Alabama § 40-12-315 - Annual Fees.
Full text of Alabama Code of Alabama § 40-12-315 — Annual Fees., with citation guidance and answers to common questions.
§ 40-12-315. Annual Fees.
Every person, firm, corporation, association, or copartnership opening, establishing, operating, or maintaining one or more stores or mercantile establishments within this state under the same general management, supervision, or ownership shall pay the license fees hereinafter prescribed for the privilege of opening, establishing, operating, or maintaining such stores or mercantile establishments. The license fee herein prescribed shall be paid annually, shall be in addition to the filing fee prescribed in Sections 40-12-312 and 40-12-314 and shall be in addition to all other license or privilege taxes levied by this section or hereafter levied. The license fees as herein prescribed shall be as follows:
(1) Upon one store, the annual license fee shall be $1 for each store.
(2) Upon two stores or more, but not to exceed five stores, the annual license fee shall be $15 for each such additional store.
(3) Upon each store in excess of five but not to exceed 10, the annual license fee shall be $22.50 for each additional store.
(4) Upon each store in excess of 10 but not to exceed 20, the annual license fee shall be $37.50 for each such additional store.
(5) Upon each store in excess of 20, the annual license fee shall be $112.50 for each such additional store.
No license fee or license shall be due or payable for the use of any county.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-12-315
What does Code of Alabama § 40-12-315 cover?
Section 40-12-315 ("Annual Fees.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 40-12-315?
A common citation format is "Code of Alabama § 40-12-315" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 40-12-315 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.