Alabama § 45-54-242.81 Application of Subpart

Alabama Statutes

§ 45-54-242.81 — Application of Subpart

Alabama § 45-54-242.81

JurisdictionAlabama

Title 45Local Laws

Ch. 54Pickens County

Art. 24Taxation

Part 3Tax, Sales and Use

Subpart 41994 Tax

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Bluebook

Ala. Code § 45-54-242.81 (2026).

Text

The special county privilege license tax of one percent, if levied by the Pickens County Commission, shall be in substitution of the special county privilege license tax of one percent authorized by Subpart 3 and shall not have the effect of increasing, decreasing, or otherwise altering the rate of the tax levied and imposed by the Pickens County Commission on the date of introduction of the bill proposing this subpart, House Bill 57, 1994 Regular Session, in the Legislature of Alabama. It is the stated intent of the Legislature that the terms of this subpart shall apply both retrospectively and prospectively. In this retrospective application, the terms of this subpart shall apply to the levy and collection of all taxes levied and collected pursuant to Subpart 3 as fully as if this subpar

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The special county privilege license tax of one percent, if levied by the Pickens County Commission, shall be in substitution of the special county privilege license tax of one percent authorized by Subpart 3 and shall not have the effect of increasing, decreasing, or otherwise altering the rate of the tax levied and imposed by the Pickens County Commission on the date of introduction of the bill proposing this subpart, House Bill 57, 1994 Regular Session, in the Legislature of Alabama. It is the stated intent of the Legislature that the terms of this subpart shall apply both retrospectively and prospectively. In this retrospective application, the terms of this subpart shall apply to the levy and collection of all taxes levied and collected pursuant to Subpart 3 as fully as if this subpart had been enacted instead of Subpart 3. In its prospective application, the terms of this subpart shall apply to the levy and collection of the tax imposed from and after February 14, 1994.