Horse Show, Rodeo, or Dog and Pony Shows.
Ala. Code § 40-12-111
in effect40-12-111. Horse Show, Rodeo, or Dog and Pony Shows.
Every horse show, rodeo, dog and pony show, or like exhibition or show, where any charge is made therefor, shall pay a license tax of $25 for each day of performance.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §510; Acts 1967, No. 412, p. 1068.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-12-111Fetched: 10/20/2026