(a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each 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 motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined by the county commission. Provided, however, when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the tax determined by the county commission shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.
(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 45-43-246.60 - Applicability.
Section 45-43-246.61 - Definitions.
Section 45-43-246.62 - Levy of Tax; Exemption.
Section 45-43-246.63 - Payment and Reporting.
Section 45-43-246.64 - Addition of Tax to Sales Price or Admission Fee.
Section 45-43-246.65 - Collection and Enforcement.
Section 45-43-246.66 - Applicability of State Provisions.