{"data":{"id":"us-al/ala.-code-40-12-75","jurisdiction":"us-al","citation":"Ala. Code § 40-12-75","heading":"Cleaning and Pressing Establishments.","body":"Each person conducting what is commonly known as a cleaning or pressing business, where wearing apparel is cleaned or pressed, shall pay a license tax of $5 in all places of less than 10,000 inhabitants, whether incorporated or not; in cities or towns of 10,000 inhabitants and less than 50,000 inhabitants, $10; in cities of 50,000 inhabitants or more, $15; provided, that where dyeing is done singularly or in conjunction with the cleaning and pressing business, $10 additional. Each place maintained or operated for the reception or collection of such articles and not at the location of such pressing, cleaning, or dyeing plant paying a license as such shall pay a license tax of $5. A person not having a place of business within the State of Alabama where such work is actually performed shall pay a license tax of $15 for the reception and collection of such articles.","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=40-12-75","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"dd669cbb27d07b8de8b63abb1eaab898a07d21086e034d3576ce6e71613f7e8a","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-74","next":"us-al/ala.-code-40-12-76"},"notice":"GroundRules: Original legal text. Not legal advice."}