(a) The County Commission of Chilton County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount authorized to be levied pursuant to this part shall not be levied against the sale of automobiles, farm machinery, boats, and machinery used for manufacturing, which are exempt from the provisions of this part.
Terms Used In Alabama Code 45-11-247.01
state: when applied to the different parts of the United States, includes the District of Columbia and the several territories of the United States. See Alabama Code 1-1-1
(b) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part.
