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.
Ala. Code § 40-12-159
Skating Rinks.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §590.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.