If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of any such levy, the first day of the second month following such levy.
Structure Code of Alabama
Section 45-1-243 - Definitions.
Section 45-1-243.01 - Authorization of Levy of Sales Tax.
Section 45-1-243.02 - Authorization of Levy of Use Tax.
Section 45-1-243.03 - Payment of Taxes Herein Levied; Reports by Taxpayers.
Section 45-1-243.04 - Sales Tax to Be Added to Sales Price or Admission Fee.
Section 45-1-243.06 - Enforcement of This Subpart; Taxes a Lien.
Section 45-1-243.07 - Applicability of State Sales and Use Tax Statutes.
Section 45-1-243.08 - Charge of State Department of Revenue; Disposition of Tax Proceeds.