31Levying a Recorded Roll Call Vote.The Russell County Commission may levy after arecorded roll call vote, in addition to all privilege licensetaxes of everykind now or hereinafter imposed by law, which shall be collectedas herein provided, a privilege or license tax on each person engaging orcontinuing within the county in the business of leasing or renting tangiblepersonal property, and the tax shall be in the amounts to be determined by theapplication of the rates against gross proceeds as follows: At a rate up to three percent set by a resolution,after a recorded roll call vote, of the county commission of the gross proceedsderived by the lessor or renter from the lease or rental of tangible personalproperty, provided the privilege or license tax on each person engaging orcontinuing within this county in the business of leasing or renting anyautomotive vehicle or truck trailer, semitrailer, or manufactured home shall beat the rate up to one and one-half percent of the gross proceeds derived by thelessor from the lease or rental of the automotive vehicleor truck trailer,semitrailer, or manufactured home; provided further, that the tax levied hereby shall not of the gross proceeds derived by thelessor from the lease or rental of the automotive vehicleor truck trailer,semitrailer, or manufactured home; provided further, that the tax levied hereby shall not apply toany leasing or rental, as lessor, by the state, or any municipality or countyin the state or United States of America or any agency or unit thereof. (Act 2000–789, p. 1857, § 2.)
Alabama Legal Code