Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-103
Flying Jennies, Merry-Go-Rounds, Etc
Official textalison.legislature.state.al.us
For each flying jenny, called also hobbyhorses, and merry-go-rounds, roller coasters, or other devices of like character, there shall be paid a license tax of $50 per year, $20 for each month or $5 for each week in each place in which such device is operated, whether incorporated or not.
Source: view the official text
In this chapter (40 sections)
- 40-12-83 · Conditional Sales Contracts, Drafts, Acceptances, Etc.;…
- 40-12-84 · Construction Companies or Contractors
- 40-12-85 · Cotton Buyers
- 40-12-86 · Cotton Compresses
- 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
- 40-12-88 · Cotton Warehouses
- 40-12-89 · Credit Agencies
- 40-12-90 · Creosoting, Etc
- 40-12-91 · Delicatessen Shops
- 40-12-92 · Dentists
- 40-12-93 · Detective Agencies
- 40-12-94 · Developing and Printing Films
- 40-12-95 · Devices for Testing Skill and Strength Used for Profit
- 40-12-96 · Directories
- 40-12-97 · Electric Refrigerators, Electric or Gas Heaters, Etc
- 40-12-98 · Embalmers
- 40-12-99 · Engineers
- 40-12-100 · Fertilizer Factories
- 40-12-101 · Fire, Closing Out, Etc., Sales
- 40-12-102 · Fireworks
- 40-12-103 · Flying Jennies, Merry-Go-Rounds, Etc
- 40-12-104 · Fortunetellers, Palmists, Clairvoyants, Etc
- 40-12-105 · Fruit Dealers
- 40-12-106 · Gasoline Stations and Pumps
- 40-12-107 · Glass
- 40-12-108 · Golf, Miniature Golf, Etc., Courses
- 40-12-109 · Hat-Cleaning Establishments
- 40-12-110 · Hide, Fur, Etc., Dealers
- 40-12-111 · Horse Show, Rodeo, or Dog and Pony Shows
- 40-12-112 · Horse, Mule, Etc., Dealers
- 40-12-113 · Ice Cream
- 40-12-114 · Ice Factories
- 40-12-115 · Innkeepers and Hotels
- 40-12-116 · Junk Dealers
- 40-12-117 · Laundered Towel, Apron, Etc., Rentals; Diaper Services
- 40-12-118 · Laundries
- 40-12-119 · Legerdemain and Sleight of Hand
- 40-12-120 · Lightning Rods
- 40-12-121 · Lumber and Timber Dealers
- 40-12-122 · Lumberyards