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 […]