Skating Rinks.

Checkout our iOS App for a better way to browser and research.

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.)


Download our app to see the most-to-date content.