Ala. Code § 43-38-241.21: Levy of Tax.

There is levied in Lamar County a privilege license tax which shall parallel the levy by the State of Alabama of sales and use tax except that the rate of the tax levied shall be one-fourth of the applicable state levy, except, however, the rate of tax levied upon machines, auto-motive vehicles, and agricultural machinery or equipment as defined in Chapter 23 of Title 40 shall be one-half of one percent.