| Article 1. General Provisions. |
| § 40-12-1. Change of place of business. |
| § 40-12-2. Issuance; form of license; levy of county tax; actions for recovery of tax. |
| § 40-12-3. Collection and distribution where both state and county license tax levied. |
| § 40-12-4. County license tax for school purposes - Authority to levy. |
| § 40-12-4.1. County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4. |
| § 40-12-5. County license tax for school purposes - Collection and enforcement. |
| § 40-12-6. County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185. |
| § 40-12-7. County license tax for school purposes - Disposition of funds collected; charge for collecting. |
| § 40-12-8. False affidavits or certificates. |
| § 40-12-9. Penalty for failure to take out license; selling throughout state under one license. |
| § 40-12-10. License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses. |
| § 40-12-11. Bonds of license inspectors. |
| § 40-12-12. License to designate place of business. |
| § 40-12-13. Engaging in several businesses. |
| § 40-12-14. Two or more licenses on same business. |
| § 40-12-15. License deemed a personal privilege; transferability. |
| § 40-12-16. Sworn statements of amount of capital, value of goods, stock, etc. |
| § 40-12-17. Population of municipality as determining tax. |
| § 40-12-18. Penalty on agents of persons, firms, etc., who have not paid tax. |
| § 40-12-19. Duty of Department of Finance to prepare forms of licenses. |
| § 40-12-20. License and stub must correspond. |
| § 40-12-21. Records to be kept by probate judge. |
| § 40-12-22. Disposition of moneys by probate judge. |
| § 40-12-23. Applications for refunds; additional license. |
| § 40-12-24. Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant. |
| § 40-12-25. License for part of year. |
| § 40-12-26. Due and delinquent date; term of license. |
| § 40-12-27. Each day's violation a separate offense. |
| § 40-12-28. Disposition of proceeds of funds from licenses pertaining to timber or timber products. |
| § 40-12-29. Additional penalty for failure to comply with Articles 8 and 9 of this chapter. |
| § 40-12-30. Department of Revenue authorized to promulgate rules and regulations. |
| § 40-12-31. Occupational taxes authorized. |
| Article 2. Business, Vocation, or Occupation. |
| § 40-12-40. Who must procure state and county licenses. |
| § 40-12-41. Abstract companies, etc. |
| § 40-12-42. Acetylene gas and carbide manufacturers. |
| § 40-12-43. Actuaries, auditors, and public accountants. |
| § 40-12-43.1. Added fee for private examining or collecting firms. |
| § 40-12-44. Adding machines, calculating machines, comptometers, etc. |
| § 40-12-45. Advertising. |
| § 40-12-46. Air-conditioning plants and equipment. |
| § 40-12-47. Amusement parks. |
| § 40-12-48. Architects. |
| § 40-12-49. Attorneys. |
| § 40-12-50. Auctioneers. |
| § 40-12-51. Automobile dealers. |
| § 40-12-53. Automobile accessory dealers. |
| § 40-12-54. Automobile garages and shops. |
| § 40-12-55. Automobile storage garages. |
| § 40-12-56. Automobile storage other than in garages. |
| § 40-12-57. Automobile tire retreading shops. |
| § 40-12-58. Barbers. |
| § 40-12-59. Baseball parks. |
| § 40-12-60. Battery shops. |
| § 40-12-61. Beauty parlors, etc. |
| § 40-12-62. Bicycles and motorcycles. |
| § 40-12-63. Blueprint makers. |
| § 40-12-64. Bond makers. |
| § 40-12-65. Bottlers. |
| § 40-12-66. Bowling alleys. |
| § 40-12-67. Brokers and agents of iron, railway, etc., supplies. |
| § 40-12-68. Brooms, brushes, mops, etc. |
| § 40-12-69. Cereal beverages, carbonated or other soft drinks - Retailers. |
| § 40-12-70. Cereal beverages, carbonated or other soft drinks - Wholesalers. |
| § 40-12-71. Certified public accountants. |
| § 40-12-72. Cigars, cigarettes, cheroots, etc. - Retailers. |
| § 40-12-73. Cigars, cigarettes, cheroots, etc. - Wholesalers. |
| § 40-12-74. Circuses. |
| § 40-12-75. Cleaning and pressing establishments. |
| § 40-12-76. Coal and coke dealers - Maintaining yards. |
| § 40-12-77. Coal and coke dealers - Not maintaining yards. |
| § 40-12-78. Coffins and caskets - Manufacturers. |
| § 40-12-79. Coffins and caskets - Dealers and agents. |
| § 40-12-80. Collection agencies. |
| § 40-12-81. Commission merchants or merchandise brokers. |
| § 40-12-82. Concerts, musical entertainments, etc. |
