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 45-41-244.53 – Payment of Taxes; Reports.
Section 45-41-244.53 Payment of taxes; reports. The sales taxes authorized to be levied in Section 45-41-244.51 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes authorized to be levied in Section 45-41-244.52 shall be […]
Section 45-41-244.90 – Authorization of Assessment and Collection of Tax.
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the Lee County Commission is hereby authorized to levy […]
Section 45-41-244.54 – Addition of Tax to Sales Price or Admission Fee.
Section 45-41-244.54 Addition of tax to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-41-244.51 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee […]
Section 45-41-244.110 – Additional Sales and Use Tax Authorized.
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in Lee County. (b) As used in this section, state sales and use tax means the tax imposed by the state sales and use tax […]
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 45-41-244.20 – 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 […]