Code of Alabama - Title 40: Revenue and Taxation - Section 40-12-159 - Skating rinks
Section 40-12-159 - Skating rinks.
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.
(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §590.)