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, […]
Section 45-41-244.64 – Collection of Taxes; Proof of Payment.
Section 45-41-244.64 Collection of taxes; proof of payment. (a) The taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be collected by the tax collector of the county before the registration of or licensing of any such automotive vehicle, truck trailer, semitrailer, or house trailer by the aforesaid judge of probate. The tax […]
Section 45-41-244.65 – Relation to State Statutes.
Section 45-41-244.65 Relation to state statutes. Except as herein otherwise provided, the taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts in accordance with Division 1, commencing with Section 40-23-1, of Article 1, and Article […]
Section 45-41-244.66 – Fee for Collection.
Section 45-41-244.66 Fee for collection. For making the collection of taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, the aforesaid tax collector of the county shall be entitled to a fee in an amount equal to five percent of the first one hundred dollars ($100) of revenue collected and two percent of all […]
Section 45-41-244.67 – Construction With Other Laws.
Section 45-41-244.67 Construction with other laws. All provisions of Act 81-665 which are not inconsistent with Act 82-473 when applied to the sales tax and the use tax authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, respectively, shall apply to the sales tax and the use tax. Further, all provisions of Sections 45-41-244.50 to […]
Section 45-41-244.68 – Effective Date and Duration of Taxes.
Section 45-41-244.68 Effective date and duration of taxes. If the governing body of the county elects to levy or impose either of the taxes authorized by the preceding Sections 45-41-244.62 and 45-41-244.63 to be levied, it shall specify, as the effective date of such levy, the first day of the second calendar month next following […]
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.)