The governing body of any municipality within the State of Alabama may provide by ordinance for the levy and assessment of sales taxes, parallel to the state levy of sales taxes as levied by Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this article; provided, that no municipality may levy any such tax against the Alcoholic Beverage Control Board of the State of Alabama in the sale of alcoholic beverages. The phrase "except where inapplicable," contained herein and in Sections 11-51-201, 11-51-202, and 11-51-203, shall not be construed to permit a self-administered municipality to adopt or interpret an ordinance, resolution, policy, or practice that relies on that phrase, either directly or indirectly, in order to disavow, disregard, or attempt to disavow or disregard the mandate provided in this and the following sections for conformity with the corresponding state tax levy, unless the self-administered municipality can demonstrate that the ordinance, resolution, policy, or practice will simplify collection or administration of the tax or is being made for the convenience of the taxpayer.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Article 3 - Sales and Use Taxes.
Section 11-51-200 - Levy of Sales Tax Authorized; Exemption; Construction.
Section 11-51-202 - Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized.
Section 11-51-206 - Levy of Tax Outside Corporate Limits.
Section 11-51-209 - Gross Receipts Tax.
Section 11-51-210 - Standard Singular and Multiple Jurisdictional Tax Forms.
Section 11-51-210.1 - Notice of Tax Rates; Correction of Erroneously Published Rates; Liability.