Alabama § 45-27-245.61 Levy of Tax

Alabama Statutes

§ 45-27-245.61 — Levy of Tax

Alabama § 45-27-245.61

JurisdictionAlabama

Title 45Local Laws

Ch. 27Escambia County

Art. 24Taxation

Part 6Tax, Sales and Use

Subpart 32017 Tax

This text of Alabama § 45-27-245.61 (Levy of Tax) 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 § 45-27-245.61 (2026).

Text

(a)The Escambia County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the county.

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

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(a) The Escambia County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the county.
(b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.