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Alabama · Through Act 2026-611

Ala. Code § 40-12-111: Horse Show, Rodeo, or Dog and Pony Shows.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 12 Licenses.
  3. Article 2 Business, Vocation, or Occupation.

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.

Collected 2026-09-03T14:01:51Z. Source file · JSON

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