Terms Used In Alabama Code 11-40-23

  • following: means next after. See Alabama Code 1-1-1
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1

Each person engaged in the business of purchasing and receiving or collecting waste grease and animal by-products for rendering or recycling, from businesses, schools, and institutions located in various cities of the state, shall pay the following annual license tax in cities of:

over 100,000 population $50.00
25,000 to 100,000 population 25.00
12,000 to 25,000 population 20.00
6,000 to 12,000 population 15.00
2,000 to 6,000 population 10.00
0 to 2,000 population 5.00