Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-12-82
Concerts, Musical Entertainments, Etc
For each concert, musical entertainment, public lecture, or other public entertainment where charges are made for admission, or for the use of any instrument or device or the participation in any exercises or entertainment not given wholly for charitable, school, or religious purposes and not otherwise provided for, the license tax shall be $10; but this provision shall not apply to exhibitions or entertainments given in theaters when the owners or managers thereof have taken out licenses as owners or managers; and provided further, that this license tax shall not be charged for any lecture course given as part of the course of instruction in any educational institution; provided further, that the provisions of this section shall not apply to chautauquas, lecture lyceums, or exhibits held under the auspices of religious or charitable associations. In all cases where such exhibitions shall be in the nature of a continuous show or performance, the license tax shall be $5 per day, $15 per week or $30 per month.
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In this chapter (40 sections)
- 40-12-62 · Bicycles and Motorcycles
- 40-12-63 · Blueprint Makers
- 40-12-64 · Bond Makers
- 40-12-65 · Bottlers
- 40-12-66 · Bowling Alleys
- 40-12-67 · Brokers and Agents of Iron, Railway, Etc., Supplies
- 40-12-68 · Brooms, Brushes, Mops, Etc
- 40-12-69 · Cereal Beverages, Carbonated or Other Soft Drinks - Retailers
- 40-12-70 · Cereal Beverages, Carbonated or Other Soft Drinks -…
- 40-12-71 · Certified Public Accountants
- 40-12-72 · Cigars, Cigarettes, Cheroots, Etc. - Retailers
- 40-12-73 · Cigars, Cigarettes, Cheroots, Etc. - Wholesalers
- 40-12-74 · Circuses
- 40-12-75 · Cleaning and Pressing Establishments
- 40-12-76 · Coal and Coke Dealers - Maintaining Yards
- 40-12-77 · Coal and Coke Dealers - Not Maintaining Yards
- 40-12-78 · Coffins and Caskets - Manufacturers
- 40-12-79 · Coffins and Caskets - Dealers and Agents
- 40-12-80 · Collection Agencies
- 40-12-81 · Commission Merchants or Merchandise Brokers
- 40-12-82 · Concerts, Musical Entertainments, Etc
- 40-12-83 · Conditional Sales Contracts, Drafts, Acceptances, Etc.;…
- 40-12-84 · Construction Companies or Contractors
- 40-12-85 · Cotton Buyers
- 40-12-86 · Cotton Compresses
- 40-12-87 · Cottonseed Oil Mills, Cotton Mills, Factories, Etc
- 40-12-88 · Cotton Warehouses
- 40-12-89 · Credit Agencies
- 40-12-90 · Creosoting, Etc
- 40-12-91 · Delicatessen Shops
- 40-12-92 · Dentists
- 40-12-93 · Detective Agencies
- 40-12-94 · Developing and Printing Films
- 40-12-95 · Devices for Testing Skill and Strength Used for Profit
- 40-12-96 · Directories
- 40-12-97 · Electric Refrigerators, Electric or Gas Heaters, Etc
- 40-12-98 · Embalmers
- 40-12-99 · Engineers
- 40-12-100 · Fertilizer Factories
- 40-12-101 · Fire, Closing Out, Etc., Sales