§ 40-12-163 — Street Fairs and Carnivals

Alabama § 40-12-163

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 12: Licenses
• Art. 2: Business, Vocation, or Occupation

Text

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.

Legislative History

(Acts 1935, No. 194, p. 256; Acts 1939, No. 391, p. 515; Code 1940, T. 51, §597; Acts 1967, No. 422, p. 1088.)