(a) The county commission is authorized to levy and impose as provided for in this part, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall be one percent.
(b) There are exempted, however, from the provisions of this subsection and from the computation of the amount of the additional tax imposed in this subsection, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of tax.
Structure Code of Alabama
Section 45-21-242 - Short Title.
Section 45-21-242.01 - Authorization.
Section 45-21-242.02 - Addition of Tax to Purchase Price.
Section 45-21-242.03 - Violations.
Section 45-21-242.04 - Collection and Enforcement; Tobacco Stamps; Monthly Report.
Section 45-21-242.05 - Rules and Regulations.
Section 45-21-242.06 - Manner and Time of Payment.
Section 45-21-242.07 - Disposition of Funds.
Section 45-21-242.08 - Eligible Fire Departments and Rescue Squads - Defined.
Section 45-21-242.09 - Eligible Fire Departments and Rescue Squads - Use of Funds.
Section 45-21-242.10 - Eligible Fire Departments and Rescue Squads - Dissolution or Abandonment.
Section 45-21-242.11 - Eligible Fire Departments and Rescue Squads - Personnel; Liability.
Section 45-21-242.12 - Paralleling Privilege License Tax.
Section 45-21-242.13 - Definitions.
Section 45-21-242.14 - Payment of Taxes Herein Levied; Reports by Taxpayers.
Section 45-21-242.15 - Addition of Tax to Sales Price or Admission Fee.
Section 45-21-242.16 - Enforcement of Liens for License Taxes Due.
Section 45-21-242.17 - Applicability of State Statutes.
Section 45-21-242.18 - Charge for Collection; Disposition of Funds.