(a) Subject to the time limitations set forth hereafter, the County Commission of Elmore County may levy, in addition to all other taxes, a one cent sales and use tax. It is intended for this sales and use tax to apply to the same privileges, licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes.
(b) All sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
(c) Notwithstanding the foregoing, the privilege license tax authorized by this subpart shall be one tenth of one percent on the gross sales at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing, or manufacturing tangible personal property or used in connection therewith, machinery or equipment used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms.
Structure Code of Alabama
Section 45-26-244.30 - Applicability.
Section 45-26-244.31 - Definitions.
Section 45-26-244.32 - Levy of Tax.
Section 45-26-244.33 - Payment of Tax.
Section 45-26-244.34 - Addition of Tax to Sales Price or Admission Fee.
Section 45-26-244.35 - Collections and Enforcement.
Section 45-26-244.36 - Application of State Statutes.
Section 45-26-244.37 - Charge for Collection.
Section 45-26-244.38 - Authorization to Levy Tax; Referendum; Renewal and Termination.