2018 Code of Alabama
Title 45 - LOCAL LAWS.
Chapter 22 - CULLMAN COUNTY.
Article 24 - Taxation.
Part 4 - Tax, Sales and Use.
Division 2 - One-Cent Tax.
Section 45-22-243.32 - Levy of tax.
(a) The County Commission of Cullman 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 fore-going, the additional privilege license tax imposed by this subpart shall not apply to any person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any automotive vehicle, truck, truck trailer, semitrailer, house trailer, or farm machinery.
(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 subpart.
(Act 93-705, p. 1349, §3.)
