If approved by a majority of the qualified voters of Lowndes County who vote thereon at the referendum election provided for by this subpart, the court of county commissioners, board of revenue, or like governing body of the county may adopt an order, ordinance, or resolution levying special county taxes, for educational purposes, to parallel state sales and use taxes, in the manner and at the rates prescribed in this subpart.
Structure Code of Alabama
Section 45-43-246 - Authority to Levy Taxes Paralleling States Sales and Use Taxes.
Section 45-43-246.01 - Privilege License and Excise Taxes.
Section 45-43-246.02 - When Taxes Effective.
Section 45-43-246.03 - Payment and Reporting.
Section 45-43-246.04 - Receipts; Quarterly Returns.
Section 45-43-246.05 - Addition of Tax to Sales Price or Admission Fee.
Section 45-43-246.06 - Collection and Enforcement.