Code of Alabama
Article 24 - Taxation.
Part 10 - Tax, Sales and Use.

Section 45-37-249 - Applicability. - This part shall only apply to Jefferson County.

Section 45-37-249.01 - Legislative Findings; Construction of Part. - (a) It is the intention of the Legislature by the...

Section 45-37-249.02 - Definitions. - (a) As used in this part, the following words, terms,...

Section 45-37-249.03 - Levy of Taxes Authorized; Relation to Other Taxes. - (a) Subject to subsection (d), the county commission is authorized,...

Section 45-37-249.04 - Administration and Collection of Taxes. - Pursuant to and in conformity with Article 1 of Chapter...

Section 45-37-249.05 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing in a business subject to...

Section 45-37-249.06 - Taxes Constitute Debt. - The taxes authorized to be levied by this part shall...

Section 45-37-249.07 - Applicablity of State Provisions. - All provisions of the state sales tax statutes and state...

Section 45-37-249.08 - Disposition of Funds. - (a) The proceeds of the taxes authorized herein collected each...

Section 45-37-249.09 - Jefferson County 2015 Sales Tax Fund. - (a) There is hereby created a governmental fund of the...

Section 45-37-249.10 - Jefferson County Community Service Committee; Jefferson County Community Service Fund. - (a) There is hereby created the Jefferson County Community Service...

Section 45-37-249.11 - Termination of Levy. - The taxes authorized to be levied by this part shall...