(a) In Limestone County there is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, special county privilege or license taxes and excise taxes paralleling, with like provisions in the county, such state taxes as are levied by the State of Alabama by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of the state levy, as follows:
(1) A privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against the gross sales, or gross receipts, as the case may be, as follows:
a. Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores, but including the University of Alabama, Alabama Polytechnic Institute and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, and any association or other agency or instrumentality of such institutions) engaged, or continuing within Limestone County in business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, (not including, however, bonds or other evidences of debts or stocks), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Provided, however, that any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such business at the rates specified, when his or her books are kept as to show separately the gross proceeds of sales of each business, and when his or her books are not so kept he or she shall pay the tax as a retailer, on the gross sales of the business.
b. Upon every person, firm, or corporation engaged, or continuing within Limestone County, in the business of conducting or operating, places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games, (including athletic contests conducted by or under the auspices of any educational institution within the county, or any athletic association thereof, or other association whether such institution or association be a denominational, a state, a county, or a municipal institution or association or a state, county, or city school or other institution, association, or school), skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description within Limestone County, an amount equal to one percent of the gross receipts of any such business.
c. Upon every person, firm, or corporation engaged or continuing within Limestone County in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and the parts of such machines, attachments, and replacements therefor which are made or manufactured for use on or in operation of such machines, and which are necessary to the operation of such machines and are customarily so used, an amount equal to one-half of one percent of the gross proceeds of such machines, attachments, parts, and replacements therefor.
d.1. Upon every person, firm, or corporation engaged or continuing within Limestone County in the business of selling at retail any automotive vehicle or truck trailer and semi-trailer, an amount equal to one-half of one percent of the gross proceeds of the sale of such automotive vehicle, truck trailer, and semi-trailer.
2. Where any used automotive vehicle or truck trailer or semitrailer 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 tax levied herein 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.
(2)a. An excise tax on the storage, use, or other consumption in Limestone County of tangible personal property purchased at retail on or after December 1, 1959, for storage, use, or other consumption in the county at the rate of one percent of the sales price of such property, regardless of whether the retailer is or is not engaged in the business in the county, except as provided below in paragraphs b. and c.
b. An excise tax on the storage, use, or other consumption in Limestone County of any machine used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, including the parts of such machine, attachments, and replacements therefor which are made or manufactured for use on or in the operation of such machine, purchased at retail on or after December 1, 1959, for storage, use, or other consumption in Limestone County, at the rate of one-half of one percent of the sales price of such machine or the parts, attachments, or replacements therefor.
c. An excise tax on the storage, use, or other consumption in Limestone County of any automotive vehicle, truck trailer, or semi-trailer purchased at retail on or after December 1, 1959, for storage, use, or other consumption in Limestone County at the rate of one-half of one percent of the sales price of such automotive vehicle, truck trailer, or semi-trailer. Where any used automotive vehicle or truck trailer or semitrailer 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 tax levied herein 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) Every person storing, using, or otherwise consuming in Limestone County tangible personal property purchased at retail after December 1, 1959, shall be liable for the tax, and the liability shall not be extinguished until the tax has been paid as provided for by this part; provided, however, that a receipt from a retailer maintaining a place of business in Limestone County showing the payment of such tax shall be sufficient to relieve the purchaser from further liability for a tax to which such receipt may refer.