(a) The county commission is hereby granted the authority, if they so desire or deem necessary, to levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one cent ($.01) privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas.
(b) There are exempted, however, from the provisions of this part and from the computation of the amount of the additional tax imposed in this part, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.
Structure Code of Alabama
Section 45-14-243 - Applicability.
Section 45-14-243.01 - Definitions.
Section 45-14-243.02 - Levy of Tax; Exemptions.
Section 45-14-243.03 - Monthly Report.
Section 45-14-243.04 - Addition of Tax to Sales Price or Admission Fee.
Section 45-14-243.05 - Collection of Tax; Enforcement.
Section 45-14-243.06 - Applicability of Parallel State Provisions.
Section 45-14-243.07 - Charge for Collection; Disposition of Funds.