(a) The County Commission of Cullman County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one-cent privilege license tax against gross sales or gross receipts. Notwithstanding the fore-going, the additional privilege license tax imposed by this subpart shall not apply to any person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any automotive vehicle, truck, truck trailer, semitrailer, house trailer, or farm machinery.
(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 subpart.
Structure Code of Alabama
Section 45-22-243.30 - Applicability.
Section 45-22-243.31 - Definitions.
Section 45-22-243.32 - Levy of Tax.
Section 45-22-243.33 - Collection of Tax; Monthly Report.
Section 45-22-243.34 - Addition of Tax to Sales Price or Admission Fee.
Section 45-22-243.35 - Collection and Enforcement.
Section 45-22-243.36 - Application of State Statutes.