The County Commission of Perry County, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, may levy a one cent sales and use tax in the county. The sales of any business which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart. (Act 99-671, 2nd Sp. Sess., p. 171, § 3; Act 2000-486, p. 921, § 1.)
Alabama Legal Code