Alabama Code 40-12-124. Manicurists, hairdressers, etc
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Terms Used In Alabama Code 40-12-124
- license tax: as used in this title , shall be deemed to include any tax prescribed by a license tax schedule, but shall not exclude any license tax otherwise prescribed. See Alabama Code 40-12-344
- person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
Each person engaging in the business of manicuring, hairdressing or administering facial treatments shall pay a license tax of $5; provided, that this section shall not apply to such persons employed in beauty shops and beauty shop colleges, paying the license tax as provided under Section 40-12-61.