Levy of tax.

(a) The Bibb County Commission, upon a majority vote of the members, and in addition to all other taxes, is hereby authorized to levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county.

(b) The gross receipts of any business, the gross proceeds of all sales and use of products or services, which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.

(c) Any tax levied under this subpart may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax.

(Act 2019-332, §3.)