{"data":{"id":"us-al/ala.-code-45-26-244.02","jurisdiction":"us-al","citation":"Ala. Code § 45-26-244.02","heading":"Levy of Tax.","body":"(a) The County Commission of Elmore 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.\n(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.\n(c) Notwithstanding the foregoing, the privilege license tax authorized by this subpart shall be 0.10 percent on the gross sales or gross proceeds of the sale at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing, or manufacturing tangible personal property or used in connection therewith, machinery or equipment used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms.","path":["Title 45 Local Laws.","Chapter 26 Elmore County.","Article 24 Taxation.","Part 5 Tax, Sales and Use.","Subpart 1 1992 Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-26-244.02","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"c00df2a1c6e4567ff35cad8c5845eacd4291fe70af3f1f065510a38f248f6207","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-26-244.01","next":"us-al/ala.-code-45-26-244.03"},"notice":"GroundRules: Original legal text. Not legal advice."}