The Cherokee County Commission is hereby authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Cherokee County, Alabama.
There are exempted, however, from the provisions of this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.
Structure Code of Alabama
Section 45-10-244.30 - Applicability.
Section 45-10-244.31 - Definitions.
Section 45-10-244.32 - Authorization of Levy of Tax.
Section 45-10-244.33 - Payment of Taxers Herein Levied; Reports by Taxpayers.
Section 45-10-244.34 - Sales Tax to Be Added to Sales Price or Admission Fee.
Section 45-10-244.35 - Enforcement; Civil Suit; Taxes a Lien.
Section 45-10-244.36 - Applicability of State Sales Tax Statutes.
Section 45-10-244.37 - Charge of State Department of Revenue; Disposition of Tax Proceeds.