Unless otherwise expressly provided for in the order, ordinance, or resolution levying the taxes herein authorized, such taxes shall become effective on the first day of the second month next following the date of the order, ordinance, or resolution; provided, notice of the adoption of such an order, ordinance, or resolution shall be given to the Commissioner of the State Department of Revenue not less than 45 days before the taxes are to become effective. The taxes levied and imposed shall be in addition to all other taxes now provided by law and shall be collected as hereinafter provided.
Structure Code of Alabama
Chapter 20 - Covington County.
Division 3 - Sales and Use Tax.
Section 45-20-242.50 - Applicability.
Section 45-20-242.51 - Privilege License and Excise Taxes.
Section 45-20-242.52 - When Taxes Effective.
Section 45-20-242.53 - Payment and Reporting.
Section 45-20-242.54 - Receipts; Quarterly Returns.
Section 45-20-242.55 - Addition of Tax to Sales Price or Admission Fee.
Section 45-20-242.56 - Collection of Tax; Enforcement.
Section 45-20-242.57 - Applicability of Parallel State Provisions.