{"data":{"id":"us-al/ala.-code-40-12-163","jurisdiction":"us-al","citation":"Ala. Code § 40-12-163","heading":"Street Fairs and Carnivals.","body":"Each person operating or conducting an exhibition termed a “street fair” or “carnival” shall pay to the state a license tax as follows: For an exhibition operating or composed of or controlling or embracing not more than 10 exhibits, devices or concessions, $50; but where more than 10 and not exceeding 20 exhibits, devices or concessions, $75; and where more than 20 and not exceeding 35, $100; and where more than 35 exhibits, devices or concessions, $150. This license shall entitle the street fair or carnival to be operated for a period of not exceeding two weeks in any one place at any one time. For the purpose of this section, a “street fair” or “carnival” shall mean a combination of exhibitions, also called sideshows, rides, games of chance, tests of skill or strength, concessions and any other devices generally associated with a “street fair” or “carnival,” regardless of ownership, when operated as a combination or a group, and regardless of whether or not an admission is charged to the midway or grounds. A licensee under this section shall not be required to purchase licenses under the provisions of Sections 40-12-69, 40-12-95, 40-12-103, 40-12-140, 40-12-153 and 40-12-157.","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=40-12-163","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:51Z","sha256":"2d2c00df2fe7be8bf796beb1c6b3b6b830f25ef52baa8ac4e98bf48b43ae4906","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-12-162","next":"us-al/ala.-code-40-12-164"},"notice":"GroundRules: Original legal text. Not legal advice."}