Alabama Statutes
§ 45-43-246 — Authority to Levy Taxes Paralleling States Sales and Use Taxes
Alabama·Title 45 Local Laws·Ch. 43 Lowndes County·Art. 24 Taxation·Part 7 Tax, Sales and Use·Subpart 1 1961 Tax
If approved by a majority of the qualified voters of Lowndes County who vote thereon at the referendum election provided for by this subpart, the court of county commissioners, board of revenue, or like governing body of the county may adopt an order, ordinance, or resolution levying special county taxes, for educational purposes, to parallel state sales and use taxes, in the manner and at the rates prescribed in this subpart.
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Legislative History
(Acts 1961, No. 166, p. 2114, § 1.)
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Licensing and Regulation; Violations