Repeal of Taxes Levied or Collected by Incorporated Cities or Towns.

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Section 45-35-242.03

Repeal of taxes levied or collected by incorporated cities or towns.

After July 8, 1982, no incorporated city or town in Houston County, Alabama, shall levy or collect a privilege license or excise tax on any liquid motor fuel upon the business of selling, delivering, withdrawing from storage, or keeping in storage such fuels, on a quantity basis; provided, however, this shall not apply to the ordinary license to do business in the municipalities. All municipal privilege, excise, and/or license taxes on gasoline or gasohol now being levied or collected by any incorporated city or town in the county are expressly repealed.

(Act 82-727, p. 183, §4.)


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