The Russell County Commission may levy in that part ofRussell County outside the corporate limits of the Cities of Hurtsboro andPhenix City, in addition to all other taxes now imposedby law, a special county sales and usetax paralleling state sales and use taxes now in effect. The taxes may be levied by resolution duly adopted by the countycommission in the manner and at the rates as hereinafter prescribed: (1) Upon every person,firm, or corporation engaged or continuing within that part of Russell County outside the policejurisdiction of the Cities of Hurtsboro and Phenix City in the business ofselling at retail any tangible personal property whatsoever, includingmerchandise and commodities of every kind and character (not including,however, bonds or other evidence of debt or stocks, nor sale or sales of material and supplies to any personfor use in fulfilling a contract for the painting, repair, or reconditioningof vessels, barges, ships, and other watercraft of over 50 tons burden), anamount equal to three percent of the gross proceeds of sales of the businessexcept that, in those areas of the county which are

vessels, barges, ships, and other watercraft of over 50 tons burden), anamount equal to three percent of the gross proceeds of sales of the businessexcept that, in those areas of the county which are situated outside of thecorporate limits of the Cities of Hurtsboro and Phenix City but within thepolice jurisdictions of those citiesthe tax shallbe levied in an amountequal to only one and one-half percent of the gross proceeds of sales ofthe business. Provided, however, thatany person engaging or continuing a businessas a retailer and wholesaler or jobber shall pay the tax requiredon the gross proceeds of retail sales of those businesses at the ratesspecified when his or her books are kept so as to show separately the grossproceeds of sales of each business, and when his or her books are not so kepthe or she shall pay the tax as retaileron the gross sales of the business.(2) Upon every person,firm, or corporation engaged or continuing within that part of Russell County outside the policejurisdiction, of the Cities of Hurtsboro and Phenix City in the business ofconducting or operating places of amusement or entertainment, billiard, andpool rooms, bowling alleys, amusement devices,

icejurisdiction, of the Cities of Hurtsboro and Phenix City in the business ofconducting or operating places of amusement or entertainment, billiard, andpool rooms, bowling alleys, amusement devices, theaters, opera houses, movingpicture shows, vaudevilles, amusement parks, athletic contests, includingwrestling matches, prize fights, boxing and wrestling exhibitions, football andbaseball games (including athletic contests conducted by or under theauspices of any educational institution, within those part of Russell County,or any athletic association thereof, or other association whether theinstitution or association be denominational, a state, county,or a municipal institution or association, or a state, a county, ora city school, or other institution, association, or school), skating rinks,race tracks, golf courses, or any other place, at which any exhibition,display, amusement, or entertainment is offered to the public or place orplaces where an admission fee is charged, including public bathing places,public dance halls of every kind and description, conducted or carried onwithin that part of Russell County, an amount equal to three percent of thegross receipts of any such

ng public bathing places,public dance halls of every kind and description, conducted or carried onwithin that part of Russell County, an amount equal to three percent of thegross receipts of any such business except that in those areas of the countywhich are situated outside of the corporate limits of the Cities of Hurtsboroand Phenix City but within the police jurisdiction of those cities the taxshall be levied in an amount equal to only one and one-half percent of the gross receipts of any such business.(3) Upon every person,firm, or corporation engaged or continuing within that part of Russell County outside the policejurisdictions of the Cities of Hurtsboro and Phenix City in the business ofselling at retail machines or machinery used in mining, quarrying, compounding, processing, and manufacturing of tangible personal propertyan amount one and one-halfpercent of the gross proceeds of the sale of the machines except that inthose areas of the county,which are situatedoutside of the corporate limits of the Citiesof Hurtsboro and Phenix City but within the police jurisdictions of thosecities those tax shall be levied in an amount equal to three-fourths of onepercent of the gross

corporate limits of the Citiesof Hurtsboro and Phenix City but within the police jurisdictions of thosecities those tax shall be levied in an amount equal to three-fourths of onepercent of the gross proceeds of sales of the business provided, that the termmachines, as herein used, shall include machinery which is used for mining,quarrying, compounding, processing, or manufacturing tangible personalproperty, and the parts of those machines, attachments, and replacements therefor, which are made or manufactured for use on or in theoperation of the machines and which are necessary to the operation of suchmachines and are customarily so used.(4)a. Upon every person, firm, or corporation engaged or continuingwithin that part of Russell County outside the police jurisdictions of theCities of Hurtsboro and Phenix City in the business of selling at retail any automotive vehicle or truck trailer, semitrailer, or manufactured home an amount equal to one and one-half percent of the gross proceeds ofthe sale of the automotive vehicle or truck trailer, semitrailer, ormanufactured home except that in those areas of the county, which are situatedoutside of the corporate limits of the Cities of

