{"data":{"id":"us-al/ala.-code-11-44c-96","jurisdiction":"us-al","citation":"Ala. Code § 11-44C-96","heading":"Tax Exemption for Bayfest, Inc.","body":"In Class 2 municipalities, BayFest, Incorporated, is exempt from the payment of all municipal sales and use taxes and gross receipts taxes. This exemption from all municipal sales and use taxes and gross receipts taxes shall be retroactive to October 1, 1999.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 44C Government of Class 2 Municipalities."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-44C-96","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"aaa043f3be120e4ac4d72d1b7c431ce30093931de51e159dacf7e4fd46abc8f6","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-44c-95","next":"us-al/ala.-code-11-44c-97"},"notice":"GroundRules: Original legal text. Not legal advice."}