(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).
Last modified: May 3, 2021