Alabama · Code of Alabama — full code (public domain; via Open US Law, CC BY 4.0)
Ala. Code § 45-3-245: Ala. Code § 45-3-245
What this law says, in plain English
Barbour County may impose an additional one-half cent sales and excise tax on gross sales after public notice and hearing, collected by the state revenue department using standard sales tax procedures.
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