Alabama § 45-59-72 Authorization to Levy and Collect Additional Taxes; Dis-Position of Funds

Alabama Statutes

§ 45-59-72 — Authorization to Levy and Collect Additional Taxes; Dis-Position of Funds

Alabama § 45-59-72

JurisdictionAlabama

Title 45Local Laws

Ch. 59St. Clair County

Art. 7County Commission

Part 3Powers and Duties

This text of Alabama § 45-59-72 (Authorization to Levy and Collect Additional Taxes; Dis-Position of Funds) 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 § 45-59-72 (2026).

Text

(a)Subject to any limitation of the Constitution of Alabama or of any general law of this state, the St. Clair County Commission or other like governing body shall have the power to levy and collect additional privilege license taxes, excise taxes, ad valorem taxes, and sales and use taxes. The revenue from any of the taxes authorized above shall be deposited into the county treasury to be used in the manner prescribed by the county commission.

(b)Any additional tax levied by the governing body shall become law either with or without a referendum in the sole discretion of the governing body. In the event the county commission provides that the tax levied shall become law only upon approval of a majority of those voting in any election called for by the governing body for that purpose, th

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(a)
Subject to any limitation of the Constitution of Alabama or of any general law of this state, the St. Clair County Commission or other like governing body shall have the power to levy and collect additional privilege license taxes, excise taxes, ad valorem taxes, and sales and use taxes. The revenue from any of the taxes authorized above shall be deposited into the county treasury to be used in the manner prescribed by the county commission.
(b)
Any additional tax levied by the governing body shall become law either with or without a referendum in the sole discretion of the governing body. In the event the county commission provides that the tax levied shall become law only upon approval of a majority of those voting in any election called for by the governing body for that purpose, then the election shall be held not less than 30 days nor more than 90 days after the county governing body adopts a resolution.
(c) The provisions of this section shall be cumulative to any and all other laws or parts of laws relating to taxation in St. Clair County, except those in direct conflict herewith are specifically repealed.