Skating Rinks

Ala. Code § 40-12-159 — under Title 40.

Ala. Code § 40-12-159

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.

History: (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §590.)