{"data":{"id":"us-al/ala.-code-40-12-53","jurisdiction":"us-al","citation":"Ala. Code § 40-12-53","heading":"Automobile Accessory Dealers.","body":"Each person selling motor vehicle accessories, including automobile radios, air-conditioning units, motor vehicle parts, motor vehicle batteries and tires, shall pay the following annual license tax in cities of:\nOver 100,000 population 25,000 to 100,000 population 5,000 to 25,000 population 2,000 to 5,000 population All other places, whether incorporated or not\n$40.00 30.00 20.00 10.00 5.00\nRegularly licensed filling stations or garages are not required to pay the above accessories license tax if their stock of accessories at any time does not exceed the wholesale value 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=40-12-53","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"d532fff0b7f6aa33de9aa1927dc978bbe3fe6f4ee252f44f088fd77d26bb2814","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-51","next":"us-al/ala.-code-40-12-54"},"notice":"GroundRules: Original legal text. Not legal advice."}