{"data":{"id":"us-al/ala.-code-45-10-244.32","jurisdiction":"us-al","citation":"Ala. Code § 45-10-244.32","heading":"Authorization of Levy of Tax.","body":"The Cherokee County Commission is hereby authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Cherokee County, Alabama.\nThere are exempted, however, from the provisions of this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.","path":["Title 45 Local Laws.","Chapter 10 Cherokee County.","Article 24 Taxation.","Part 5 Tax, Sales and Use.","Subpart 2 1985 Tax"],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-10-244.32","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"45cac90c31a0135796f93527dad98f0470289c62b74e0bdf7b6a94abec033b4c","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-10-244.31","next":"us-al/ala.-code-45-10-244.33"},"notice":"GroundRules: Original legal text. Not legal advice."}