{"data":{"id":"us-al/ala.-code-40-12-137","jurisdiction":"us-al","citation":"Ala. Code § 40-12-137","heading":"Packinghouses, Cold Storage Plants, Etc.","body":"Each cold storage plant, packinghouse, or refrigerated warehouse used for storage for hire of any food product shall pay a license fee according to the following schedule based on cubic feet of refrigerated space: Less than 25,000 cubic feet, $15; 25,000 and not over 50,000 cubic feet, $20; 50,000 and not over 100,000 cubic feet, $25; 100,000 and not over 200,000 cubic feet, $50; 200,000 cubic feet and over, $100. Operators of refrigerating pipeline for the purpose of refrigerating rooms, premises, goods, wares, or merchandise of others for profit shall pay a license tax of $75.","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=40-12-137","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"3ab869037ddcc2cf283e84e2f6833c3a9d333e0c3009c0c5d130f8ab3562c887","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-136","next":"us-al/ala.-code-40-12-138"},"notice":"GroundRules: Original legal text. Not legal advice."}