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 road and bridge repair and maintenance with priority going to roads and bridges in the vicinity of quarries and associated plants.
(Act 91-613, p. 1152, §§1, 2; Act 92-513, p. 1048, §1.)