Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-133
Moving Picture Shows - Permanent Operators
Every person engaging or continuing in the business of operating a moving picture show, or show of like character, to which admission is charged shall pay the following license tax: In cities of 35,000 inhabitants and over, $200; in cities and towns of less than 35,000 and not less than 7,000 inhabitants, $50; in all other places, $15; provided that, in cities of 35,000 inhabitants or over in which the theater is one mile or more from the city hall, the license shall be $60 per annum. Moving picture shows under this section shall be held to mean a show, the principal featuring of which is moving pictures and for which is required an annual privilege license in Alabama and shall be conducted within a building arranged or constructed for such purpose, and no additional license shall be required if other features of entertainment, including vaudeville acts, are given during any period for which an admission is charged. Any motion picture theater charging children under 12 years of age more than one half of the admission charged adults shall pay double the amount herein levied under this section; provided, that this shall not apply where admission charged such children does not exceed $.10.
Source: view the official text
In this chapter (40 sections)
- 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
- 40-12-123 · Machinery Repair Shops
- 40-12-124 · Manicurists, Hairdressers, Etc
- 40-12-125 · Mattresses, Cushions, Pillows, Etc
- 40-12-126 · Medicine, Chemistry, Bacteriology, Etc
- 40-12-127 · Mimeographs, Duplicating Machines, Dictaphones, Etc
- 40-12-128 · Mining of Iron Ore - Levy and Amount of Tax; Limitation of…
- 40-12-129 · Mining of Iron Ore - Report of Operators
- 40-12-130 · Mining of Iron Ore - Report of Persons Receiving Products
- 40-12-131 · Monuments and Tombstones
- 40-12-132 · Moving Picture Shows - Transient Operators
- 40-12-133 · Moving Picture Shows - Permanent Operators
- 40-12-134 · Newsstands
- 40-12-135 · Oculists, Optometrists and Opticians
- 40-12-136 · Osteopaths and Chiropractors
- 40-12-137 · Packinghouses, Cold Storage Plants, Etc
- 40-12-138 · Pawnbrokers
- 40-12-139 · Peddlers and Itinerant Vendors
- 40-12-140 · Photographers and Photograph Galleries
- 40-12-141 · Pianos, Organs and Other Musical Instruments
- 40-12-142 · Pig Iron Storage Operators
- 40-12-143 · Pistols, Revolvers, Bowie and Dirk Knives, Etc.; Gun and…
- 40-12-144 · Playing Cards
- 40-12-145 · Plumbers, Steam Fitters, Tin Shop Operators, Etc
- 40-12-146 · Pool Tables
- 40-12-147 · Racetracks, Athletic Fields, Etc
- 40-12-148 · Radios
- 40-12-149 · Real Estate Brokers and Agents - Realty Situated Within…
- 40-12-150 · Real Estate Brokers and Agents - Realty Situated Without…
- 40-12-151 · Restaurants, Cafes, Cafeterias, Etc
- 40-12-152 · Roadhouses, Nightclubs, Etc