After July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or collect a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering, withdrawing from storage, or keeping in storage such fuels, on a quantity basis; provided, however, this shall not apply to the ordinary license to do business in the municipalities. All municipal privilege, excise, and/or license taxes on gasoline or gasohol now being levied or collected by any incorporated city or town in the county are expressly repealed.
Structure Code of Alabama
Section 45-35-242 - Levy of Tax.
Section 45-35-242.01 - Administration.
Section 45-35-242.02 - Disposition of Funds.
Section 45-35-242.03 - Repeal of Taxes Levied or Collected by Incorporated Cities or Towns.
Section 45-35-242.04 - Purpose of Taxes.
Section 45-35-242.05 - License; Surety Bond; Distributor Requirements; Audits; Records.