The Legislature finds that an immediate crisis exists in the delivery of ambulance service to the citizens of Macon County. Based on a unanimous resolution of the Macon County Commission, the Legislature, by this part, authorizes the Macon County Commission to levy a temporary one-half cent sales and use tax in the county with the proceeds earmarked only for ambulance service for the citizens of Macon County.
Structure Code of Alabama
Part 8 - Tax, Sales, and Use (Expires November 30, 2020).
Section 45-44-247 - Legislative Findings.
Section 45-44-247.01 - Definitions.
Section 45-44-247.02 - Levy of Tax.
Section 45-44-247.03 - Collection of Tax.
Section 45-44-247.04 - Addition of Tax to Sales Price.
Section 45-44-247.05 - Collection and Enforcement.
Section 45-44-247.06 - Application of State Statutes.