(a) Upon referendum approval by the qualified electors of the county, thePickens County Commission may levy and impose in addition to all other taxes,including municipal gross receipts license taxes now imposed by law, a specialcounty privilege license tax of one percent on all tangible personal propertyexcept that automobiles, farm machinery, and machinery used for manufactureshall be fully exempted. The levyshall parallel the state sales and use taxes and be determined by theapplication of the rates against gross sales or gross receipts, as the case maybe.(b) There are exempted from this section and from the computation ofadditional tax imposed in this section, the gross receipts of any business andthe gross proceeds of all sales that are presently exempted under the statesales and use tax statutesfrom the computation of state sales and use taxes.(Act 92–405, p. 831, § 2.)
Alabama Legal Code