(a) The county commission is hereby authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one-third cent 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.
(b) There are exempted, however, from this section and from the computation of the amount of the additional tax imposed in this section, 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 the state sales and use tax.
Structure Code of Alabama
Section 45-43-246.30 - Applicability.
Section 45-43-246.31 - Definitions.
Section 45-43-246.32 - Authorization of Privilege License Tax.
Section 45-43-246.33 - Payment and Reporting.
Section 45-43-246.34 - Addition of Tax to Sales Price or Admission Fee.
Section 45-43-246.35 - Collection and Enforcement.