Section 40-12-113

Ice cream.

Each manufacturer of ice cream who sells any part of his output at wholesale shall pay the following license tax: in cities of 35,000 inhabitants and more, $50; in cities of less than 35,000 and not less than 7,000 inhabitants, $10; and in all other places $5. Nothing in this section shall apply to soda fountains and places of like character where the owner or proprietor manufactures ice cream exclusively for service at his established place of business.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §538.)