(a) The County Commission of Marengo County may 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.
(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 45-46-242.20 - Definitions.
Section 45-46-242.21 - Levy of Tax; Exemptions.
Section 45-46-242.22 - Payment of Tax.
Section 45-46-242.23 - Addition of Tax to Sales Price or Admission Fee.
Section 45-46-242.24 - Collections and Enforcement.
Section 45-46-242.25 - Application of State Statutes.
Section 45-46-242.26 - Charge for Collection; Disposition of Funds.