Levy of privilege or license tax.

Effective on the first day of the month succeeding the month during which this subpart becomes a law, there is hereby levied in Marion County, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales, or gross receipts, as the case may be, as follows:

(1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within Marion County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, (not including, however, bonds or other evidence of debt or stocks), for a period of 36 months, an amount equal to two percent, and thereafter an amount equal to one percent of the gross proceeds of sales of the business, except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified when his or her books are kept, so as to show separately the gross proceeds of sales of each business, and when his or her books are not so kept he or she shall pay the tax as retailer, on the gross sales of the business. Provided that where all the sales of a company are single sales of peanut products, milk products, coffee, and confections sold in dispensing machines located in industrial plants or on private property for employees where such machines dispense exclusively articles not to exceed ten cents ($.10) per sale, and the person operating such machines shall be engaged in the business of selling exclusively articles not to exceed ten cents ($.10) per sale and shall file with the State Department of Revenue a sworn statement to that effect and shall keep and maintain records satisfactory to the State Department of Revenue, the gross receipts tax herein provided for shall not be levied.

(2) Upon every person, firm, or corporation engaged or continuing within Marion County in the business of conducting or operating places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games (including athletic contests conducted by or under the auspices of any educational institution, or any athletic association thereof, or other association whether such institution or association be denominational, a state, county, or a city school, or other institution, association, or school), skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description, conducted or carried on within Marion County, for a period of 36 months, an amount equal to two percent, and thereafter an amount equal to one percent of the gross receipts of any such business.

(3) Upon every person, firm, or corporation engaged or continuing within Marion County in the business of selling at retail any automotive vehicle or truck trailer, semitrailer, or house trailer, for a period of 36 months, an amount equal to one percent, and thereafter an amount equal to one-half of one percent of the gross proceeds of sale of the automotive vehicle or truck trailer, semitrailer, or house trailer. Provided, that where any used automotive vehicle or truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

(4) There are exempted, however, from this section and from the computation of the amount of the tax imposed in this section the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax. In addition, there shall be exempted from the computation of the amount of the tax the gross proceeds of the sale of machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property; provided, that the term machines, as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property and the parts of such machines, attachments, and replacements therefor which are made or manufactured for use on or in the operation of such machines, and which are necessary to the operation of such machines, and are customarily so used.

(5) For a period of 36 months after the taxes imposed in this section become effective, the rates of the taxes applicable in the City of Winfield shall be only one-half of the rates prescribed for the county.

(Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 2.)