GroundRules
Ala. Code § 40-12-159: Skating Rinks.
Where this section sits in the code
- Title 40 Revenue and Taxation.
- Chapter 12 Licenses.
- Article 2 Business, Vocation, or Occupation.
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.
Collected 2026-09-03T14:01:51Z. Source file · JSON