Section 45-41-242.06 – Auburn-Opelika Convention and Visitors Bureau.
Section 45-41-242.06 Auburn-Opelika Convention and Visitors Bureau. (a) There shall be created and established the Auburn-Opelika Convention and Visitors Bureau. The bureau shall be composed of five board members: The judge of probate or his or her appointee; the mayors or their appointees from the Cities of Auburn and Opelika; and one employee from Auburn […]
Section 45-41-244.52 – Authority of Levy – Use Tax.
Section 45-41-244.52 Authority of levy – Use tax. (a) The governing body of the county is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption of property in the county as hereinafter provided in this section: (1) An excise tax is hereby authorized to be levied and imposed on […]
Section 45-41-242.07 – Disposition of Funds.
Section 45-41-242.07 Disposition of funds. The Lee County Commission shall deposit the proceeds of the tax into a fund to be directly appropriated to the Auburn-Opelika Convention and Visitors Bureau. (Act 88-823, 1st Sp. Sess., p. 262, §8.)
Section 45-41-243 – Taxes and Fees Authorized.
Section 45-41-243 Taxes and fees authorized. (a) The Lee County Commission is hereby authorized and empowered to levy, at their discretion, and collect or provide for the collection of additional taxes and fees outside the city limits of Auburn and Opelika as follows: (1) A cigarette tax. (2) A beer tax. (3) A soft drink […]
Section 45-41-243.20 – Registration Fees.
Section 45-41-243.20 Registration fees. (a) This section shall apply only to Lee County. (b) Every person, firm, or corporation who owns, maintains, or keeps in Lee County a mobile home, except a mobile home which constitutes a part of his or her stock as a dealer and except a mobile home which has been assessed […]
Section 45-41-243.40 – Privilege License Fee.
Section 45-41-243.40 Privilege license fee. (a)(1) In Lee County, there is hereby levied a privilege license fee of ten cents ($.10) per visual entertainment device on the rental of each visual entertainment device in the county. This fee is in addition to all other taxes heretofore levied. (2) For the purposes of this section, the […]
Section 45-41-244 – Lee County Cattlemen’s Association Rodeo.
Section 45-41-244 Lee County Cattlemen’s Association Rodeo. The Lee County Cattlemen’s Association Rodeo is exempted from collection and payment of any county and municipal sales taxes levied upon admission to the Lee County Cattlemen’s Association Rodeo. (Act 97-517, p. 908, §1.)
Section 45-41-244.20 – Levy of Taxes Paralleling State Sales and Use Taxes.
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in addition to all other taxes now imposed by law special county privilege license and excise taxes paralleling state sales and […]
Section 45-41-244.21 – Exemptions; Definitions.
Section 45-41-244.21 Exemptions; definitions. There are exempted from the levy of such taxes the gross receipts of any business and the gross proceeds of all sales which are exempted under the state sales tax statutes from the computation of the amount of the state sales tax. And there is also exempted from the levy the […]
Section 45-41-241 – Ad Valorem Tax Authorized.
Section 45-41-241 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the county commission of Lee County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other taxes heretofore levied, […]