Statutes > Alabama Statutes > Title 11 — COUNTIES AND MUNICIPAL CORPORATIONS. > Title 2 — PROVISIONS APPLICABLE TO MUNICIPAL CORPORATIONS ONLY. > Section 11-44C-96 Tax exemption for BayFest, Inc.

Section 11-44C-96 Tax exemption for BayFest, Inc.

Section 11-44C-96

Tax exemption for BayFest, Inc.

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.

(Act 2006-389, p. 990, §1.)