Alabama Code § 45-44-247

Legislative Findings
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The Legislature finds that an immediate crisis exists in the delivery of ambulance service to the citizens of Macon County. Based on a unanimous resolution of the Macon County Commission, the Legislature, by this part, authorizes the Macon County Commission to levy a temporary one-half cent sales and use tax in the county with the proceeds earmarked only for ambulance service for the citizens of Macon County.

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