Article 1 - General Provisions.

Article 1 - General Provisions.

Section 40-12-1 - Change of place of business.
Section 40-12-2 - Issuance; form of license; levy of county tax; actions for recovery of tax.
Section 40-12-3 - Collection and distribution where both state and county license tax levied.
Section 40-12-4 - County license tax for school purposes - Authority to levy.
Section 40-12-4.1 - County license tax for school purposes - Use of proceeds from taxes levied under Section 40-12-4.
Section 40-12-5 - County license tax for school purposes - Collection and enforcement.
Section 40-12-6 - County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185.
Section 40-12-7 - County license tax for school purposes - Disposition of funds collected; charge for collection and administration.
Section 40-12-8 - False affidavits or certificates.
Section 40-12-9 - Penalty for failure to take out license; selling throughout state under one license.
Section 40-12-10 - License inspectors generally; when taxes due and payable; collection and distribution of penalties and citation fees on delinquent licenses.
Section 40-12-11 - Bonds of license inspectors.
Section 40-12-12 - License to designate place of business.
Section 40-12-13 - Engaging in several businesses.
Section 40-12-14 - Two or more licenses on same business.
Section 40-12-15 - License deemed a personal privilege; transferability.
Section 40-12-16 - Sworn statements of amount of capital, value of goods, stock, etc.
Section 40-12-17 - Population of municipality as determining tax.
Section 40-12-18 - Penalty on agents of persons, firms, etc., who have not paid tax.
Section 40-12-19 - Duty of Department of Finance to prepare forms of licenses.
Section 40-12-20 - License and stub must correspond.
Section 40-12-21 - Records to be kept by probate judge.
Section 40-12-22 - Disposition of moneys by probate judge.
Section 40-12-23 - Applications for refunds; additional license.
Section 40-12-24 - Department of Revenue to certify refund; state Comptroller and county commission to draw warrants payable to applicant.
Section 40-12-25 - License for part of year.
Section 40-12-26 - Due and delinquent date; term of license.
Section 40-12-27 - Each day's violation a separate offense.
Section 40-12-28 - Disposition of proceeds of funds from licenses pertaining to timber or timber products.
Section 40-12-29 - Additional penalty for failure to comply with Articles 8 and 9 of this chapter.
Section 40-12-30 - Rulemaking authority; identifying information required from applicants.
Section 40-12-31 - Occupational taxes authorized.

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