Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one percent of gross sales and use on categories defined by the Alabama Department of Revenue as general, amusement, and vending. Additional sales and use tax on categories defined by the Alabama Department of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions of this part.
The gross receipts for sales and use 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 part.
Structure Code of Alabama
Section 45-5-246 - Short Title.
Section 45-5-246.01 - Definitions.
Section 45-5-246.02 - Privilege License Tax on General, Amusement, and Vending Categories.
Section 45-5-246.03 - Collection of Tax.
Section 45-5-246.04 - Addition of Tax to Sales or Use Price; Absorption or Refund of Tax Prohibited.
Section 45-5-246.05 - Taxes Constitute Debt.
Section 45-5-246.06 - Applicability of Other Sales and Use Tax Provisions.