§ 45-54-242.51 — Levy of Special County Privilege License Tax

Alabama § 45-54-242.51

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 54: Pickens County
• Art. 24: Taxation
• Part 3: Tax, Sales and Use
• Subpart 3: 1992 Tax

Text

(a) Upon referendum approval by the qualified electors of the county, the Pickens County Commission may levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax of one percent on all tangible personal property except that automobiles, farm machinery, and machinery used for manufacture shall be fully exempted. The levy shall parallel the state sales and use taxes and be determined by the application of the rates against gross sales or gross receipts, as the case may be.
(b)
There are exempted from this section and from the computation of additional tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales that are presently exempted under the state sales
and
use
tax
statutes
from
the
computation
of
state
sales
and
use
taxes.

Legislative History

(Act 92–405, p. 831, § 2.)