(a) Subject to subsection (d), the county commission is authorized, by resolution duly adopted, to levy, in addition to all other taxes now imposed or authorized by law, and to collect as herein provided, a privilege or license tax, herein called a sales tax, against each person making retail sales of tangible personal property or amusements in the county at a rate not to exceed one percent of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein called a use tax, on the storage, use, or other consumption of tangible personal property in the county purchased at retail at a rate not to exceed one percent of the sales price of such property.

Terms Used In Alabama Code 45-37-249.03

  • county: Jefferson County, Alabama. See Alabama Code 45-37-249.02
  • COUNTY COMMISSION: The Jefferson County Commission. See Alabama Code 45-37-249.02
  • EXISTING SCHOOL WARRANTS: Collectively, the following limited obligation warrants issued by the county for the benefit of public schools in the county: a. See Alabama Code 45-37-249.02
  • person: includes a corporation as well as a natural person. See Alabama Code 1-1-1
  • personal property: includes money, goods, chattels, things in action and evidence of debt, deeds and conveyances. See Alabama Code 1-1-1
  • property: includes both real and personal property. See Alabama Code 1-1-1
  • 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
  • STATE SALES TAX: The tax or taxes imposed by the state sales tax statutes. See Alabama Code 45-37-249.02
  • STATE SALES TAX STATUTES: Division 1 of Article 1 of Chapter 23 of Title 40, as heretofore or hereafter amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in the state sales tax statutes and all other statutes of the state which expressly apply to or purport to affect the administration of the state sales tax statutes, and the incidence and collection of the taxes imposed therein. See Alabama Code 45-37-249.02
  • STATE USE TAX: The tax or taxes imposed by the state use tax statutes. See Alabama Code 45-37-249.02
  • STATE USE TAX STATUTES: Article 2 of Chapter 23 of Title 40, as heretofore or hereafter amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in the state use tax statutes and all other statutes of the state which expressly apply to or purport to affect the administration of the state use tax statutes, and the incidence and collection of the taxes imposed therein. See Alabama Code 45-37-249.02

(b) Any sales tax or use tax levied by the county commission pursuant to this section shall apply to and be levied upon every person or other entity required to pay, or upon whom shall have been levied, the state sales tax or state use tax.

(c) Notwithstanding the foregoing, the taxes authorized to be levied pursuant to this part shall not apply to the sale or use of property or services which are exempt under the state sales tax statutes or the state use tax statutes and corresponding regulations promulgated thereunder.

(d) Upon initial levy by the county of the taxes authorized by this part, the county commission shall simultaneously cancel the county’s existing sales and use taxes currently being levied by the county under Ordinance 1769 of the county commission, as amended, that are pledged to the existing school warrants, provided that the county has previously or will simultaneously retire or defease the existing school warrants. The sales and use taxes authorized by this part and the sales and use taxes authorized to be levied by the county pursuant to Ordinance 1769 of the county commission shall not both apply to any taxable sale or storage, use, or consumption so as to result in a cumulative tax rate from both such taxes that is greater than one percent.

(e) In the event of the repeal of either or both of the state sales tax statutes or state use tax statutes, the county is authorized to continue to levy, administer, collect, and enforce the sales and use taxes authorized by this part.

(Act 2015-226, §4.)