Alabama § 45-4-244.42 Levy of Tax

Alabama Statutes

§ 45-4-244.42 — Levy of Tax

Alabama § 45-4-244.42

JurisdictionAlabama

Title 45Local Laws

Ch. 4Bibb County

Art. 24Taxation

Part 5Tax, Sales

Subpart 32019 Tax

This text of Alabama § 45-4-244.42 (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 § 45-4-244.42 (2026).

Text

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

(b)The gross receipts of any business, 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.

(c)Any tax levied under this subpart may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax.

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(a) The Bibb County Commission, upon a majority vote of the members, and in addition to all other taxes, is hereby authorized to levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county.
(b) The gross receipts of any business, 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.
(c) Any tax levied under this subpart may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax.