Alabama Code Title 40. Revenue and Taxation § 40-12-103
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For each flying jenny, called also hobbyhorses, and merry-go-rounds, roller coasters, or other devices of like character, there shall be paid a license tax of $50 per year, $20 for each month or $5 for each week in each place in which such device is operated, whether incorporated or not.
Cite this article: FindLaw.com - Alabama Code Title 40. Revenue and Taxation § 40-12-103 - last updated December 30, 2022 | https://codes.findlaw.com/al/title-40-revenue-and-taxation/al-code-sect-40-12-103.html
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