§ 40-12-74 — Circuses

Each person operating a circus shall pay the following license tax: Where the seating capacity of the circus is less than 2,000, $50; where the seating capacity is 2,000 and less than 4,000, $100; where the seating capacity is 4,000 or more, $200; and the license tax hereinabove provided shall include the license tax for a menagerie accompanying the circus. The payment of the proper license tax, as is herein provided, will entitle the circus to operate for one week in the same place and at the same time on the same license.

Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §486; Acts 1953, No. 745, p. 1008; Acts 1967, No. 411, p. 1067.)