If approved by a majority of the qualified voters of Lowndes County who vote thereon at the referendum election provided for by this subpart, the court of county commissioners, board of revenue, or like governing body of the county may adopt an order, ordinance, or resolution levying special county taxes, for educational purposes, to parallel state sales and use taxes, in the manner and at the rates prescribed in this subpart.
Ala. Code § 45-43-246
Authority to Levy Taxes Paralleling States Sales and Use Taxes.
(Acts 1961, No. 166, p. 2114, § 1.)
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.