Alabama Code 45-36-244. Levy of tax

(a) In Jackson County, the county commission may levy a two percent lease tax in all areas of the county.

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Terms Used In Alabama Code 45-36-244

Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1

(b) The tax shall parallel the state lease tax in Chapter 12, commencing with Section 40-12-220, of Title 40 and Section 40-9-30, including exemptions therefrom and enforcement proceedings therefor. The Jackson County Commission shall administer and collect this tax and provide for enforcement penalties by resolution. The county commission may retain an amount or percentage of the total proceeds collected in an amount as may be agreed upon by the members of the county commission, but in no event shall the charge exceed two percent of the total amount of tax collected under this section.

(c) The net proceeds of any lease tax levied pursuant to this section shall be deposited in the county general fund for general county purpose.

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