| § 40-12-83. Conditional sales contracts, drafts, acceptances, etc.; dealers in. |
| § 40-12-84. Construction companies or contractors. |
| § 40-12-85. Cotton buyers. |
| § 40-12-86. Cotton compresses. |
| § 40-12-87. Cottonseed oil mills, cotton mills, factories, etc. |
| § 40-12-88. Cotton warehouses. |
| § 40-12-89. Credit agencies. |
| § 40-12-90. Creosoting, etc. |
| § 40-12-91. Delicatessen shops. |
| § 40-12-92. Dentists. |
| § 40-12-93. Detective agencies. |
| § 40-12-94. Developing and printing films. |
| § 40-12-95. Devices for testing skill and strength used for profit. |
| § 40-12-96. Directories. |
| § 40-12-97. Electric refrigerators, electric or gas heaters, etc. |
| § 40-12-98. Embalmers. |
| § 40-12-99. Engineers. |
| § 40-12-100. Fertilizer factories. |
| § 40-12-101. Fire, closing out, etc., sales. |
| § 40-12-102. Fireworks. |
| § 40-12-103. Flying jennies, merry-go-rounds, etc. |
| § 40-12-104. Fortunetellers, palmists, clairvoyants, etc. |
| § 40-12-105. Fruit dealers. |
| § 40-12-106. Gasoline stations and pumps. |
| § 40-12-107. Glass. |
| § 40-12-108. Golf, miniature golf, etc., courses. |
| § 40-12-109. Hat-cleaning establishments. |
| § 40-12-110. Hide, fur, etc., dealers. |
| § 40-12-111. Horse show, rodeo, or dog and pony shows. |
| § 40-12-112. Horse, mule, etc., dealers. |
| § 40-12-113. Ice cream. |
| § 40-12-114. Ice factories. |
| § 40-12-115. Innkeepers and hotels. |
| § 40-12-116. Junk dealers. |
| § 40-12-117. Laundered towel, apron, etc., rentals; diaper services. |
| § 40-12-118. Laundries. |
| § 40-12-119. Legerdemain and sleight of hand. |
| § 40-12-120. Lightning rods. |
| § 40-12-121. Lumber and timber dealers. |
| § 40-12-122. Lumberyards. |
| § 40-12-123. Machinery repair shops. |
| § 40-12-124. Manicurists, hairdressers, etc. |
| § 40-12-125. Mattresses, cushions, pillows, etc. |
| § 40-12-126. Medicine, chemistry, bacteriology, etc. |
| § 40-12-127. Mimeographs, duplicating machines, dictaphones, etc. |
| § 40-12-128. Mining of iron ore - Levy and amount of tax; limitation of actions. |
| § 40-12-129. Mining of iron ore - Report of operators. |
| § 40-12-130. Mining of iron ore - Report of persons receiving products. |
| § 40-12-131. Monuments and tombstones. |
| § 40-12-132. Moving picture shows - Transient operators. |
| § 40-12-133. Moving picture shows - Permanent operators. |
| § 40-12-134. Newsstands. |
| § 40-12-135. Oculists, optometrists and opticians. |
| § 40-12-136. Osteopaths and chiropractors. |
| § 40-12-137. Packinghouses, cold storage plants, etc. |
| § 40-12-138. Pawnbrokers. |
| § 40-12-139. Peddlers and itinerant vendors. |
| § 40-12-140. Photographers and photograph galleries. |
| § 40-12-141. Pianos, organs and other musical instruments. |
| § 40-12-142. Pig iron storage operators. |
| § 40-12-143. Pistols, revolvers, bowie and dirk knives, etc.; gun and knife shows. |
| § 40-12-144. Playing cards. |
| § 40-12-145. Plumbers, steam fitters, tin shop operators, etc. |
| § 40-12-146. Pool tables. |
| § 40-12-147. Racetracks, athletic fields, etc. |
| § 40-12-148. Radios. |
| § 40-12-149. Real estate brokers and agents - Realty situated within state. |
| § 40-12-150. Real estate brokers and agents - Realty situated without the state. |
| § 40-12-151. Restaurants, cafes, cafeterias, etc. |
| § 40-12-152. Roadhouses, nightclubs, etc. |
| § 40-12-153. Sandwich shops, barbecue stands, etc. |
| § 40-12-154. Sawmills, heading mills or stave mills. |
| § 40-12-155. Scientists, naturopaths, and chiropodists. |
| § 40-12-156. Sewing machines. |
| § 40-12-157. Shooting galleries. |
| § 40-12-158. Shotguns, rifles, ammunition, etc. |
| § 40-12-159. Skating rinks. |
| § 40-12-160. Soliciting brokers. |
| § 40-12-161. Spectacles or eyeglasses. |
| § 40-12-162. Stock and bond brokers. |
| § 40-12-163. Street fairs and carnivals. |
| § 40-12-164. Supply cars. |
| § 40-12-165. Syrup and sugar factories. |
| § 40-12-166. Theaters, vaudeville and variety shows. |
| § 40-12-167. Ticket scalpers. |
| § 40-12-168. Tourist camps. |
| § 40-12-169. Tractors, road machinery and trailers. |
| § 40-12-170. Trading stamps. |
| § 40-12-171. Transfer of freight. |
| § 40-12-172. Transient dealers. |
| § 40-12-173. Transient theatrical and vaudeville shows. |
| § 40-12-174. Transient vendors and peddlers. |
