There are leviedand imposed in Pickens County,county privilege or licenseor excise taxes in addition to all taxes heretofore authorized and leviedtherein, the taxes to be determined by the application of rates specified, as follows: (1) Upon every person,firm, or corporation engaged or continuing within Pickens County in the business of selling at retail anytangible personal property whatsoever, includingmerchandise and commodities of every kind and character (not including,however, bonds or other evidence of debt or stocks), an amount equal to onepercent of the gross proceeds of sales of the business except where a differentamount is expressly provided in this subpart.Any person engaging or continuing in business as a retailer andwholesaler or jobber shall pay the tax required on the gross proceeds of retailsales of such businesses at the rates specified, when his or her books are keptso as to show separately the gross proceeds of sales of each business, and whenhis or her books are not so kept he or she shall pay the tax as retailer, onthe gross sales of the business.(2) Upon every person,firm, or corporation engaged or ds of sales of each business, and whenhis or her books are not so kept he or she shall pay the tax as retailer, onthe gross sales of the business.(2) Upon every person,firm, or corporation engaged or continuing within Pickens County in the business of conducting oroperating places of amusement or entertainment, billiard and pool rooms, bowlingalleys, amusement devices,musical 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 (includingathletic contests conducted by or under the auspices of any educationalinstitution, or any athletic association thereof, or other association whetherthe institution or association be denominational, a state, county, or a cityschool, or other institution, association, or school), skating rinks, racetracks, golf courses, or any other place at which any exhibition, display,amusement, or entertainment is offered to the public or place or places wherean admission fee is charged, including public bathing places, public dancehalls of every kind and description, conducted or carried on within tainment is offered to the public or place or places wherean admission fee is charged, including public bathing places, public dancehalls of every kind and description, conducted or carried on within PickensCounty, an amount equal to one percent of the gross receipts of any business.(3) Upon every person,firm, or corporation engaged or continuing within Pickens County in the business of selling at retail anyautomotive vehicle, truck trailer, semitrailer, or house trailer, an amountequal to one-third of one percent of the gross proceeds of the sale of the automotive vehicle, truck trailer,semitrailer, or house trailer. Provided,that where any used automotive vehicle or truck trailer, semitrailer, or housetrailer, is taken in trade, or in a series of trades, as a credit or partpayment of the sale of a new or used vehicle, the tax levied in this subpartshall be paid on the net difference, that is, the price of the new or usedvehicle sold less a credit for the used vehicle taken in trade.(Act 82–359, p. 512, § 1.)
Alabama Legal Code