THIS SECTION WAS AMENDED BY ACT 2022-365 IN THE 2022 REGULAR SESSION, EFFECTIVE APRIL 14, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) The authority of the Macon County Commission to levy the sales and use tax authorized by this part shall expire on July 1, 2024. This provision shall not affect the authority of Macon County to collect any taxes levied pursuant to this part prior to that date.
(b) Any actions of the Macon County Commission in the levy and collection of the sales and use tax authorized in this part are validated, ratified, and confirmed retroactive to January 31, 2022.
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.