Alabama Code § 11-40-23

License Tax for Collecting, Etc., Waste Grease and Animal By-Products
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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

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