Code of Alabama
Part 5 - Tax, Sales and Use.
Division 2 - Rainy Day Fund.

Section 45-26-244.30 - Applicability. - This subpart shall only apply to Elmore County.

Section 45-26-244.31 - Definitions. - As used in this subpart, sales and use tax means...

Section 45-26-244.32 - Levy of Tax. - (a) Subject to the time limitations set forth hereafter, the...

Section 45-26-244.33 - Payment of Tax. - The tax levied by this subpart shall be collected by...

Section 45-26-244.34 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing in a business subject to...

Section 45-26-244.35 - Collections and Enforcement. - The tax levied by this subpart shall constitute a debt...

Section 45-26-244.36 - Application of State Statutes. - (a) All provisions of the state sales and use tax...

Section 45-26-244.37 - Charge for Collection. - The collecting agent shall be paid by Elmore County for...

Section 45-26-244.38 - Authorization to Levy Tax; Referendum; Renewal and Termination. - (a) In the event the tax set forth herein receives...

Section 45-26-244.39 - Creation of Fund. - The Elmore County Commission shall create a Rainy Day Fund...