Section 40-12-55 - Automobile storage garages.

AL Code § 40-12-55 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

For each garage where a charge is made for the storage of motor vehicles there shall be a license tax of $2 for each 1,000 square feet or fraction thereof up to 50,000 square feet. On each 1,000 square feet or fraction thereof in excess of 50,000 square feet, the license tax shall be $1 on each additional square footage of space.