{"data":{"id":"us-al/ala.-code-45-28-91.03","jurisdiction":"us-al","citation":"Ala. Code § 45-28-91.03","heading":"Tourism Board Tax Exemption.","body":"The Etowah County Tourism Board established by this part is exempt from any and all county and municipal ad valorem taxes and sales and use taxes.","path":["Title 45 Local Laws.","Chapter 28 Etowah County.","Article 9 Economic and Industrial Development and Tourism.","Part 2 Etowah County Tourism Board."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-28-91.03","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"478e2353053dc0c81fffa76734374513d728cb04d4d5a07f43753fe2572a1972","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-28-91.02","next":"us-al/ala.-code-45-28-91.04"},"notice":"GroundRules: Original legal text. Not legal advice."}