The special county privilege license tax of onepercent, if levied by the Pickens County Commission, shall be in substitutionof the special county privilege license tax of one percent authorized by Subpart 3 and shall not have the effect of increasing, decreasing,or otherwise altering the rate of the tax levied and imposed by the PickensCounty Commission on the date of introduction of the bill proposing thissubpart, House Bill 57, 1994 Regular Session, in the Legislature of Alabama. It is the stated intent of the Legislature that the termsof this subpartshall apply both retrospectively and prospectively. In this retrospective application, the terms of this subpartshall apply to the levy and collection of all taxeslevied and collected pursuant to Subpart 3 as fullyas if this subpart had been enactedinstead of Subpart3. In its prospective application, the termsof this subpartshall apply to the levy and collection of the tax imposedfrom and after February 14, 1994.(Act 94–86, p. 90, § 2.)
Alabama Legal Code