Alabama § 45-49-71.04 Levy and Collection of Additional Privilege License Taxes, Excise Taxes, and Sales and Use Taxes

Alabama Statutes

§ 45-49-71.04 — Levy and Collection of Additional Privilege License Taxes, Excise Taxes, and Sales and Use Taxes

Alabama § 45-49-71.04

JurisdictionAlabama

Title 45Local Laws

Ch. 49Mobile County

Art. 7County Commission

Part 2Duties

This text of Alabama § 45-49-71.04 (Levy and Collection of Additional Privilege License Taxes, Excise Taxes, and Sales and Use Taxes) 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 § 45-49-71.04 (2026).

Text

(a)Subject to any limitation of the Constitution of Alabama of 1901, or of any general law of this state, the Mobile County Commission or other like governing body shall have the power to levy and collect additional privilege license taxes, excise taxes, and sales and use taxes. The revenue from any of the taxes authorized above shall be deposited into the county treasury to be used in the manner prescribed by the county commission.

(b)Any such additional tax levied by the governing body shall become law either with or without a referendum in the sole discretion of the governing body. In the event the county commission provides that the tax levied shall become law only upon approval of a majority of those voting in any election called for by the governing body for such purpose, then the

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(a) Subject to any limitation of the Constitution of Alabama of 1901, or of any general law of this state, the Mobile County Commission or other like governing body shall have the power to levy and collect additional privilege license taxes, excise taxes, and sales and use taxes. The revenue from any of the taxes authorized above shall be deposited into the county treasury to be used in the manner prescribed by the county commission.
(b) Any such additional tax levied by the governing body shall become law either with or without a referendum in the sole discretion of the governing body. In the event the county commission provides that the tax levied shall become law only upon approval of a majority of those voting in any election called for by the governing body for such purpose, then the election shall be held not less than 30 days nor more than 90 days after the county governing body adopts such a resolution.