The Legislature has passed and the Governor has signed Act No. 2000-576 which exempts all religious organizations conducting fund raising activities from the payment of county and municipal gross receipts taxes on their gross receipts from fund raising activities. The term "religious organization" is defined in Section 2 of the Act.

Please note that this legislation applies only in Mobile County and does not grant an exemption from state sales and use taxes.

Act No. 2000-576 becomes effective August 1, 2000.