GroundRules
Ala. Code § 45-53-245.31: Levy of Tax; Exemptions.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 53 Perry County.
- Article 24 Taxation.
- Part 6 Tax, Sales, and Use.
- Subpart 2 1999 Tax.
The County Commission of Perry County, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, may levy a one cent sales and use tax in the county. The sales of any business which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
Collected 2026-09-03T14:01:54Z. Source file · JSON