(a) Upon the adoption of a resolution imposing a sales and use tax, the county commission is authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one cent ($.01) per dollar privilege license tax paralleling the state sales and use tax, the privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas. (b) There are exempted, however, from this section and from the computation of the amount of the additional tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of state sales and use taxes. (Act 89-262, p. 376, § 3.)
Alabama Legal Code