(a) The Macon County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one-half of one percent on sales, use, storage, consumption, or gross receipts in the county. The tax authorized by this part may only be levied until January 30, 2022.
Terms Used In Alabama Code 45-44-247.02
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 and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part.(c) Any tax levied under this part may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax.
