Section 11-51-206 Levy of tax outside corporate limits. - Alabama Statutes

Section 11-51-206

Levy of tax outside corporate limits.

The council or other governing body shall have the authority to levy and assess by ordinance within the police jurisdiction of any said city or town all taxes authorized by this article; provided, that said levy and assessment shall not exceed one-half the amount levied and assessed for like businesses, sales or uses conducted within the corporate limits, fees and penalties excluded.

(Acts 1969, No. 917, p. 1653, §7.)