reglab/housing_qa huggingface dataset:
AL Code § 45-35-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 1 - County.|Section 45-35-244.05 - Collection of Sales Taxes and Use Taxes.

Section 45-35-244.05Collection of sales taxes and use taxes. (a) The sales taxes levied in Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute a debt due Houston County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. (b) All provisions of the state sales tax statutes and state use tax statutes with respect to the payment, assessment, and collection of the state sales tax and state use tax, making of reports, and keeping and preserving of records with respect thereto, penalties for failure to pay the tax, the promulgation of rules and regulations with respect to the state sales tax and state use tax, and the administration and enforcement of the state sales tax statutes and state use tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45-35-244.01 and Section 45-35-244.03 shall apply to the county tax levied under this subpart. The Houston County Commission, or its designee, shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are provided to the Alabama Commissioner of Revenue and the Alabama State Department of Revenue, respectively, by the state sales tax statutes and state use tax statutes. All provisions of the state sales tax statutes and state use tax statutes that are made applicable by this subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 89-480, p. 1003, §6; Act 95-407, p. 856,§1.)
AL Code § 45-35-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 1 - County.|Section 45-35-244.06 - Procedures for Payment, Assessment, and Collection.

Section 45-35-244.06Procedures for payment, assessment, and collection. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, make reports, or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart, when applied to the sales tax levied in Section 45-35-244.01, shall apply to the sales tax levied in Section 45-35-244.01. All provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after the due date of the state use tax, penalties for failure to pay the tax, make reports, or otherwise to comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax, and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart, when applied to the use tax levied in Section 45-35-244.03, shall apply to the use tax levied in Section 45-35-244.03. The Houston County Commission or its designee shall have and exercise the same powers, with respect to the taxes herein levied, that are given to the Commissioner of Revenue of the State of Alabama and the Department of Revenue of the State of Alabama by the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the taxes herein levied and to the administration of this subpart and are incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 89-480, p. 1003, §7; Act 95-407, p. 856, §1.)
AL Code § 45-35-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 1 - County.|Section 45-35-244.07 - Charge for Collection.

Section 45-35-244.07Charge for collection. (a) The Houston County Commission or its designee, for collecting the taxes levied under this subpart, may retain and deposit to the General Fund of Houston County, for general fund purposes and uses, five percent of the total amount of the taxes collected in the county under this subpart. The amount shall be in lieu of any payment to Houston County for collecting the special tax and may be deducted each month from the gross revenues from the special tax before distribution of the balance of the tax as herein provided. The charge for collecting such taxes may be deducted each month from the gross revenues from the taxes before Houston County or its designee issues the county’s checks or warrants each month payable as hereinafter specified in an amount equal to the amount so collected less the collection fee paid to Houston County. (b) If the designee of the Houston County Commission is the State Department of Revenue, in that event only, the aforementioned five percent charge for collection as defined hereinabove shall be retained by the State Department of Revenue and charged against the county from the proceeds of any taxes levied under this subpart. (c) No later than the 20th day of each month, the Houston County Commission, or its designee, after deducting five percent of the gross tax collected hereunder and depositing the same to the General Fund of Houston County, shall distribute the net tax collected hereunder as provided in Section 45-35-244.08. (Act 89-480, p. 1003, §8; Act 95-407, p. 856, §1.)
AL Code § 45-35-244.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 1 - County.|Section 45-35-244.08 - Disposition of Funds.

Section 45-35-244.08Disposition of funds. The amount of the gross tax collected hereunder, less collection charges deducted, shall be paid by the county commission or its designee as follows: (1) Thirty percent of the amount shall be paid to the Houston County Commission to be deposited in the Houston County Road and Bridge Fund to be used for purposes for which the road and bridge fund was established. (2) Seventy percent of the amount shall be divided between and paid to the Boards of Education of Houston County and the City of Dothan in the same relative proportion as the respective amounts of funds received for payment of current expenses by the boards during the immediately preceding school fiscal year pursuant to appropriations made by the Legislature of Alabama to the credit of the Minimum Program Fund and apportioned pursuant to Article 3 of Chapter 13 of Title 16, as amended, bear to the total thereof. (Act 89-480, p. 1003, §9; Act 95-407, p. 856, §1.)
AL Code § 45-35-244.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 1 - County.|Section 45-35-244.09 - Effective Date of Levy.

