Alabama Code 45-43-246. Authority to levy taxes paralleling states sales and use taxes
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Terms Used In Alabama Code 45-43-246
- 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
If approved by a majority of the qualified voters of Lowndes County who vote thereon at the referendum election provided for by this subpart, the court of county commissioners, board of revenue, or like governing body of the county may adopt an order, ordinance, or resolution levying special county taxes, for educational purposes, to parallel state sales and use taxes, in the manner and at the rates prescribed in this subpart.