(a) The County Commission of Coosa County may levy, in addition to all other taxes, a one cent sales and use tax parallel to the state sales and use tax.
(b) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part.
Structure Code of Alabama
Section 45-19-243 - Applicability.
Section 45-19-243.01 - State Sales and Use Tax Defined.
Section 45-19-243.02 - Levy of Tax; Exemptions.
Section 45-19-243.03 - Monthly Report.
Section 45-19-243.04 - Addition of Tax to Sales Price or Admission Fee.
Section 45-19-243.05 - Collection of Tax; Enforcement.
Section 45-19-243.06 - Applicability of Parallel State Provisions.
Section 45-19-243.07 - Charge for Collection; Disposition of Funds.