Section 45-50-245.61 - Authorization of levy(a)(1) The Monroe County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax, for a set period of time as provided by the county commission, in an amount of up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the county.(2) The tax may be levied on September 1, 2021.(3) The county commission shall set the expiration date of the tax authorized under subdivision (1). Upon expiration of the tax, the authority of the county commission to levy the tax authorized under subdivision (1) shall be void.(b) The gross receipts of any business and 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.Ala. Code § 45-50-245.61 (1975)