Code of Alabama - Title 40: Revenue and Taxation - Section 40-12-167 - Ticket scalpers
Section 40-12-167 - Ticket scalpers.
Any person offering for sale or selling tickets at a price greater than the original price and who is commonly known as a ticket scalper shall pay a license tax of $100.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §602.)