Alabama § 45-18-243.02 Levy of Tax; Exemptions

Alabama Statutes

§ 45-18-243.02 — Levy of Tax; Exemptions

Alabama § 45-18-243.02

JurisdictionAlabama

Title 45Local Laws

Ch. 18Conecuh County

Art. 24Taxation

Part 4Tax, Sales and Use

This text of Alabama § 45-18-243.02 (Levy of Tax; Exemptions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-18-243.02 (2026).

Text

(a)The County Commission of Conecuh County may levy, and repeal after the levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts.

(b)The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part.

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(a) The County Commission of Conecuh County may levy, and repeal after the levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts.
(b) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part.