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Division 1 - Exemptions.
Section 45-41-244 - Lee County Cattlemen's Association Rodeo. - The Lee County Cattlemen's Association Rodeo is exempted from collection...
Division 2 - 1969 Tax.
Section 45-41-244.20 - Levy of Taxes Paralleling State Sales and Use Taxes. - There is hereby levied in that part of Lee County...
Section 45-41-244.21 - Exemptions; Definitions. - There are exempted from the levy of such taxes the...
Section 45-41-244.22 - Collection; Monthly Report. - The sales tax levied in Section 45-41-244.20 shall be due...
Section 45-41-244.23 - Quarterly Returns. - Every registered seller making sales of tangible personal property for...
Section 45-41-244.24 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing within that part of Lee...
Section 45-41-244.25 - Taxes Constitute Debt. - The taxes imposed by this subpart shall constitute a debt...
Section 45-41-244.26 - Applicability of State Provisions. - All provisions of the state sales tax statutes with respect...
Section 45-41-244.27 - Cost of Collection. - The Department of Revenue shall charge Lee County for collecting...
Division 3 - 1981 Tax.
Section 45-41-244.50 - Definitions. - (a) The following words, terms, and phrases as used in...
Section 45-41-244.51 - Authorization of Levy - Sales Tax. - (a) The governing body of the county is hereby authorized...
Section 45-41-244.52 - Authority of Levy - Use Tax. - (a) The governing body of the county is hereby authorized...
Section 45-41-244.53 - Payment of Taxes; Reports. - The sales taxes authorized to be levied in Section 45-41-244.51...
Section 45-41-244.54 - Addition of Tax to Sales Price or Admission Fee. - Each person engaging or continuing within the county in a...
Section 45-41-244.55 - Quarterly Returns. - Every registered seller making sales of tangible personal property for...
Section 45-41-244.56 - Enforcement. - The taxes authorized to be imposed by this subpart shall...
Section 45-41-244.57 - Applicability of State Provisions. - All provisions of the state sales tax statutes with respect...
Section 45-41-244.58 - Cost of Collection. - The State Department of Revenue shall charge the county, for...
Section 45-41-244.59 - Use of Proceeds. - (a) The entire proceeds derived by the county from the...
Section 45-41-244.60 - Effective Date; Duration of Levy. - (a) If the governing body of the county elects to...
Section 45-41-244.61 - Amendment of Resolution. - If the governing body of Lee County, Alabama (which is...
Section 45-41-244.62 - Sales Tax on Certain Automotive Vehicles, Truck Trailers, Etc. - The governing body of the county is hereby authorized to...
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...
Section 45-41-244.64 - Collection of Taxes; Proof of Payment. - (a) The taxes authorized to be levied in Sections 45-41-244.62...
Section 45-41-244.65 - Relation to State Statutes. - Except as herein otherwise provided, the taxes authorized to be...
Section 45-41-244.66 - Fee for Collection. - For making the collection of taxes authorized to be levied...
Section 45-41-244.67 - Construction With Other Laws. - All provisions of Act 81-665 which are not inconsistent with...
Section 45-41-244.68 - Effective Date and Duration of Taxes. - If the governing body of the county elects to levy...
Division 4 - 1989 Tax.
Section 45-41-244.90 - Authorization of Assessment and Collection of Tax. - (a) This section shall apply only to Lee County in...
Division 5 - 2013 Tax.
Section 45-41-244.110 - Additional Sales and Use Tax Authorized. - (a) This section shall only apply to those areas outside...
Division 6 - Tax, Severance.
Section 45-41-245 - Severance Tax on Rock Quarried in County. - (a) The County Commission of Lee County may levy a...