Section 45-35-244.09Effective date of levy. The levy and imposition of the taxes provided for in this part shall commence on the first day of November 1989. (Act 89-480, p. 1003, §11; Act 99-254, p. 337, §1; Act 2007-322, p. 578, §1; Act 2019-168, §1.)
AL Code § 45-35-244.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 2 - Municipal.|Section 45-35-244.30 - Authorization; Prerequisites.

Section 45-35-244.30Authorization; prerequisites. The Houston County Commission, at its election by resolution and in its sole discretion, or its designee is authorized to collect any municipal privilege, license, sales, and use taxes levied or assessed by any city or town under a municipal ordinance duly promulgated and adopted by the governing body of the city or town upon the request by resolution of the council or commission of the city or town and upon the filing with the Houston County Commission of a certified copy of the ordinance levying the tax, whenever the levy, in the judgment of the Houston County Commission, substantially parallels the levy by Houston County, except for the rate of the tax and the uses for which the tax may be levied and is subject to Subpart 1 and this subpart, except where inapplicable or where herein otherwise provided, including provisions for enforcement and collection of the taxes. (Act 95-407, p. 856, §2.)
AL Code § 45-35-244.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 2 - Municipal.|Section 45-35-244.31 - Collection.

Section 45-35-244.31Collection. The municipal taxes may be collected by the Houston County Commission or its designee at the same time, in the same manner, and along with the collection by the Houston County Commission or its designee of taxes levied and collected for Houston County under the respective provisions of Subpart 1 and this subpart.  (Act 95-407, p. 856, §3.)
AL Code § 45-35-244.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 2 - Municipal.|Section 45-35-244.32 - Preparation and Distribution of Reports, Etc.

Section 45-35-244.32Preparation and distribution of reports, etc. The Houston County Commission or its designee shall prepare and distribute the reports, blank forms, and other information necessary to provide for collection of municipal taxes under this subpart, and shall have all the authority and duties under this subpart as it has in connection with the collection of the special license or privilege tax levied in Houston County by this subpart. (Act 95-407, p. 856, §4.)
AL Code § 45-35-244.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 2 - Municipal.|Section 45-35-244.33 - Charge for Collection.

Section 45-35-244.33Charge for collection. (a) The Houston County Commission or its designee shall charge the municipality for collecting municipal license, privilege, sales, and use taxes a certain percentage of the amount collected. Notwithstanding the foregoing, the charge shall not exceed five percent of the amount collected where the population of the city or town is over 5,000 and shall not exceed 10 percent of the amount collected where the population of the city or town is 5,000 or less. The Houston County Commission or its designee shall cause, once each month, the amount of the charges, as determined by the Houston County Commission in agreement with the respective municipality, to be retained or paid to the General Fund of Houston County, for general fund purposes and uses. The percentage shall be in lieu of any payment to Houston County for collecting the special municipal tax and may be deducted each month from the gross revenues from the special municipal tax before distribution of the balance of the tax to the municipality. (b) No later than the 20th day of each month, the Houston County Commission, or its designee, after deducting the agreed upon percentage of the gross tax collected hereunder and depositing the same to the General Fund of Houston County, shall distribute the net tax collected hereunder to the respective municipality. (Act 95-407, p. 856, §5.)
AL Code § 45-35-244.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 2 - Municipal.|Section 45-35-244.34 - Applicability of Other Laws; Construction of Tax as Debt.

