{"data":{"id":"us-al/ala.-code-11-51-209","jurisdiction":"us-al","citation":"Ala. Code § 11-51-209","heading":"Gross Receipts Tax.","body":"The governing body of a county or municipality that levied or administered a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), on February 25, 1997, may continue to do so after July 1, 1998. However, no other governing body of a county or municipality may levy or administer a gross receipts tax in the nature of a sales tax. This section shall not apply to county or municipal gasoline or motor fuel taxes, privilege or business license taxes levied on a business for the privilege of doing business within the county or municipality, occupational license taxes, tobacco taxes, or other similar taxes levied by a county or municipality pursuant to Section 11-51-90 or local laws, except privilege or license taxes levied in the nature of a sales tax.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 51 Taxation.","Article 3 Sales and Use Taxes."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-51-209","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"0bda04436d3109ee7a0d76f96da8672851be54a7ef313af7ade82020fac6bdb5","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-51-208","next":"us-al/ala.-code-11-51-210"},"notice":"GroundRules: Original legal text. Not legal advice."}