(a) In addition to all other taxes, beginning September 1, 2026, there is levied a three percent privilege tax, to be called a rental tax, on each person leasing or renting tangible personal property in Autauga County.
(b) The tax levied pursuant to this section shall parallel the tax imposed by Article 4 of Chapter 12 of Title 40. This tax shall apply to the same persons and transactions to which that tax applies.
(c) The county commission shall provide for the collection and administration of this tax by resolution.
(d) The proceeds of this tax shall be deposited in the county general fund.