As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Blount County, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
Structure Code of Alabama
Section 45-5-246 - Short Title.
Section 45-5-246.01 - Definitions.
Section 45-5-246.02 - Privilege License Tax on General, Amusement, and Vending Categories.
Section 45-5-246.03 - Collection of Tax.
Section 45-5-246.04 - Addition of Tax to Sales or Use Price; Absorption or Refund of Tax Prohibited.
Section 45-5-246.05 - Taxes Constitute Debt.
Section 45-5-246.06 - Applicability of Other Sales and Use Tax Provisions.