Section 45-35-244.34Applicability of other laws; construction of tax as debt. (a) Unless otherwise provided for herein or where the context herein clearly indicates a different interpretation, the taxes levied by any municipality requesting the Houston County Commission to collect the taxes shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by Subpart 1, and by the state use tax statutes except where inapplicable or where herein otherwise provided including all provisions of the state use tax statutes for enforcement and collection of taxes. (b) The tax for purposes of the collection shall constitute a debt due Houston County as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due this state shall apply fully to the collection of the municipal tax to be collected hereunder, and the Houston County Commission, or its designee, shall collect the tax and enforce this subpart and shall have and exercise for the collection and enforcement all rights and remedies that the State of Alabama or the Alabama State Department of Revenue has for the collection of the state sales tax. The Houston County Commission shall have full authority to employ counsel, including, but not limited to, the county attorney, as it deems necessary from time to time to enforce collection of the municipal tax, and to otherwise enforce this subpart, including any litigation involving this subpart, and the Houston County Commission shall pay counsel the fees as it deems necessary and proper from the proceeds of the tax collected hereunder. (Act 95-407, p. 856, §6.)
AL Code § 45-35-244.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 2 - Municipal.|Section 45-35-244.35 - Amendment of Ordinance.

Section 45-35-244.35Amendment of ordinance. (a) Any amendment of any municipal ordinance heretofore adopted levying a tax that is to be collected by the Houston County Commission under this subpart, shall not be effective until the first day of the month next following the expiration of 30 days from the date of the adoption of the amendment. (b) The Houston County Commission shall not be obligated to make any collection of municipal taxes or otherwise perform any duties as provided for in this subpart until a certified copy of the ordinance and amendments thereto has been on file with the Houston County Commission for at least 30 days and the Houston County Commission in its sole discretion, elects and chooses by resolution to collect the municipal taxes for the municipality. (Act 95-407, p. 856, §7.)
AL Code § 45-35-244.36 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 35 - Houston County.|Article 24 - Taxation.|Part 5 - Tax. Sales and Use.|Division 2 - Municipal.|Section 45-35-244.36 - Applicability.

Section 45-35-244.36Applicability. This subpart shall be effective with respect to all sales and gross receipts which are closed or received on and after October 1, 1995. The Alabama State Department of Revenue shall remain responsible for the collection of all taxes arising from sales and gross receipts which are closed or received prior to October 1, 1995, or for a period of time that may be established by resolution of the Houston County Commission pursuant to this subpart. (Act 95-407, p. 856, §8.)
AL Code § 45-36-83 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 1 - Compensation.|Section 45-36-83 - Expense Allowance.

Section 45-36-83Expense allowance. The Judge of Probate for Jackson County, Alabama, shall be entitled to receive as an expense allowance a sum equal to 30 percent of the salary paid to such judge by the county. The expense allowance herein provided for shall be in lieu of any expense allowances heretofore provided by law for such judge. Such expense allowance shall be payable in equal monthly installments on warrants drawn on the county general fund. (Act 85-93, 1st Sp. Sess., p. 125, §1.)
AL Code § 45-36-83.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 2 - Fees.|Section 45-36-83.20 - Copy Fee.

Section 45-36-83.20Copy fee. Pursuant to the authority granted in subsection (d) of Section 12-19-90, the Judge of Probate of Jackson County shall set the fee for supplying a copy of an instrument. The fee shall be in lieu of any other fee prescribed by law for the service. The money shall be charged and deposited by the judge of probate into a special fund kept by the judge of probate. Such special fund shall be expended by the judge of probate, at his or her discretion, for the general operations of his or her office. (Act 86-203, p. 267, §1.)
AL Code § 45-36-83.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 2 - Fees.|Section 45-36-83.21 - Mailing Fee Schedule.

Section 45-36-83.21Mailing fee schedule. The Jackson County Commission is hereby authorized and empowered, from time to time, to set the fee schedule for mailing out motor vehicle license plates or any other licenses or notices issued by the probate office. The county governing body shall also be responsible for any errors made pertaining to the mail out of the above license. (Act 86-693, 1st Sp. Sess., p. 98, §1.)
AL Code § 45-36-83.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 2 - Fees.|Section 45-36-83.22 - Matrimony Fee.

