Alabama § 45-51-243 Legislative Findings

Alabama Statutes

§ 45-51-243 — Legislative Findings

Alabama·Title 45 Local Laws·Ch. 51 Montgomery County·Art. 24 Taxation·Part 4 Tax, Rental

(a)It is the intention of the Legislature by the passage of this part to authorize Montgomery County to levy and provide for the collection of, in addition to all other taxes authorized by law, a rental tax not to exceed the rate set forth herein.

(b)The Legislature hereby finds and declares that the rental tax authorized by this part (1) is not a gross receipts tax in the nature of a sales tax, as such term is defined in subdivision (8) of Section 40-2A-3, and used in Section 11-51-209, and (2) is not a tax on gross proceeds described in Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755), but is instead a direct tax on the lessee or renter collected by the lessor or vendor for ease of administration.

(c)This part shall be liberally construed in conformity with the intention

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(a) It is the intention of the Legislature by the passage of this part to authorize Montgomery County to levy and provide for the collection of, in addition to all other taxes authorized by law, a rental tax not to exceed the rate set forth herein.
(b) The Legislature hereby finds and declares that the rental tax authorized by this part (1) is not a gross receipts tax in the nature of a sales tax, as such term is defined in subdivision (8) of Section 40-2A-3, and used in Section 11-51-209, and (2) is not a tax on gross proceeds described in Act 89 of the 1975 Fourth Special Session (Acts 1975, p. 2755), but is instead a direct tax on the lessee or renter collected by the lessor or vendor for ease of administration.
(c) This part shall be liberally construed in conformity with the intentions and findings expressed in this section.

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