The County Commission of Monroe County may levy, in addition to all other taxes now levied by the county, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be levied at the rate of one-half percent of the gross proceeds of sales, or gross receipts, as the case may be, of any business conducted within the county. 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 pursuant to this subpart. (Act 2000-340, p. 536, § 3.)
Alabama Legal Code