1. (a) The Pickens County Commission may levy and impose in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax of one percent on all tangible personal property except that automobiles, farm machinery, and machinery used for manufacture shall be fully exempted. The levy shall parallel the state sales and use taxes and be determined by the application of the rates against gross sales or gross receipts.
2. (b) There are exempted from this section and from the computation of additional tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales that are presently exempted under the state sales and use tax statutes from the computation of state sales and use taxes.

(Act 94–86, p. 90, § 3.)