Alabama § 45-5-246.02 - Privilege License Tax on General, Amusement, and Vending Categories.
Full text of Alabama Code of Alabama § 45-5-246.02 — Privilege License Tax on General, Amusement, and Vending Categories., with citation guidance and answers to common questions.
§ 45-5-246.02. Privilege License Tax on General, Amusement, and Vending Categories.
Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one percent of gross sales and use on categories defined by the Alabama Department of Revenue as general, amusement, and vending. Additional sales and use tax on categories defined by the Alabama Department of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions of this part.
The gross receipts for sales and use of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-5-246.02
What does Code of Alabama § 45-5-246.02 cover?
Section 45-5-246.02 ("Privilege License Tax on General, Amusement, and Vending Categories.") 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 § 45-5-246.02?
A common citation format is "Code of Alabama § 45-5-246.02" (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 § 45-5-246.02 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.