Alabama § 45-43-246.32 Authorization of Privilege License Tax

Alabama Statutes

§ 45-43-246.32 — Authorization of Privilege License Tax

Alabama § 45-43-246.32

JurisdictionAlabama

Title 45Local Laws

Ch. 43Lowndes County

Art. 24Taxation

Part 7Tax, Sales and Use

Subpart 21991 Tax

This text of Alabama § 45-43-246.32 (Authorization of Privilege License 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 § 45-43-246.32 (2026).

Text

(a)The county commission is hereby authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one-third cent privilege license tax paralleling the state sales and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be.

(b)There are exempted, however, from this section and from the computation of the amount of the additional tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of the state sales and use tax.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The county commission is hereby authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one-third cent privilege license tax paralleling the state sales and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be.
(b) There are exempted, however, from this section and from the computation of the amount of the additional tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of the state sales and use tax.