ds ofthe sale of the automotive vehicle or truck trailer, semitrailer, ormanufactured home except that in those areas of the county, which are situatedoutside of the corporate limits of the Cities of Hurtsboro and Phenix City but withinthe police jurisdictions of those citiesthe tax shall be levied in an amount equal tothree-fourths of one percent of the gross proceeds of sales of the business; provided, however, where a person subjectto the tax provided for in this subdivision withdraws from his or her stock intrade any automotive vehicle or truck trailer, semitrailer, or manufacturedhome for use by him, her, or by his or her employee or agent in the operationof the business, there shall be paid, in lieu of the tax levied herein, a fee offive dollars ($5) per year or part thereof during which the automotivevehicle, truck trailer, semitrailer, or manufactured home shall remain theproperty of the person. Each year or part thereof shall begin with the day or anniversary date, as the case may be,of the withdrawal, and shallrun for the 12 succeeding months, or part thereof, during which the automotive vehicle,truck trailer, semitrailer, or manufactured home shall remain the property

se may be,of the withdrawal, and shallrun for the 12 succeeding months, or part thereof, during which the automotive vehicle,truck trailer, semitrailer, or manufactured home shall remain the property of such person.b. Where any used automotive vehicle or truck trailer,semitrailer, or manufactured home is taken in trade, or in a series of trades,as a credit, or part paymenton the sale of a new or used vehicle,the tax leviedherein shall be paid on the net difference, that is, the price of thenew or used vehicle sold less a credit for the used vehicle taken in trade.(5)a. Upon every person, firm, or corporationengaged or continuing within that part of Russell County outside the policejurisdiction of the Cities of Hurtsboro and Phenix City in the business ofselling at retail any machine, machinery, or equipment which is used inplanting, cultivating, and harvesting farm products, or used in connectionwith the production of agricultural produce or products, livestock, or poultryon farms, and the parts of those machines,machinery, or equipment, attachments and replacements thereof which are made or manufactured for useon or in the operation of the machine, machinery, or equipment, and

and the parts of those machines,machinery, or equipment, attachments and replacements thereof which are made or manufactured for useon or in the operation of the machine, machinery, or equipment, and which arenecessary to and customarily used in the operation of the machine, machinery,or equipment, an amount equal to one and one-half percent of the gross proceeds of the sale thereof except that in those areas of the county which are situatedoutside of the corporate limits of the Cities of Hurtsboro and Phenix City butwithin the police jurisdiction of those cities the tax shall be levied in anamount equal to three-fourths of one percent of the gross proceeds of sales ofthe business. Provided, however, thefarm rates herein prescribed with respect to parts, attachments, andreplacements shall not apply to any automotive vehicle or trailer designedprimarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities.b. Where any used machine, machinery, or equipment which is used in planting,cultivating, and harvesting farm products, or used in connection with theproduction of agricultural produce or products, livestock, and

used machine, machinery, or equipment which is used in planting,cultivating, and harvesting farm products, or used in connection 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.(6) Upon every person, firm or corporation engaged or continuing withinthat part of Russell County outside the police jurisdiction of the Cities ofHurtsboro and Phenix City in the business of selling through coin-operateddispensing machines, food and food products for human consumption, notincluding beverages other than coffee, milk, milk products, and substitutestherefor, there is hereby levied a tax equal to three percent of the cost of the food, food products, and beveragessold through the machines except that in thoseareas of the county whichare situated outsideof the corporate limits of the Cities of Hurtsboro and Phenix City

of the food, food products, and beveragessold through the machines except that in thoseareas of the county whichare situated outsideof the corporate limits of the Cities of Hurtsboro and Phenix City butwithin the police jurisdiction of thosecities the tax shall be levied in an amountequal to only one and one-half percent of the costof the food, food products, and beverages sold through the machines, which costfor the purpose of this subdivision shall be the gross proceeds of sales of thebusiness. (Act 2000–787, p. 1847, § 1.)