Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-159 — Skating Rinks

Each skating rink operator shall pay an annual state license tax of $25 and a county license tax of $5 for every county in which same is operated or conducted.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §590.

Source: official text