Alabama § 45-55-243.31 Authorization of Levy

Alabama Statutes

§ 45-55-243.31 — Authorization of Levy

Alabama § 45-55-243.31

JurisdictionAlabama

Title 45Local Laws

Ch. 55Pike County

Art. 24Taxation

Part 4Tax, Sales and Use

Subpart 22017 Tax

This text of Alabama § 45-55-243.31 (Authorization of Levy) 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 § 45-55-243.31 (2026).

Text

(a)The Pike County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one and one-half percent sales and use tax outside of the corporate limits of the City of Troy and up to a one-half of one percent sales and use tax within the corporate limits of the City of Troy on sales, use, storage, consumption, or gross receipts in the county.

(b)The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.

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(a)
The Pike County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one and one-half percent sales and use tax outside of the corporate limits of the City of Troy and up to a one-half of one percent sales and use tax within the corporate limits of the City of Troy on sales, use, storage, consumption, or gross receipts in the county.
(b)
The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.