{"data":{"id":"us-al/ala.-code-40-12-122","jurisdiction":"us-al","citation":"Ala. Code § 40-12-122","heading":"Lumberyards.","body":"Each person operating a lumberyard shall pay the following license tax: In cities of 100,000 inhabitants and over, $75; in cities of less than 100,000 and not less than 35,000 inhabitants, $40; in cities of less than 35,000 and not less than 7,000 inhabitants, $25; in cities of less than 7,000 inhabitants and not less than 1,000 inhabitants, $10; and in all other places, whether incorporated or not, $5. This section shall not apply to a regularly licensed sawmill selling lumber at retail at its plant.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 2 Business, Vocation, or Occupation."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-122","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"0087cbe22da01834ca5fec1dd14ebe0c0a068e46fb58967895ac017477383168","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-121","next":"us-al/ala.-code-40-12-123"},"notice":"GroundRules: Original legal text. Not legal advice."}