Alabama § 45-5-246.02 Privilege License Tax on General, Amusement, and Vending Categories

Alabama Statutes

§ 45-5-246.02 — Privilege License Tax on General, Amusement, and Vending Categories

Alabama § 45-5-246.02

JurisdictionAlabama

Title 45Local Laws

Ch. 5Blount County

Art. 24Taxation

Part 6Tax, Privilege

This text of Alabama § 45-5-246.02 (Privilege License Tax on General, Amusement, and Vending Categories) 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 § 45-5-246.02 (2026).

Text

Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one percent of gross sales and use on categories defined by the Alabama Department of Revenue as general, amusement, and vending. Additional sales and use tax on categories defined by the Alabama Department of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions of this part.
The gross receipts for sales and use of any business and the gross proceeds of all sales which are presently exempt under t

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Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one percent of gross sales and use on categories defined by the Alabama Department of Revenue as general, amusement, and vending. Additional sales and use tax on categories defined by the Alabama Department of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions of this part.
The gross receipts for sales and use of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part.