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- Title 11. Counties and Municipal Corporations
- Subtitle 2. Provisions Applicable to Municipal Corporations Only
- Chapter 51. Taxation
- Article 3. Sales and Use Taxes
Ala. Code § 11-51-205 (1975) Establishment of Rate of Taxes; Levy and Assessment of Taxes In Lieu of License Tax Under Section 11-51-90; Effect of Pledge of Proceeds of License Tax Under Section 11-51-90 As to Levy and Assessment of Taxes Under Article
Library | Alabama Statutes |
Edition | 2023 |
Currency | Current with legislation from the 2023 Regular and Special Sessions. |
Year | 2023 |
Citation | Ala. Code § 11-51-205 (1975) |
(a) The governing body of a municipality levying or assessing taxes authorized by this article may provide by ordinance for the rate of the tax.
(b) The governing body may provide in any ordinances levying or assessing the tax that the tax is levied and assessed in whole or in part in lieu of any privilege license tax based on gross r...
(c) In all cases where the levy and assessment made pursuant to this article is required by ordinance, any previous pledge of the proceeds collected from a privilege license tax levied by ordinance pursuant to Section 11-51-90 shall have full force and effect as to any levy or assessment made pursuant to this article.
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