Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-111 — Horse Show, Rodeo, or Dog and Pony Shows

Every horse show, rodeo, dog and pony show, or like exhibition or show, where any charge is made therefor, shall pay a license tax of $25 for each day of performance.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §510; Acts 1967, No. 412, p. 1068.

Source: official text