State Codes and Statutes
Statutes > Alabama > Title40 > Chapter12 > 40-12-159Section 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.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §590.)