§ 6-1-710

As 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. HISTORY: 1997 Act No. 138, Section 9.