Code of Alabama
Division 1 - General Provisions.
Section 11-51-104 - Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of Public Parks, Etc.

The council shall have power to license and tax, permit and regulate and restrain or prohibit all kinds of amusements and all athletic games and the use of public parks and places of resort within the corporate limits and within the police jurisdiction of the several cities or towns and shall prescribe the places and the manner and method of regulating and conducting all such amusements and games and fix the time when all or any of the places referred to may be opened or shall be closed, not inconsistent with the laws of the state.

Structure Code of Alabama

Code of Alabama

Title 11 - Counties and Municipal Corporations.

Title 2 - Provisions Applicable to Municipal Corporations Only.

Chapter 51 - Taxation.

Article 2 - License Taxes.

Division 1 - General Provisions.

Section 11-51-90 - Municipal Business Licenses; Branch Offices; Application.

Section 11-51-90.1 - Definitions.

Section 11-51-90.2 - Purchase of Business License; Classification of Taxpayers; Vehicle Decals; Determination of Gross Receipts; Construction With Other Provisions.

Section 11-51-90.3 - Limitation on Imposition of Business License Tax on Rental of Residential Real Estate.

Section 11-51-90.4 - Electronic Processing and Recordation of Business License Renewals.

Section 11-51-91 - Licenses for Business, etc., Conducted Outside Corporate Limits of Municipality.

Section 11-51-92 - Licenses Based on a Flat Rate, Taken Out After July 1; Transfer of Licenses.

Section 11-51-93 - Violations; Penalties.

Section 11-51-94 - License Designates Place of Business, etc., and Authorizes Conduct Thereof Only at Place Designated; Change of Place of Business, etc.; Uniformity of License Tax; Classification, etc., of Licenses in Certain Cities.

Section 11-51-95 - Taxpayer to Be Licensed for Each Applicable Line of Business.

Section 11-51-96 - Lien for License Taxes.

Section 11-51-97 - Licensing, etc., of Sales at Auctions, in Public Places or on Streets of Merchandise, Medicines, Etc.

Section 11-51-98 - License Tax on Vending and Weighing Machines - Authorized Generally.

Section 11-51-100 - Regulation and Control of Vending Machines on Which Music Is Played.

Section 11-51-101 - Licensing, etc., of Carts, Wagons, Carriages, Etc.

Section 11-51-102 - Licensing, etc., of Theatres, Parks, Shooting Galleries, etc.; Closing of Houses of Amusement or Places for Sale of Firearms, Etc.

Section 11-51-103 - Revocation of Licenses of Houses of Public Entertainment or Places Where Firearms, etc., Kept for Sale.

Section 11-51-104 - Licensing and Taxation, etc., of Amusements, Athletic Games, and Use of Public Parks, Etc.

Section 11-51-105 - Municipalities Not to Charge Farmers for Sale, etc., of Farm Products.