AL HB484

Amends Act 2019-337 to extend the deadline for Macon County Commission to levy an additional sales and use tax for ambulance service from November 30, 2020 to January 30, 2022.

Authorizes the Macon County Commission, upon majority vote, to levy a sales and use tax up to one-half of one percent on sales, use, storage, consumption, or gross receipts in the county.

Exempts from the tax any business gross receipts and sales or use of products or services that are exempt under state sales and use tax statutes.

Prohibits the tax from being levied at a rate proportionately higher than the proportional rate for various types of sales and uses under state sales and use tax.

Becomes effective immediately upon passage and approval by the Governor.