Current through 2024 Act No. 225.
Section 6-1-710 - DefinitionsAs used in the article:
(1) "Local governing body" means the governing body of a county or municipality.(2) "Local hospitality tax" is a tax on the sales of prepared meals and beverages sold in establishments or sales of prepared meals and beverages sold in establishments licensed for on-premises consumption of alcoholic beverages, beer, or wine.(3) "Positive majority" means a vote for adoption by the majority of the members of the entire governing body, whether present or not. However, if there is a vacancy in the membership of the governing body, a positive majority vote of the entire governing body as constituted on the date of the final vote on the imposition is required.1997 Act No. 138, Section 9.