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Home » US Law » 2022 Code of Alabama » Title 45 - Local Laws. » Chapter 51 - Montgomery County. » Article 24 - Taxation. » Part 4 - Tax, Rental. » Section 45-51-243.11 – Effective Date of Levy; Terms of Resolution.

Section 45-51-243.11

Effective date of levy; terms of resolution.

If the governing body of the county elects to levy and impose the rental tax, it shall specify in the resolution levying and imposing the rental tax the first day of the second calendar month next following the month during which the tax levy is made as the effective date of the levy. The resolution may provide such other terms or provisions relating to the levy, collection, administration, and enforcement of the rental tax as are not contrary to or inconsistent with this part.

(Act 2019-91, § 13; Act 2019-218, § 13.)