{"data":{"id":"us-al/ala.-code-40-12-159","jurisdiction":"us-al","citation":"Ala. Code § 40-12-159","heading":"Skating Rinks.","body":"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.","path":["Title 40 Revenue and Taxation.","Chapter 12 Licenses.","Article 2 Business, Vocation, or Occupation."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-12-159","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"23cb0f687f9c1fdf16c604a8cafa44b89f2ac15561e1085d1e81913f3167039f","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-158","next":"us-al/ala.-code-40-12-160"},"notice":"GroundRules: Original legal text. Not legal advice."}