Code of Alabama
Part 6 - Tax, Sales and Use.
Division 2 - Levy of Tax,

Section 45-40-245.30 - Definitions. - (a) The following words, terms, and phrases where used in...

Section 45-40-245.31 - Authorization of Levy of Sales Tax. - (a) The governing body of the county is hereby authorized...

Section 45-40-245.32 - Authorization of Levy of Use Tax. - (a) The governing body of the county is hereby authorized...

Section 45-40-245.33 - Payment of Taxes; Reports. - The sales tax authorized to be levied in Section 45-40-245.31...

Section 45-40-245.34 - Sales Tax to Be Added to Sales Price or Admission Fee. - Each person engaging or continuing within the county in a...

Section 45-40-245.35 - Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers. - Every registered seller making sales of tangible personal property for...

Section 45-40-245.36 - Enforcement. - The taxes authorized to be imposed by this subpart shall...

Section 45-40-245.37 - Applicability of State Statutes. - All provisions of the state sales tax statutes with respect...

Section 45-40-245.38 - Charge for Collection. - The State Department of Revenue shall charge the county for...

Section 45-40-245.39 - Disposition of Funds. - The proceeds of any taxes herein authorized to be levied...

Section 45-40-245.40 - Effective Date of Levy. - If the governing body of the county elects to levy...