The County Commission of Perry County, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, may levy a one cent sales and use tax in the county. The sales of any business which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
Ala. Code § 45-53-245.31
Levy of Tax; Exemptions.
(Act 99-671, 2nd Sp
Official source: Alabama Legislature (ALISON). Reproduced from public-domain Alabama statutes; confirm against the official source for the current text. Not legal advice.