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Skating Rinks.

Ala. Code § 40-12-159
in effect
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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.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-12-159Fetched: 10/20/2026

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