Section 45-41-244.55 – Quarterly Returns.
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other […]
Section 45-41-245 – Severance Tax on Rock Quarried in County.
Section 45-41-245 Severance tax on rock quarried in county. (a) The County Commission of Lee County may levy a tax, not to exceed ten cents ($.10) per ton, on each ton or cubic yard of rock quarried in the county. (b) The proceeds of any tax levied under this section shall be used for county […]
Section 45-41-244.56 – Enforcement.
Section 45-41-244.56 Enforcement. The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by […]
Section 45-41-244.57 – Applicability of State Provisions.
Section 45-41-244.57 Applicability of state provisions. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, make reports […]
Section 45-41-244.58 – Cost of Collection.
Section 45-41-244.58 Cost of collection. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder. Such charge for […]
Section 45-41-244.59 – Use of Proceeds.
Section 45-41-244.59 Use of proceeds. (a) The entire proceeds derived by the county from the taxes herein authorized to be levied (including any income derived from the investment of such proceeds), subject to Section 45-41-244.60, shall be applied and used as follows: (1) If no public building securities have been issued and are then outstanding […]
Section 45-41-244.60 – Effective Date; Duration of Levy.
Section 45-41-244.60 Effective date; duration of levy. (a) If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of such levy, the first day of any calendar month following such levy; provided that such governing […]
Section 45-41-244.61 – Amendment of Resolution.
Section 45-41-244.61 Amendment of resolution. If the governing body of Lee County, Alabama (which is hereinafter referred to as the county), has heretofore levied the privilege, license, and excise taxes authorized to be levied in Sections 45-41-244.50 to 45-41-244.60, inclusive, it shall, not later than 30 days after May 4, 1982, amend its then effective […]
Section 45-41-244.62 – Sales Tax on Certain Automotive Vehicles, Truck Trailers, Etc.
Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, a sales tax on the sale of any automotive vehicle, truck trailer, semitrailer, or house […]
Section 45-41-244.63 – Excise Tax on Storage, Use, or Other Consumption of Certain Automotive Vehicles, Truck Trailers, Etc.
Section 45-41-244.63 Excise tax on storage, use, or other consumption of certain automotive vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy and impose, in lieu of the excise tax authorized to be levied in subdivision (3) of subsection (a) of Section 45-41-244.52, an excise tax on the storage, […]