SB474 Alabama 2010 Session

This bill would authorize the levy of sales and use tax by the governing body of a municipality at different rates in different areas within the corporate limits of the municipality, in the settlement of a dispute regarding boundaries or territory or both, with a municipality with overlapping police jurisdiction; would authorize the sharing of sales and use tax revenues collected within any designated area within its corporate limits; and would permit certain municipalities with overlapping police jurisdictions in the settlement of a dispute over boundary lines and territory to enter into a contract for the sharing of sales and use tax revenues levied within the designated area

Relating to municipal taxation; to amend Section 11-51-200, Code of Alabama 1975, relating to sales tax, and Section 11-51-202, Code of Alabama 1975, relating to excise or use tax; to authorize the levy of sales and use tax by the governing body of the municipality, in the settlement of a dispute with a municipality with overlapping police jurisdiction, with regard to boundaries or territory, at different rates in different areas within the corporate limits of the municipality and to provide for the sharing of sales and use tax revenues collected within any designated area within its corporate limits; and to amend Sections 11-102-1, 11-102-2, and 11-102-5, Code of Alabama 1975, to permit certain municipalities with overlapping police jurisdictions in the settlement of a dispute over boundary lines and territory to enter into a contract for the sharing of sales and use tax revenues levied within the designated area.