Notwithstanding any other laws to the contrary, the sales and use taxes levied in certain areas of Russell County pursuant to this subpart, shall be levied in the county in the same manner as the state tax is levied on certain casual transactions pursuant to Article 3, commencing with Section 40–23–100, of Chapter 23 of Title 40. The taxes levied by this subpart on the casual transactions involving automotive vehicles shall be collected by the Motor Vehicle License Commissioner of the county.

(Act 2001–648, p. 1343, § 1.)