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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-12-74

Circuses

Official textalison.legislature.state.al.us

Each person operating a circus shall pay the following license tax: Where the seating capacity of the circus is less than 2,000, $50; where the seating capacity is 2,000 and less than 4,000, $100; where the seating capacity is 4,000 or more, $200; and the license tax hereinabove provided shall include the license tax for a menagerie accompanying the circus. The payment of the proper license tax, as is herein provided, will entitle the circus to operate for one week in the same place and at the same time on the same license.

Last amended: Acts 1935, No. 194, p. 256; Code 1940, T. 51, §486; Acts 1953, No. 745, p. 1008; Acts 1967, No. 411, p. 1067.

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In this chapter (40 sections)
  1. 40-12-54 · Automobile Garages and Shops
  2. 40-12-55 · Automobile Storage Garages
  3. 40-12-56 · Automobile Storage Other Than in Garages
  4. 40-12-57 · Automobile Tire Retreading Shops
  5. 40-12-58 · Barbers
  6. 40-12-59 · Baseball Parks
  7. 40-12-60 · Battery Shops
  8. 40-12-61 · Beauty Parlors, Etc
  9. 40-12-62 · Bicycles and Motorcycles
  10. 40-12-63 · Blueprint Makers
  11. 40-12-64 · Bond Makers
  12. 40-12-65 · Bottlers
  13. 40-12-66 · Bowling Alleys
  14. 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
  15. 40-12-68 · Brooms, Brushes, Mops, Etc
  16. 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
  17. 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
  18. 40-12-71 · Certified Public Accountants
  19. 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
  20. 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
  21. 40-12-74 · Circuses
  22. 40-12-75 · Cleaning and Pressing Establishments
  23. 40-12-76 · Coal and Coke Dealers - Maintaining Yards
  24. 40-12-77 · Coal and Coke Dealers - Not Maintaining Yards
  25. 40-12-78 · Coffins and Caskets - Manufacturers
  26. 40-12-79 · Coffins and Caskets - Dealers and Agents
  27. 40-12-80 · Collection Agencies
  28. 40-12-81 · Commission Merchants or Merchandise Brokers
  29. 40-12-82 · Concerts, Musical Entertainments, Etc
  30. 40-12-83 · Conditional Sales Contracts, Drafts, Acceptances, Etc.;…
  31. 40-12-84 · Construction Companies or Contractors
  32. 40-12-85 · Cotton Buyers
  33. 40-12-86 · Cotton Compresses
  34. 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
  35. 40-12-88 · Cotton Warehouses
  36. 40-12-89 · Credit Agencies
  37. 40-12-90 · Creosoting, Etc
  38. 40-12-91 · Delicatessen Shops
  39. 40-12-92 · Dentists
  40. 40-12-93 · Detective Agencies
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