SECTION 45-55-243.01 Levy of sales tax.

There is levied and imposed in the county, in additionto all other taxes of every kind now imposed by law, and authorized to becollected as herein provided, a privilege or license tax against the person onaccount of the business activities and in the amount to be determined by theapplication of rates against gross sales, or gross receipts,as the case may be, as follows:

(1) Upon everyperson, firm, or corporation (including the State of Alabama, the University ofAlabama, Auburn University, and all other institutions of higher learning inthe state, whether such institutions be denominational, state, county, ormunicipal institutions, and any association or other agency orinstrumentality of such institutions) engaged or continuing withinthe county in the businessof selling at retail any tangiblepersonal property whatsoever, including merchandise and commodities of everykind and character (not including, however, bonds or other evidences of debtsor stocks, nor sale or sales of material and supplies to any person for use infulfilling a contract for the painting, repair, or reconditioning of vessels,barges, ships, and other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U. S. CoastGuard and licensed by the State of Alabama Department of Conservationand Natural Resources), an amount equal to one percent of the gross proceeds of sales of the business except where adifferent amount is expressly provided herein;provided, however, that any person engaging or continuing in business as a retailerand wholesaler or jobber shall pay the tax requiredon the gross proceeds of retail sales of such business at the ratesspecified, when his or her books are kept so as to show separately the grossproceeds of sales of each business, and when his or her books are not so kepthe or she shall pay the tax as retaileron the gross sales of the business.

(2) Upon everyperson, firm, or corporation engaged, or continuing within the county, in thebusiness of conducting, or operating, places of amusement or entertainment,billiard and pool rooms, bowling alleys, amusement devices, musical devices,theaters, opera houses,moving picture shows, vaudevilles, amusement parks, athleticcontests, including wrestling matches, prize fights, boxingand wrestling exhibitions, football and baseball games (including athleticcontests, conducted by or under the auspices of any educational institution, orany athletic association thereof, or other association whether such institutionor association be a denominational, a state, or county, or a municipalinstitution or association or a state, county, or city school, or other institution, association, or school), skatingrinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment isoffered to the public or place or places where an admission fee is charged,including public bathing places, public dance halls of every kind anddescription within the county, an amount equal to one percent of the grossreceipts of any such business; provided,however, notwithstanding any language to the contraryin the prior portion ofthis subsection, the tax provisions so specified shall not apply to anyathletic event conducted by a public primary or secondary school and the taxamount which would have been collected pursuant to this subdivision shallcontinue to be collected by the public primary or secondary school but shall beretained by the school which collected it and shall be used by the school forschool purposes.

(3) Upon everyperson, firm, or corporation engagedor continuing within the county in the business ofselling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, an amount equal toone-half of one percent of the gross proceeds of the sale of the machines; provided, that the term machines, asherein used, shall include machinery which is used for mining, quarrying,compounding, processing, or manufacturing tangiblepersonal property, and the parts of such machines,attachments, and replacements therefor which are made or manufactured for useon or in the operation of such machines and which are necessary to theoperation of such machines and are customarily so used.

(4) Upon everyperson, firm, or corporation engagedor continuing within the county in the business ofselling at retail any automotive vehicle or truck trailer, semitrailer, housetrailer, or mobilehome setup materials and supplies including, but not limited to, steps, blocks,anchoring, cable pipes, and any other materials pertaining thereto an amountequal to one-half of one percent of the gross proceeds of sale of theautomotive vehicle, truck trailer, semitrailer, house trailer, or mobile homesetup materials and supplies; provided,however, where a person subject to the tax provided for in this subdivision withdrawsfrom his or her stock in trade any automotive vehicle or truck trailer,semitrailer, or housetrailer for use by him or her orby his or her employeeor agent in the operation of the business, there shall be paid,in lieu of the tax levied herein, a fee of two dollars ($2) per year or part thereofduring which the automotive vehicle,truck trailer, semitrailer, or house trailer shallremain the property of the person (each such year or part thereof shall beginwith the day or anniversary date, as the case may be, of such withdrawal andshall continue for the 12 succeeding months or part thereof during which suchautomotive vehicle, truck trailer, or house trailer shall remain the propertyof such person); provided, further,where any used automotive vehicle or truck trailer, semitrailer, or housetrailer is taken in trade or in a series of trades, as a credit or part paymenton the sale of a new or used vehicle,the tax levied herein shall be paid on the net difference,that is, the price of the new or used vehicle sold less the credit for the usedvehicle taken in trade.

(5) Upon every person,firm, or corporation engaged or continuing within the county in the business of selling at retail anymachine, machinery, or equipment which is used in planting, cultivating, andharvesting farm products, or used in connection with the production ofagricultural produce or products, livestock, or poultry on farms, and the partsof such machines, machinery, or equipment, attachments, and replacementstherefore which are made or manufactured for use on or in the operation of suchmachine, machinery, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery, or equipment,an amount equal to one-half of one percent of the gross proceeds of the salethereof; provided, however, the one-half of one percent rate herein prescribedwith respect to parts, attachments, and replacements shall not apply to anyautomotive vehicle or trailer designed primarily for public highway use, exceptfarm trailers used primarily in the production and harvesting of agricultural commodities; provided, where any used machine,machinery, or equipment whichis used in planting, cultivating, and harvesting farm products, or used inconnection with the production of agricultural produce or products, livestock,and poultry on farms is taken in trade or in a series of trades as a credit orpart payment on a sale of a new or used machine, machinery, or equipment, thetax levied herein shall be paid on the net difference, that is, the price ofthe new or used machine, machinery, or equipment sold, less the credit for theused machine, machinery, or equipment taken in trade.

(6) Upon every person,firm, or corporation engaged or continuing within the county in the business of selling throughcoin-operated dispensing machines, food, and food products for humanconsumption, not including beverages other than coffee, milk, milk products,and substitutes therefore, there is levied a tax equal to one percent of thecost of such food, food products, and beverages sold through such machines,which cost for the purpose of this subdivision shall be the gross proceeds ofsales of such business.

(Act 2007–371, p. 727, § 3.)