City License Tax
Section 40-12-135. Oculists, optometrists and opticians.
Each oculist, optometrist, or optician practicing his profession shall pay the following license tax: in cities or towns of over 5,000 inhabitants, $25; in cities and towns of 1,000 to 5,000 inhabitants, $10; and all other places, whether incorporated or not, $5, but no license shall be paid to the county. If such business is conducted as a firm or as a corporation in which more than one person is engaged, each oculist, optometrist, or optician so engaged shall pay the license as above stated; provided, that the license imposed by this section shall not apply until such oculist, optometrist, or optician shall have practiced his profession as long as two years. A licensee having procured a license in the city or town where he has his principal office may practice his profession in any other place without the payment of an additional license.
(Acts 1935, No. 194, p. 256; Acts 1936-37, Ex. Sess., No. 218, p. 259; Code 1940, T. 51, §564.)