{"data":{"id":"us-al/ala.-code-40-12-60","jurisdiction":"us-al","citation":"Ala. Code § 40-12-60","heading":"Battery Shops.","body":"Each battery shop for the repairing and recharging and selling of batteries shall pay the following license taxes: In cities and towns of over 60,000 inhabitants, $20; in cities and towns of 16,000 inhabitants and not over 60,000 inhabitants, $15; in cities and towns of 5,000 and not over 16,000 inhabitants, $10; in all other places, whether incorporated or not, $5. The above license tax shall not apply unless a complete battery service is rendered. Each manufacturer of batteries shall pay a license tax of $100; provided, that such manufacturer paying the license hereunder shall not be required to pay the license under Section 40-12-172.","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=40-12-60","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"37a9400c5e7bfd150c7a26d6e2e13d5644cde687b5e05b00157a407f29ad1e7c","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-59","next":"us-al/ala.-code-40-12-61"},"notice":"GroundRules: Original legal text. Not legal advice."}