{"data":{"id":"us-al/ala.-code-40-12-96","jurisdiction":"us-al","citation":"Ala. Code § 40-12-96","heading":"Directories.","body":"Each person compiling, selling, or offering for sale directories shall pay to the state license taxes as follows: For each city or town of 100,000 inhabitants or over, $150; in cities or towns of 50,000 and less than 100,000 inhabitants, $75; in cities or towns of 20,000 and less than 50,000 inhabitants, $50; in cities and towns of less than 20,000 inhabitants, $15; provided, that this section shall not apply to directories issued by any person in connection with or as a part of a business for which a general license tax is provided.","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=40-12-96","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"3f2dbbae6f16b7079b6e004b378b079d0ba333c73aac02e2f79dc793975d8aa4","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-95","next":"us-al/ala.-code-40-12-97"},"notice":"GroundRules: Original legal text. Not legal advice."}