In Class 2 municipalities, the Centre for the Living Arts, Inc., shall be exempt from all municipal ad valorem and sales and use tax. (Act 2004-507, p. 984, §1.)
Tax Exemption for the Centre for the Living Arts, Inc
Ala. Code § 11-44C-95, under Government of Class 2 Municipalities.
Ala. Code § 11-44C-95