(a) The Pickens County Commission may levy and impose in addition to allother taxes, including municipal gross receipts license taxes now imposed bylaw, a special county privilege license tax of one percent on all tangiblepersonal property except that automobiles, farm machinery, and machinery usedfor manufacture shall be fully exempted. Thelevy shall parallel the state sales and use taxes and be determined by theapplication of the rates against gross sales or gross receipts.(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 94–86, p. 90, § 3.)
Alabama Legal Code