| § 40-12-175. Turpentine and resin stills. |
| § 40-12-176. Vending machines. |
| § 40-12-177. Veneer mills, planing mills, box factories, etc. |
| § 40-12-178. Veterinary surgery. |
| § 40-12-179. Warehouses and yards. |
| § 40-12-180. Waste grease and animal by-products. |
| Article 3. Distributors of Motor Fuels. |
| § 40-12-190. Definitions. |
| § 40-12-191. Required; application. |
| § 40-12-192. When department may refuse to issue license; appeal. |
| § 40-12-193. Filing fee. |
| § 40-12-194. Bond required. |
| § 40-12-195. Issuance of license; revocation; nontransferability. |
| § 40-12-196. Engaging in business without license. |
| § 40-12-197. Reports and payments upon discontinuance or transfer of business. |
| § 40-12-198. Transportation of gasoline; inspections. |
| § 40-12-199. Transportation of gasoline by boats over navigable waters of state. |
| § 40-12-200. Delivery of gasoline from tank truck to motor vehicle tank prohibited; exception. |
| § 40-12-201. Forfeiture of vehicles and boats illegally transporting or delivering gasoline. |
| § 40-12-202. Rewards; disposition of proceeds of fines. |
| § 40-12-204. Restraining and enjoining violations. |
| § 40-12-205. Applicability of article to interstate and foreign commerce. |
| § 40-12-206. Exchange of information with other states. |
| Article 4. Leasing or Renting Tangible Personal Property. |
| § 40-12-220. Definitions. |
| § 40-12-220.1. Legislative intent. |
| § 40-12-221. License required. |
| § 40-12-222. Levy and amount of tax. |
| § 40-12-223. Exemptions. |
| § 40-12-224. Collection of tax. |
| § 40-12-226. Deposit in State Treasury. |
| § 40-12-227. Disposition of funds. |
| Article 5. Motor Vehicles. |
| Division 1. General Provisions. |
| § 40-12-240. Definitions. |
| § 40-12-241. Station wagons, jeeps, etc., classified as passenger automobiles. |
| § 40-12-242. License taxes and registration fees - Private passenger automobiles and motorcycles. |
| § 40-12-243. License taxes and registration fees - Exemption of private passenger vehicles of foreign consuls; special plates for such vehicles. |
| § 40-12-244. License tags and registration fees - Exemption for members of armed forces, etc. |
| § 40-12-245.1. License taxes and registration fees - Vehicles designed and constructed for transport of raw cotton from harvest to cotton gin. |
| § 40-12-246. License taxes and registration fees - Motor buses or motor vehicles transporting passengers for hire. |
| § 40-12-246.1. License tax and registration fees - Exemption for motor bus passenger carrier vehicles; special license. |
| § 40-12-247. License taxes and registration fees - Hearses and ambulances. |
| § 40-12-248. License taxes and registration fees - Trucks or truck tractors - Generally. |
| § 40-12-249. License taxes and registration fees - Trucks or truck tractors - Change in gross vehicle weight allowance or in use of vehicle. |
| § 40-12-250. Tags for motor vehicles used by state, etc. |
| § 40-12-251. Motor tractors. |
| § 40-12-252. Basis of tax for trailers; permanent license plate. |
| § 40-12-253. Ad valorem taxation of motor vehicles. |
| § 40-12-254. Motor vehicles issued to disabled veterans. |
| § 40-12-255. Manufactured homes. |
| § 40-12-256. Travel trailers - Ad valorem taxation - Generally. |
| § 40-12-257. Citations for noncompliance with Sections 40-12-255 and 40-12-256. |
| § 40-12-258. Reregistration of certain stored motor vehicles; placement of license tags. |
| § 40-12-259. Computation and payment of license tax and registration fee. |
| § 40-12-260. Transfer of license plates; registration procedures; receipts; penalty. |
| § 40-12-262. Effect of provisions relative to registration and display of tags on nonresidents; international registration plan; temporary trip permit; penalties. |
| § 40-12-263. Registration of certain commercial vehicles owned by nonresidents prohibited. |
| § 40-12-264. Time limit for purchase of tags or plates; dealer plates; manufacturer plates. |
| § 40-12-265. Mutilation or alteration of tags; replacement tags; use of improper tags. |
| § 40-12-267. Date licenses become due and delinquent. |
| § 40-12-268. Other taxes precluded. |
| § 40-12-269. Remittance of moneys and certification of lists of motor vehicles by probate judge. |
| § 40-12-270. Disbursement of net proceeds from license taxes and registration fees; Secondary Road Committee created. |
