The Russell County Commission may levy in that part of Russell County outside the corporate limits of the Cities of Hurtsboro and Phenix City, in addition to all other taxes now imposed by law, a special county sales and use tax paralleling state sales and use taxes now in effect. The taxes may be levied by resolution duly adopted by the county commission in the manner and at the rates as hereinafter prescribed:
(1) Upon every person, firm, or corporation engaged or continuing within that part of Russell County outside the police jurisdiction of the Cities of Hurtsboro and Phenix City in the 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 evidence of debt or stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over 50 tons burden), an amount equal to three percent of the gross proceeds of sales of the business except that, in those areas of the county which are situated outside of the corporate limits of the Cities of Hurtsboro and Phenix City but within the police jurisdictions of those cities the tax shall be levied in an amount equal to only one and one-half percent of the gross proceeds of sales of the business. Provided, however, that any person engaging or continuing a business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of those businesses at the rates specified when his or her books are kept so 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 retailer on the gross sales of the business.
(2)
Upon every person, firm, or corporation engaged or continuing within that part of Russell County outside the police jurisdiction, of the Cities of Hurtsboro and Phenix City in the business of conducting or operating places of amusement or entertainment, billiard, and pool rooms, bowling alleys, amusement 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 those part of Russell County, or any athletic association thereof, or other association whether the institution or association be denominational, a state, county, or a municipal institution or association, or a state, a county, or a 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, conducted or carried on within that part of Russell County, an amount equal to three percent of the gross receipts of any such business except that in those areas of the county which are situated outside of the corporate limits of the Cities of Hurtsboro and Phenix City but within the police jurisdiction of those cities the tax shall be levied in an amount equal to only one and one-half percent of the gross receipts of any such business.
(3) Upon every person, firm, or corporation engaged or continuing within that part of Russell County outside the police jurisdictions of the Cities of Hurtsboro and Phenix City in the business of selling at retail machines or machinery used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property an amount one and one-half percent of the gross proceeds of the sale of the machines except that in those areas of the county, which are situated outside of the corporate limits of the Cities of Hurtsboro and Phenix City but within the police jurisdictions of those cities those tax shall be levied in an amount equal to three-fourths of one percent of the gross proceeds of sales of the business provided, that the term machines, as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of those machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of the machines and which are necessary to the operation of such machines and are customarily so used.
(4)a. Upon every person, firm, or corporation engaged or continuing within that part of Russell County outside the police jurisdictions of the Cities of Hurtsboro and Phenix City in the business of selling at retail any automotive vehicle or truck trailer, semitrailer, or manufactured home an amount equal to one and one-half percent of the gross proceeds of the sale of the automotive vehicle or truck trailer, semitrailer, or manufactured home except that in those areas of the county, which are situated outside of the corporate limits of the Cities of Hurtsboro and Phenix City but within the police jurisdictions of those cities the tax shall be levied in an amount equal to three-fourths of one percent of the gross proceeds of sales of the business; provided, however, where a person subject to the tax provided for in this subdivision withdraws from his or her stock in trade any automotive vehicle or truck trailer, semitrailer, or manufactured home for use by him, her, or by his or her employee or agent in the operation of the business, there shall be paid, in lieu of the tax levied herein, a fee of five dollars ($5) per year or part thereof during which the automotive vehicle, truck trailer, semitrailer, or manufactured home shall remain the property of the person. Each year or part thereof shall begin with the day or anniversary date, as the case may be, of the withdrawal, and shall run for the 12 succeeding months, or part thereof, during which the automotive vehicle, truck trailer, semitrailer, or manufactured home shall remain the property of such person.
b. Where any used automotive vehicle or truck trailer, semitrailer, or manufactured home 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 a credit for the used vehicle taken in trade.
(5)a. Upon every person, firm, or corporation engaged or continuing within that part of Russell County outside the police jurisdiction of the Cities of Hurtsboro and Phenix City in the business of selling at retail any machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of those machines, machinery, or equipment, attachments and replacements thereof which are made or manufactured for use on or in the operation of the machine, machinery, or equipment, and which are necessary to and customarily used in the operation of the machine, machinery, or equipment, an amount equal to one and one-half percent of the gross proceeds of the sale thereof except that in those areas of the county which are situated outside of the corporate limits of the Cities of Hurtsboro and Phenix City but within the police jurisdiction of those cities the tax shall be levied in an amount equal to three-fourths of one percent of the gross proceeds of sales of the business. Provided, however, the farm rates herein prescribed with respect to parts, attachments, and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities.
b.
Where any used machine, machinery, or equipment which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery, or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery, or equipment sold less the credit for the used machine, machinery, or equipment taken in trade.
(6) Upon every person, firm or corporation engaged or continuing within that part of Russell County outside the police jurisdiction of the Cities of Hurtsboro and Phenix City in the business of selling through coin-operated dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products, and substitutes therefor, there is hereby levied a tax equal to three percent of the cost of the food, food products, and beverages sold through the machines except that in those areas of the county which are situated outside of the corporate limits of the Cities of Hurtsboro and Phenix City but within the police jurisdiction of those cities the tax shall be levied in an amount equal to only one and one-half percent of the cost of the food, food products, and beverages sold through the machines, which cost for the purpose of this subdivision shall be the gross proceeds of sales of the business.