Alabama § 45-41-243 - Taxes and Fees Authorized.
Full text of Alabama Code of Alabama § 45-41-243 — Taxes and Fees Authorized., with citation guidance and answers to common questions.
§ 45-41-243. Taxes and Fees Authorized.
(a) The Lee County Commission is hereby authorized and empowered to levy, at their discretion, and collect or provide for the collection of additional taxes and fees outside the city limits of Auburn and Opelika as follows:
(1) A cigarette tax.
(2) A beer tax.
(3) A soft drink tax.
(4) A solid waste disposal fee or a garbage fee on residents of the county who do not contract for private garbage disposal. Such fee shall be collected by use of the property tax books. Any owner of rental property shall pay the fee on any property he or she owns. Mobile home owners shall pay the fee at the time they buy their tags or decals.
(b) The county commission is also authorized and empowered to adjust filing fees and license fees in the county.
(c) The revenue from the taxes and the increase in fees herein authorized shall be deposited into the county general fund to be used in the manner prescribed by the county commission.
(d) Before imposing any tax or fee provided for in subsections (a) and (b), the county commission shall publish a copy of the proposed tax or fee in the Opelika-Auburn News, the Auburn Bulletin, and The Columbus Ledger-Enquirer at least 30 days prior to its enactment. The county commission is further authorized to conduct public hearings and conduct advisory referendum elections on any profound tax or fee provided for in subsections (a) and (b).
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 45-41-243
What does Code of Alabama § 45-41-243 cover?
Section 45-41-243 ("Taxes and Fees Authorized.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 45-41-243?
A common citation format is "Code of Alabama § 45-41-243" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 45-41-243 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.