Ala. Code § 11-44C-96
Current with legislation from 2024 effective through May 17, 2024.
In Class 2 municipalities, BayFest, Incorporated, is exempt from the payment of all municipal sales and use taxes and gross receipts taxes. This exemption from all municipal sales and use taxes and gross receipts taxes shall be retroactive to October 1, 1999.
Ala. Code § 11-44C-96 (1975)