Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one percent of gross sales and use on categories defined by the Alabama Department of Revenue as general, amusement, and vending. Additional sales and use tax on categories defined by the Alabama Department of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions of this part. The gross receipts for sales and use 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.
‹ Prev All Alabama sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.