(a) An excise tax is imposed on the storage, use, or otherconsumption in Pickens County of tangible personal property purchased at retailon or after September 1, 1965, for storage,use, or other consumption in the county at the rate of one-half of one percent of thesales price of the property, except as otherwise provided as follows:(b) An excise tax is imposed on the storage, use, or otherconsumption in Pickens County of any automotive vehicle, truck trailer,semitrailer, or house trailer, purchased at retail on or after September 1,1965, for storage, use, or other consumption in Pickens County, at the rate ofone-sixth of one percent of the sales price of the automotive vehicle, truck trailer,semitrailer, or house trailer.(c) Every person storing, using, or otherwise consuming inPickens County any tangible personalproperty purchased at retail shall be liable for the tax imposed bysubsection (a) or (b), and the liability shall not be extinguished until thetax has been paid; provided, however,that a receipt from a retailer maintaining a place of business in the countyshowing the payment of the tax shall be sufficient to relieve the xtinguished until thetax has been paid; provided, however,that a receipt from a retailer maintaining a place of business in the countyshowing the payment of the tax shall be sufficient to relieve the purchaserfrom further liability for a tax to which the receipt may refer.
Alabama Legal Code