Alabama § 45-50-245.61 - Authorization of Levy.
Full text of Alabama Code of Alabama § 45-50-245.61 — Authorization of Levy., with citation guidance and answers to common questions.
§ 45-50-245.61. Authorization of Levy.
(a)(1) The Monroe County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax, for a set period of time as provided by the county commission, in an amount of up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the county.
(2) The tax may be levied on September 1, 2021.
(3) The county commission shall set the expiration date of the tax authorized under subdivision (1). Upon expiration of the tax, the authority of the county commission to levy the tax authorized under subdivision (1) shall be void.
(b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
(c) Any tax levied under this subpart may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-50-245.61
What does Code of Alabama § 45-50-245.61 cover?
Section 45-50-245.61 ("Authorization of Levy.") 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 § 45-50-245.61?
A common citation format is "Code of Alabama § 45-50-245.61" (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 § 45-50-245.61 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.