If the governing body of the county elects to levy or impose either of the taxes authorized by the preceding Sections 45-41-244.62 and 45-41-244.63 to be levied, it shall specify, as the effective date of such levy, the first day of the second calendar month next following that during which such levy is made. The maximum duration of the levy of the sales and use taxes authorized by Sections 45-41-244.62 and 45-41-244.63 to be levied shall be a period of six years from the effective date of the levy of the privilege, license, and excise taxes authorized to be levied by Sections 45-41-244.50 to 45-41-244.60, inclusive.
Structure Code of Alabama
Section 45-41-244.50 - Definitions.
Section 45-41-244.51 - Authorization of Levy - Sales Tax.
Section 45-41-244.52 - Authority of Levy - Use Tax.
Section 45-41-244.53 - Payment of Taxes; Reports.
Section 45-41-244.54 - Addition of Tax to Sales Price or Admission Fee.
Section 45-41-244.55 - Quarterly Returns.
Section 45-41-244.56 - Enforcement.
Section 45-41-244.57 - Applicability of State Provisions.
Section 45-41-244.58 - Cost of Collection.
Section 45-41-244.59 - Use of Proceeds.
Section 45-41-244.60 - Effective Date; Duration of Levy.
Section 45-41-244.61 - Amendment of Resolution.
Section 45-41-244.62 - Sales Tax on Certain Automotive Vehicles, Truck Trailers, Etc.
Section 45-41-244.64 - Collection of Taxes; Proof of Payment.
Section 45-41-244.65 - Relation to State Statutes.
Section 45-41-244.66 - Fee for Collection.
Section 45-41-244.67 - Construction With Other Laws.
Section 45-41-244.68 - Effective Date and Duration of Taxes.