Code of Alabama |
Match Context and Document information |
URL: | http://alisondb.legislature.state.al.us/alison/CodeOfAlabama /1975/11-51-209.htm |
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Depth: | 0 singles |
Size: | 1,156 bytes |
Modified: | 2004-11-02 12:45:12 |
Categories: | -None- |
Title: | 11-51-209 |
Description: | -None- |
Keywords: | -None- |
Meta data: | -None- |
Body: | Section 11-51-209 Gross receipts tax. The governing body of a county or municipality that levied or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing body of a county or municipality may levy or administer a gross receipts tax in the nature of a sales tax. This section shall not apply to county or municipal gasoline or motor fuel taxes, privilege or business license taxes levied on a business for the privilege of doing business within the county or municipality, occupational license taxes, tobacco taxes, or other similar taxes levied by a county or municipality pursuant to Section 11-51-90 or local laws, except privilege or license taxes levied in the nature of a sales tax. (Act 98-192, p. 310, ยง6.) |