Tuscaloosa Co., sales and use taxes, collection clarified, retroactive to Mar. 1, 2020, Act No. 56, 1953 Regular Session, as amended by Act No. 94-554, 1994 Regular Session, Act No. 96-554, 1996 Regular Session, and Act No. 2015-202, 2015 Regular Session, am'd.
Description
Relating to Tuscaloosa County; to amend Sections 3, 3A, 4, and 4A of Act No. 56, 1953 Regular Session, as added or amended by Act No. 94-554, 1994 Regular Session (Acts 1994, p. 1010), Act No. 96-554, 1996 Regular Session (Acts 1996, p. 814), and as amended by Act No. 2015-202, 2015 Regular Session (Acts 2015, p. 596), which Act No. 56, 1953 Regular Session (Acts 1953, p. 76), levies and authorizes the collection by the county of certain sales and use taxes in the county; to clarify the effect of the amendments previously made to Act No. 56, 1953 Regular Session, by Act 2015-202; to clarify and provide further for the levy and authorization of county sales and use taxes with respect to the selling, storing, using, or otherwise consuming of machines used in mining, quarrying, compounding, processing, and manufacturing of coal; and to provide for retroactive effect to March 1, 2020.