Alabama § 45-50-245.31 Authorization of Levy of Special County Privilege License Tax

Alabama Statutes

§ 45-50-245.31 — Authorization of Levy of Special County Privilege License Tax

Alabama § 45-50-245.31

JurisdictionAlabama

Title 45Local Laws

Ch. 50Monroe County

Art. 24Taxation

Part 6Tax, Sales and Use

Subpart 22000 Tax

This text of Alabama § 45-50-245.31 (Authorization of Levy of Special County 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 § 45-50-245.31 (2026).

Text

The County Commission of Monroe County may levy, in addition to all other taxes now levied by the county, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be levied at the rate of one-half percent of the gross proceeds of sales, or gross receipts, as the case may be, of any business conducted within the county. The gross receipts 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 pursuant to this subpart.

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

The County Commission of Monroe County may levy, in addition to all other taxes now levied by the county, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be levied at the rate of one-half percent of the gross proceeds of sales, or gross receipts, as the case may be, of any business conducted within the county. The gross receipts 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 pursuant to this subpart.