Section 45-41-242 Levy of tax. In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax in the amount hereinafter prescribed against every person engaging in Lee County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, […]
Section 45-41-242.01 Exemptions. There are exempted from the tax levied by this article and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the […]
Section 45-41-242.02 Monthly report; recordkeeping; failure to pay. (a) The taxes levied by this article, except as otherwise provided herein, shall be due and payable to the State Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day […]
Section 45-41-242.03 Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise; the promulgation of rules and regulations with respect […]
Section 45-41-242.04 Severability. None of the provisions of this article shall be applied in such manner as to violate the Commerce Clause of the United States Constitution. Should any provision of this article be held invalid, the invalidity thereof shall not affect the remaining provisions of this article. (Act 88-823, 1st Sp. Sess., p. 262, […]
Section 45-41-242.05 Cost of collection. The State Department of Revenue shall charge Lee County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month […]
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 45-41-242.07 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.)
