Ala. Code
Code of Alabama

Ala. Code § 45-2-244.072 (2026)

Special County Privilege License Tax.

✓ official Alabama Legislature (ALISON) text, current July 2026
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(a) The county commission is hereby authorized with or without a referendum of the people, to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas at the rate of one percent of the gross proceeds of sales or receipts. At its discretion, the county commission is hereby authorized to conduct a referendum election on the issue of an additional sales tax in any manner which it deems appropriate and the costs of such election shall be paid from the county general fund.

(b) There are exempted, however, from the provisions of this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.

(Act 83-532, p. 827, §3.)

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: Gulf Shores City Bd. of Educ. & Kelly Walker v. Eric Mackey, in his Off. capacity as Superintendent of the Alabama State Bd. of Educ. Teddy J. Faust, Jr., in his Off. capacity as Revenue Comm'r of Baldwin Cnty. James E. Ball, Joe Davis III, Billie Jo Underwood, & Charles F. Gruber, in their Off. capacities as Commissioners of Baldwin Cnty. Baldwin Cnty. Bd. of Educ. Baldwin Cnty. Circuit Judge Carmen E. Bosch, in her Off. capacity as Presiding Judge of the Baldwin Cnty. Juv. Court Robert Wilters, in his Off. capacity as Baldwin Cnty. Dist. Attorney & Coastal Alabama Cmty. Coll. (Ala. 2022).
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Gulf Shores City Bd. of Educ. & Kelly Walker v. Eric Mackey, in his Off. capacity as Superintendent of the Alabama State Bd. of Educ. Teddy J. Faust, Jr., in his Off. capacity as Revenue Comm'r of Baldwin Cnty. James E. Ball, Joe Davis III, Billie Jo Underwood, & Charles F. Gruber, in their Off. capacities as Commissioners of Baldwin Cnty. Baldwin Cnty. Bd. of Educ. Baldwin Cnty. Circuit Judge Carmen E. Bosch, in her Off. capacity as Presiding Judge of the Baldwin Cnty. Juv. Court Robert Wilters, in his Off. capacity as Baldwin Cnty. Dist. Attorney & Coastal Alabama Cmty. Coll. (Ala. 2022). “As originally enacted, the local-tax act expressly provided, in pertinent part: "All revenues arising from the taxes herein authorized to be levied shall be distributed as follows: (a) Fifty-five percent (55%) shall be distributed to the Baldwin County board of education to be…”
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