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Alabama · Through Act 2026-611

Ala. Code § 40-12-94: Developing and Printing Films.

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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 person engaged in the business of developing and printing Kodak plates or films, or camera plates or films, or other photographic films or plates shall pay a license tax of $5; provided, that this license tax shall not be applicable to any person paying the photographer’s license tax levied by this title.

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

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