The governing body of a county or municipality that levied or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing body of a county or municipality may levy or administer a gross receipts tax in the nature of a sales tax. This section shall not apply to county or municipal gasoline or motor fuel taxes, privilege or business license taxes levied on a business for the privilege of doing business within the county or municipality, occupational license taxes, tobacco taxes, or other similar taxes levied by a county or municipality pursuant to Section 11-51-90 or local laws, except privilege or license taxes levied in the nature of a sales tax.
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.