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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-59

Baseball Parks

Official textalison.legislature.state.al.us

Each owner or lessee of a baseball park where admission fees are charged shall pay the following license taxes: In cities or towns of less than 10,000 inhabitants, or within five miles thereof, $10; in cities or towns of 10,000 and less than 25,000 inhabitants, or within five miles thereof, $25; in cities and towns of 25,000 inhabitants and less than 50,000 inhabitants, or within five miles thereof, $50; in cities and towns of 50,000 inhabitants or more, or within five miles of any such city or town, $100; provided, that when baseball is allowed by law to be played in any city or town on Sunday, the license tax therefor in such city or town shall be double the amount hereinbefore named.
This section shall not apply to baseball parks owned or maintained in good faith by educational institutions located in this state. The provisions of this title permitting the payment of a half-year license after April 1 shall not apply to this section.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §471.

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In this chapter (40 sections)
  1. 40-12-31 · Occupational Taxes Authorized
  2. 40-12-40 · Who Must Procure State and County Licenses
  3. 40-12-41 · Abstract Companies, Etc
  4. 40-12-42 · Acetylene Gas and Carbide Manufacturers
  5. 40-12-43 · Actuaries, Auditors, and Public Accountants
  6. 40-12-43.1 · Added Fee for Private Examining or Collecting Firms
  7. 40-12-44 · Adding Machines, Calculating Machines, Comptometers, Etc
  8. 40-12-45 · Advertising
  9. 40-12-46 · Air-Conditioning Plants and Equipment
  10. 40-12-47 · Amusement Parks
  11. 40-12-48 · Architects
  12. 40-12-49 · Attorneys
  13. 40-12-50 · Auctioneers
  14. 40-12-51 · Automobile Dealers
  15. 40-12-53 · Automobile Accessory Dealers
  16. 40-12-54 · Automobile Garages and Shops
  17. 40-12-55 · Automobile Storage Garages
  18. 40-12-56 · Automobile Storage Other Than in Garages
  19. 40-12-57 · Automobile Tire Retreading Shops
  20. 40-12-58 · Barbers
  21. 40-12-59 · Baseball Parks
  22. 40-12-60 · Battery Shops
  23. 40-12-61 · Beauty Parlors, Etc
  24. 40-12-62 · Bicycles and Motorcycles
  25. 40-12-63 · Blueprint Makers
  26. 40-12-64 · Bond Makers
  27. 40-12-65 · Bottlers
  28. 40-12-66 · Bowling Alleys
  29. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  30. 40-12-68 · Brooms, Brushes, Mops, Etc
  31. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  32. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  33. 40-12-71 · Certified Public Accountants
  34. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  35. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
  36. 40-12-74 · Circuses
  37. 40-12-75 · Cleaning and Pressing Establishments
  38. 40-12-76 · Coal and Coke Dealers - Maintaining Yards
  39. 40-12-77 · Coal and Coke Dealers - Not Maintaining Yards
  40. 40-12-78 · Coffins and Caskets - Manufacturers
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