{"data":{"id":"us-al/ala.-code-40-12-177","jurisdiction":"us-al","citation":"Ala. Code § 40-12-177","heading":"Veneer Mills, Planing Mills, Box Factories, Etc.","body":"Each person, firm, or corporation engaged in the operation of a veneer mill, planing mill, box factory, handle factory or any other factory where lumber or timber is sawed or made into a finished or semifinished product, other than a sawmill licensed under Section 40-12-154, shall pay a privilege tax based on the number of men employed or engaged in the manufacture of the products produced by such mills, as follows: Where there are five or less men employed or so engaged, $5; where there are more than five men and less than 10 so employed or engaged, $10; where there are 10 men and less than 20 so employed or engaged, $30; where there are 20 men and less than 40 so employed or engaged, $80; and where there are 40 men and over, $120. It is the intention hereof that where a person, firm, or corporation shall pay a privilege tax under Section 40-12-154 or under Section 40-12-121, then no privilege license tax shall be charged or collected hereunder.","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=40-12-177","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"67e4d21e93a14b8e08342fbdeb75e640af2fce6abb90417a76cbcd521ef8e1d1","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-176","next":"us-al/ala.-code-40-12-178"},"notice":"GroundRules: Original legal text. Not legal advice."}