Section 45-36-83.22Matrimony fee. The Judge of Probate of Jackson County may charge an additional fee when performing the rites of matrimony if the ceremony is not performed on county property. The amount of any additional fee shall be at the discretion of the judge of probate. The fee authorized by this section shall be in addition to the fee imposed pursuant to Section 12-19-90, and shall be retained by the judge of probate. (Act 2008-165, p. 276, §1.)
AL Code § 45-36-83.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 2 - Fees.|Section 45-36-83.23 - Publishing List of Qualified Electors.

Section 45-36-83.23Publishing list of qualified electors. In Jackson County, effective at the beginning of the next term of office, the judge of probate shall receive no compensation or fees for publishing the list of qualified electors in the county pursuant to Section 17-4-1. (Act 94-382, p. 636, §1.)
AL Code § 45-36-83.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 3 - Indexing System.|Section 45-36-83.40 - Applicability and Purpose.

Section 45-36-83.40Applicability and purpose. This subpart shall only apply in Jackson County. The purpose of this subpart is to facilitate the use of public records in property transactions in Jackson County by providing for the installation of an improved system of indexing of instruments and documents affecting the title to real and personal property that are recorded in the office of the judge of probate and for the indexing of other instruments, documents, and other uses at the discretion of the judge of probate. (Act 89-192, p. 234, §1.)
AL Code § 45-36-83.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 3 - Indexing System.|Section 45-36-83.41 - Definitions.

Section 45-36-83.41Definitions. The following words and phrases, including the plural of any thereof, whenever used in this subpart, shall have the following respective meanings: (1) GENERAL PROPERTY INSTRUMENT. A real property instrument that affects the title to personal property as well as real property. (2) IMPROVED INDEXING SYSTEM. A system of indexing real property instruments and personal property instruments in the probate office and, at the discretion of the judge of probate, of indexing other instruments and documents, which system when completed, shall consist of the equipment necessary and suitable to prepare and index records. (3) PERSONAL PROPERTY INSTRUMENT. Any instrument or document affecting the title to personal property only, as distinguished from real property, that may be now or hereafter titled for record in the probate office, in accordance with the applicable requirements of the law of this state, including and particularly Sections 34-4-50 and 35-4-90. (4) REAL PROPERTY INSTRUMENT. Includes any instrument or document affecting title to real property that may now or hereafter be filed for record in the probate office pursuant to the applicable requirements of the laws of this state including, but without limitation to, Section 12-13-43 and all statutes providing for the filing and recording of notices or statements of liens of any kind, notices of judgments, and plats or maps showing subdivision of real estate. (Act 89-192, p. 234, §2.)
AL Code § 45-36-83.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 8 - Courts.|Part 4 - Probate Court.|Division 3 - Indexing System.|Section 45-36-83.42 - Installation of Improved Indexing System.

Section 45-36-83.42Installation of improved indexing system. The judge of probate is hereby authorized to provide for the installation and thereafter for the maintenance of an improved indexing system in the probate offices of the county. The initial installation of the improved indexing system shall include all of the following: (1) The acquisition of the equipment provided for in the definition of an improved indexing system. (2) The establishment of procedures for the continued indexing and filing of all instruments and records that, after the effective installation date, shall constitute any part of the improved indexing system. (3) The initial installation shall be supervised and inspected by a person who is experienced in handling records pertaining to abstracts and title. Following its installation in the county, the improved indexing system shall be thereafter maintained in the county and all real property instruments, general property instruments and personal property instruments, and other documents and records herein provided to constitute a part of the system, that may be thereafter filed for record in the probate office of the county shall be in accordance with the aforesaid improved indexing system. Each real property instrument and each personal property instrument shall be operative as a record from the time of its delivery to the judge of probate of the county, in accordance with existing law. (Act 89-192, p. 234, §3.)