In addition to any and all other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession in those areas of the county not currently subject to an occupation tax. It shall be unlawful for any person to engage in or follow any trade, occupation, or profession within those areas of the county on or after the first day of January 1998, without paying the payroll or privilege fees imposed by this subpart. All employees working within Macon County shall pay a one percent occupational tax relative to the earnings of the employee. Notwithstanding the foregoing, this subpart shall not apply to those persons over the age of 65 years who are not gainfully employed, nor shall it apply to domestic servants employed in private homes. The amount due and owing under this subpart by any person engaged in a business, profession, or occupation for which license fees are required to be paid under the authority of Section 40–12–40, shall be reduced by an amount equal to, but not exceeding, that amount paid annually under that section.
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