motor vehicles there shall be a license tax of $2 for each 1,000 square feet or fraction thereof up to 50,000 square feet. On each 1,000 square feet or fraction thereof in excess of 50,000 square feet, the license tax shall be $1 on each additional square footage of space.
Collected 2026-09-03T14:01:51Z. Source file · JSON