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Tourist Camps.

Ala. Code § 40-12-168
in effect
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40-12-168. Tourist Camps. Each person operating a public tourist camp where transient guests are lodged for pay shall be deemed for the purpose of this section engaged in the business of keeping or operating a tourist camp and shall pay the following license or privilege tax: Each camp containing not over five beds, $15; each camp containing over five and not exceeding 15 beds, $25; each camp containing over 15 beds, $35 and $1 for each additional bed over 15. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §604.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-12-168Fetched: 10/20/2026

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