(a) The governing body may levy and impose in the county,in addition to all other taxes of every kind now imposed by law, and collect asherein provided, a privilege or license tax against the person on account ofthe business activities and in the amount to be determined by the applicationof rates against gross sales, or gross receipts,as the case may be, as follows: (1)a. Upon every person, firm, or corporation(including the State of Alabama, the University of Alabama, Auburn University,and all other institutions of higher learning in the state, whether suchinstitutions be denominational, state, county,or municipal institutions, and any association or other agency orinstrumentality of such institutions) engaged, or continuing within the countyin the business of selling at retail any tangible personal property whatsoever,including merchandise and commodities of every kind and character (notincluding, however, bonds or other evidences of debts or stocks, nor sales ofmaterial and supplies to any person for use in fulfilling a contract for thepainting, repair, or reconditioning of ter (notincluding, however, bonds or other evidences of debts or stocks, nor sales ofmaterial and supplies to any person for use in fulfilling a contract for thepainting, repair, or reconditioning of vessels, barges, ships, and otherwatercraft, and commercial fishing vessels of over five tons displacement asregistered with the United States Coast Guard and licensed by the StateDepartment of Conservation and Natural Resources), an amount of up to onepercent of the gross proceeds of sales of the business. Provided, however, that any person engaging or continuing in business as a retailerand wholesaler or jobber shall pay the tax required onthe gross proceeds of retail sales of the business at the ratesspecified, when his or her books are kept so as to show separately the gross proceeds ofsales of each business, and when his or her books are not so kept he or sheshall pay the tax as retailer on the gross sales of the business.b. Where anyused part including tires of an automotive vehicle or a truck trailer,semitrailer, or house trailer is taken in trade, or in a series of trades, as acredit or part payment on the sale of a new or rebuilt part or tire, the taxlevied herein shall be le or a truck trailer,semitrailer, or house trailer is taken in trade, or in a series of trades, as acredit or part payment on the sale of a new or rebuilt part or tire, the taxlevied herein shall be paid on the net difference, that is, the price of thenew or used part or tire sold less the credit for the used part or tire takenin trade, provided, however, this provision shall not be construed to includebatteries.(2) Upon every person, firm, or corporation engaged, orcontinuing within the county, in the business of conducting or operatingplaces 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 within the county, or any athletic association thereof, or otherassociation whether the institution or association be a denominational, a state, or county, or a municipal institution or association or a state, county,or city school,or other ation thereof, or otherassociation whether the institution or association be a denominational, a state, or county, or a municipal institution or association or a state, county,or city school,or other institution, association, or school), skating rinks, race tracks, golfcourses, or any other place at which any exhibition, display, amusement, orentertainment is offered to the public or place or places where an admissionfee is charged, including public bathing places, public dance halls of everykind and description within the county, an amount of up to one percent of thegross receipts of any such business. Provided, however, notwithstanding anylanguage to the contrary in the prior portion of this subdivision, the taxprovisions so specified shall not apply to any athletic event conducted by apublic or nonpublic primary or secondary school or any athletic event conductedby or under the auspices of theAlabama High School Athletic Association. Thetax amount which would have been collected pursuant to this subdivision shallcontinue to be collected by the public or nonpublic primary or secondaryschool, but shall be retained by the school which collected it and shall beused by the school pursuant to this subdivision shallcontinue to be collected by the public or nonpublic primary or secondaryschool, but shall be retained by the school which collected it and shall beused by the school for school purposes.(3) Where any used automotive vehicle or truck trailer,semitrailer, or house trailer is taken in trade or in a series of trades, as acredit or part payment on the sale of a new or used vehicle, the tax leviedherein shall be paid on the net difference, that is, the price of the new orused vehicle sold less the credit for the used vehicle taken in trade.(4) Upon every person,firm, or corporation engaged or continuing within the county in the business of selling throughcoin-operated dispensing machines food and food products for human consumption,including beverages other than coffee, milk, milk products, and substitutestherefor, there is levied a tax of up to one percentof the cost of the food, food products, and beverages sold through the machines,which cost for the purpose of this subdivision shall be the gross proceeds ofsales of the business.(5) Where any used machine, machinery, or equipment whichis used in planting, cultivating, and harvesting farm products, or ose of this subdivision shall be the gross proceeds ofsales of the business.(5) Where any used machine, machinery, or equipment whichis used in planting, cultivating, and harvesting farm products, or used inconnection with theproduction of agricultural produce or products, livestock, and poultry on farmsis taken in trade or in a series of trades as a credit or part payment on asale of a new or used machine, machinery, or equipment, the tax levied hereinshall be paid on the net difference, that is, the price of the new or usedmachine, machinery, or equipment sold, less the credit for the used machine,machinery, or equipment taken in trade.(b) There are exempted, however, from this section and from the computation of the amount of the tax authorized to be imposed in this section, thegross receipts of any business and the gross proceeds of all sales which arepresently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.(c) Any provision of this section to the contrary notwithstanding, theamount of the additional levy shall not exceed one percent.(Act 2015–74, p. 269, § 3.)
Alabama Legal Code