Jackson County
Act No. 97-220
Relating to Jackson County; amending Act 79-349, H. 761, 1979 Regular Session, as amended, relating to the severance tax on coal, to provide further for the tax.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 1 of Act 79-349, H. 761, 1979 Regular Session, as amended, relating to the severance tax on coal in Jackson County, is further amended to read as follows:
- "Section 1. There is levied from each producer of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate of the tax shall be $.20 per ton of coal severed."
Section 2. This act shall become effective immediately upon
its passage and approval by the Governor, or its otherwise becoming a law.
Local Severance Taxes