Alabama § 45-49-71.04 - Levy and Collection of Additional Privilege License Taxes, Excise Taxes, and Sales and Use Taxes.
Full text of Alabama Code of Alabama § 45-49-71.04 — Levy and Collection of Additional Privilege License Taxes, Excise Taxes, and Sales and Use Taxes., with citation guidance and answers to common questions.
§ 45-49-71.04. Levy and Collection of Additional Privilege License Taxes, Excise Taxes, and Sales and Use Taxes.
(a) Subject to any limitation of the Constitution of Alabama of 1901, or of any general law of this state, the Mobile County Commission or other like governing body shall have the power to levy and collect additional privilege license taxes, excise taxes, and sales and use taxes. The revenue from any of the taxes authorized above shall be deposited into the county treasury to be used in the manner prescribed by the county commission.
(b) Any such additional tax levied by the governing body shall become law either with or without a referendum in the sole discretion of the governing body. In the event the county commission provides that the tax levied shall become law only upon approval of a majority of those voting in any election called for by the governing body for such purpose, then the election shall be held not less than 30 days nor more than 90 days after the county governing body adopts such a resolution.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-49-71.04
What does Code of Alabama § 45-49-71.04 cover?
Section 45-49-71.04 ("Levy and Collection of Additional Privilege License Taxes, Excise Taxes, and Sales and Use Taxes.") 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 § 45-49-71.04?
A common citation format is "Code of Alabama § 45-49-71.04" (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 § 45-49-71.04 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.