| § 40-12-271. Fee of probate judge or county license commissioner for issuing license. |
| § 40-12-272. Rules and regulations for enforcement of Sections 40-12-260, 40-12-261, and 40-12-266. |
| § 40-12-273. Increase in license tax and registration fee authorized. |
| § 40-12-274. Disposition of additional fees collected pursuant to Section 40-12-274. |
| Division 2. Antique Vehicles. |
| § 40-12-290. Registration of vintage vehicle. |
| § 40-12-291. Design and renewal of license plates or tags. |
| § 40-12-292. Replacement of defaced, lost or destroyed plates or tags. |
| § 40-12-293. Exemption from certain other licensing requirements, license or privilege taxes and ad valorem taxation; exceptions. |
| § 40-12-294. Rules and regulations. |
| § 40-12-296. Disposition of funds. |
| § 40-12-297. Registration of original license plate issued in model year of vehicle. |
| Division 3. Handicapped Persons. |
| § 40-12-300. Preparation, issuance, and use of distinctive license plates. |
| § 40-12-302. Design. |
| Article 6. Stores. |
| § 40-12-310. "Store" defined; construction. |
| § 40-12-311. Who must procure license. |
| § 40-12-312. Application for license. |
| § 40-12-313. Examination of application and issuance of license. |
| § 40-12-314. Expiration and renewal of licenses. |
| § 40-12-315. Annual fees. |
| § 40-12-316. Fees for portion of year. |
| § 40-12-317. Scope of article. |
| § 40-12-318. Payment of expenses; net collections paid into Treasury. |
| § 40-12-319. Penalty for violation of article. |
| Article 7. Exemption of Certain Persons. |
| Division 1. General Provisions. |
| § 40-12-330. Exemptions for blind persons. |
| Division 2. Disabled Veterans. |
| § 40-12-340. Eligibility; scope. |
| § 40-12-341. State license. |
| § 40-12-342. County license. |
| § 40-12-343. Municipal license. |
| § 40-12-344. Employees, apprentices and helpers. |
| § 40-12-345. Form of license issued. |
| § 40-12-346. Expiration of license. |
| § 40-12-347. Proof of disability. |
| § 40-12-348. Corporations, associations and partnerships. |
| § 40-12-349. Fraudulently obtaining license. |
| § 40-12-350. County in which issued. |
| § 40-12-351. Penalty for violation by officials. |
| § 40-12-352. Certain veterans not included in law. |
| Division 3. Veterans of World War II. |
| § 40-12-370. Eligibility; scope. |
| § 40-12-371. State license. |
| § 40-12-372. County license. |
| § 40-12-373. Municipal license. |
| § 40-12-374. Duty of officials; form of license; penalty for transfer. |
| § 40-12-375. Corporations, associations and partnerships; certain veterans not exempt. |
| § 40-12-376. Fraudulently obtaining license. |
| § 40-12-377. Penalty for violation by officials. |
| Article 8. Motor Vehicle Dealers, Reconditioners, Rebuilders, and Wholesalers. |
| § 40-12-390. Definitions. |
| § 40-12-391. License - Generally. |
| § 40-12-392. License - Applications; inspection of records; restrictions on sales; liability insurance. |
| § 40-12-393. License - Disposition of fees collected. |
| § 40-12-395. License - Supplemental licenses; off-site sales. |
| § 40-12-396. License - Suspension or revocation; reasons for revocation or denial of license. |
| § 40-12-398. Bond prerequisite to issuance of license. |
| § 40-12-399. Records to be kept by licensees. |
| § 40-12-400. Violations of article. |
| Article 9. Automotive Dismantlers and Parts Recyclers. |
| § 40-12-410. Definitions. |
| § 40-12-411. License - Required. |
| § 40-12-412. License - Application. |
| § 40-12-413. License - Fee. |
| § 40-12-414. License - Proof of financial responsibility. |
| § 40-12-415. License - Term; renewal. |
| § 40-12-416. License - Refusal, cancellation, or revocation - Authority of Commissioner of Revenue. |
| § 40-12-418. Other licenses not required. |
| § 40-12-419. Records to be kept; inspection of records. |
| § 40-12-420. Transfer of motor vehicle certificate of title to or from automotive dismantler and parts recycler. |
| § 40-12-421. Restrictions on sales at salvage pools or salvage disposal sales; buyer's identification cards. |
| § 40-12-422. Salvage dealers licensed in other states. |
| § 40-12-423. License plates from dismantled vehicles to be forwarded to Department of Revenue. |
| § 40-12-424. Penalty. |
| § 40-12-425. Injunctive relief. |