{"data":{"id":"us-al/ala.-code-40-12-123","jurisdiction":"us-al","citation":"Ala. Code § 40-12-123","heading":"Machinery Repair Shops.","body":"Each person operating a shop for the repair or rebuilding of machinery or making parts therefor for the public and charging for same shall pay the following license tax: In cities or towns of 100,000 or more inhabitants, $40; in cities or towns of 50,000 and less than 100,000 inhabitants, $25; in cities or towns of 15,000 and less than 50,000 inhabitants, $15; and in all other places, whether incorporated or not, $5. This license shall not apply to what is commonly known as a blacksmith shop or to shops repairing automobiles where a garage license or an automobile repair license has been taken out.","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=40-12-123","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"261b3c1f8d58bfab76ae521184d331497e7a071138dab46d76ef214d53b7b00f","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-122","next":"us-al/ala.-code-40-12-124"},"notice":"GroundRules: Original legal text. Not legal advice."}