(a) The Covington County Commission is authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Covington County, Alabama.
(b) There are exempted, however, from 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
Chapter 20 - Covington County.
Section 45-20-242.20 - Applicability.
Section 45-20-242.21 - Definitions.
Section 45-20-242.22 - Levy of Tax; Exemptions.
Section 45-20-242.23 - Monthly Report.
Section 45-20-242.24 - Addition of Tax to Sales Price or Admission Fee.
Section 45-20-242.25 - Collection of Tax; Enforcement.
Section 45-20-242.26 - Applicability of Parallel State Provisions.
Section 45-20-242.27 - Charge for Collection; Disposition of Funds.