Section 45-9-245.02 Levy of tax. - Alabama Statutes

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Section 45-9-245.02

Levy of tax.

The County Commission of Chambers County may levy, in addition to all other taxes presently levied, an additional sales and use tax not to exceed the highest municipal rates collected in the county. These additional rates shall be as follows: General sales, sales and use tax rate of a rate equal to the highest municipal rate collected at the time of enactment of this part; automobile sales and use rate of two percent; agricultural machinery sales and use tax of two percent; and manufacturing machine sales and use tax rate of two percent. These rates shall apply only in the areas outside the corporate limits of Lanett, Valley, Lafayette, Waverly, and Five Points. The additional sales and use tax rates outside the corporate limits of Lanett, Valley, Lafayette, Waverly, and Five Points, but within their respective police jurisdiction, shall be only one-half the corresponding municipal rates of the municipality having jurisdiction. The gross receipts of any business and the gross proceeds of all sales, which are presently exempt under the state sales and use tax statutes, are exempt from the tax authorized by this part.

(Act 2006-396, p. 1000, §2.)

State Codes and Statutes

Statutes > Alabama > Title45 > Chapter9 > 45-9-245_02

Section 45-9-245.02

Levy of tax.

The County Commission of Chambers County may levy, in addition to all other taxes presently levied, an additional sales and use tax not to exceed the highest municipal rates collected in the county. These additional rates shall be as follows: General sales, sales and use tax rate of a rate equal to the highest municipal rate collected at the time of enactment of this part; automobile sales and use rate of two percent; agricultural machinery sales and use tax of two percent; and manufacturing machine sales and use tax rate of two percent. These rates shall apply only in the areas outside the corporate limits of Lanett, Valley, Lafayette, Waverly, and Five Points. The additional sales and use tax rates outside the corporate limits of Lanett, Valley, Lafayette, Waverly, and Five Points, but within their respective police jurisdiction, shall be only one-half the corresponding municipal rates of the municipality having jurisdiction. The gross receipts of any business and the gross proceeds of all sales, which are presently exempt under the state sales and use tax statutes, are exempt from the tax authorized by this part.

(Act 2006-396, p. 1000, §2.)

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State Codes and Statutes

Statutes > Alabama > Title45 > Chapter9 > 45-9-245_02

Section 45-9-245.02

Levy of tax.

The County Commission of Chambers County may levy, in addition to all other taxes presently levied, an additional sales and use tax not to exceed the highest municipal rates collected in the county. These additional rates shall be as follows: General sales, sales and use tax rate of a rate equal to the highest municipal rate collected at the time of enactment of this part; automobile sales and use rate of two percent; agricultural machinery sales and use tax of two percent; and manufacturing machine sales and use tax rate of two percent. These rates shall apply only in the areas outside the corporate limits of Lanett, Valley, Lafayette, Waverly, and Five Points. The additional sales and use tax rates outside the corporate limits of Lanett, Valley, Lafayette, Waverly, and Five Points, but within their respective police jurisdiction, shall be only one-half the corresponding municipal rates of the municipality having jurisdiction. The gross receipts of any business and the gross proceeds of all sales, which are presently exempt under the state sales and use tax statutes, are exempt from the tax authorized by this part.

(Act 2006-396, p. 1000, §2.)