Section 45-9-245.20 - Levy and rates of tax; exemptions(a) The County Commission of Chambers County, in addition to all other taxes presently levied, may levy the following additional sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette, City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and use tax of two percent.(2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate of two percent.(3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett, or the City of Valley on and after April 28, 2016.(4) MANUFACTURING MACHINE SALES AND USE TAX. A sales and use tax rate of two percent.(b)(1) Except as herein provided, the rates provided in subsection (a) shall apply only in the areas in the county outside the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those corporate limits were determined on April 14, 2006.(2) These rates shall also apply to the area of the county which constitutes the police jurisdiction for a municipality located outside the county provided the municipality has a sales and use tax in effect in the police jurisdiction in the county as of April 14, 2006.(3) The additional sales and use tax rates in the county outside the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined on April 14, 2006, but within the respective police jurisdiction of Lanett, Valley, LaFayette, Waverly, and Five Points shall be only one-half the corresponding municipal rates of the municipality having jurisdiction.(c) The gross receipts of any business and the gross proceeds of all sales, which are presently exempt under the state sales and use tax statutes, are exempt from the tax authorized by this section.Ala. Code § 45-9-245.20 (1975)