SB378 Summary

• Lee County Commission is authorized to levy sales and use taxes outside the corporate limits of Auburn, Opelika, and Phenix City at a rate not exceeding one percent, generally paralleling state sales and use taxes.

• Taxes in areas outside corporate limits but within Phenix City's police jurisdiction are levied at one-half the rate applied in areas outside all three cities' corporate limits.

• Tax applies to retail sales of tangible personal property (one percent), amusement and entertainment businesses (one percent), industrial machinery (three-eighths of one percent), and automotive vehicles (three-eighths of one percent).

• Excise taxes on storage, use, or consumption of tangible personal property, industrial machinery, and vehicles are imposed at corresponding rates in the specified Lee County areas.

• The act becomes effective immediately upon passage and approval by the Governor.