In Class 2 municipalities, BayFest, Incorporated, is exempt from the payment of all municipal sales and use taxes and gross receipts taxes. This exemption from all municipal sales and use taxes and gross receipts taxes shall be retroactive to October 1, 1999. (Act 2006-389, p. 990, §1.)
Tax Exemption for Bayfest, Inc
Ala. Code § 11-44C-96, under Government of Class 2 Municipalities.
Ala. Code § 11-44C-96