Alabama § 45-37-249.01 - Legislative Findings; Construction of Part.
Full text of Alabama Code of Alabama § 45-37-249.01 — Legislative Findings; Construction of Part., with citation guidance and answers to common questions.
§ 45-37-249.01. Legislative Findings; Construction of Part.
(a) It is the intention of the Legislature by the passage of this part to authorize the county to levy and provide for the collection of, in addition to all other taxes authorized by law, except as provided in Section 45-37-249.03, a sales tax and a use tax conforming with and parallel to the state sales tax and the state use tax at a rate not exceeding the maximum rates set forth herein.
(b) The Legislature hereby finds and declares that each tax authorized by this part is a sales or use tax and is not a gross receipts tax in the nature of a sales tax, as such term is defined in Section 40-2A-3(8) and used in Section 11-51-209.
(c) In view of the county’s recent financial difficulties, the invalidation of certain taxes that previously provided significant revenues to the county, and the conclusion of the county’s Chapter 9 bankruptcy proceedings, the Legislature hereby finds and declares that it is necessary, desirable, and in the best interests of residents of the county that the Jefferson County Commission be provided additional flexibility with respect to its revenue sources and budget.
(d) The Legislature hereby finds and declares that providing additional funding for public schools in the county will benefit the public welfare and education of residents of the county.
(e) This part shall be liberally construed in conformity with the intentions and findings expressed in this section.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-37-249.01
What does Code of Alabama § 45-37-249.01 cover?
Section 45-37-249.01 ("Legislative Findings; Construction of Part.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-37-249.01?
A common citation format is "Code of Alabama § 45-37-249.01" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-37-249.01 apply to my situation?
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Sources & Verification
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