reglab/housing_qa huggingface dataset:
AL Code § 45-26-235 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 6 - Retirement.|Section 45-26-235 - Receipt of Badge, Pistol, etc., Upon Retirement.

Section 45-26-235Receipt of badge, pistol, etc., upon retirement. Any individual employed by the Elmore County Sheriffs Office as a law enforcement officer for a period of 10 years or more who retires from the department in good standing may receive from the sheriff, without cost, a retired badge, a retired commission card, and a pistol, provided the pistol is furnished by the department. (Act 2005-142, p. 246, §1.)
AL Code § 45-26-236 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 23 - Sheriff.|Part 7 - Qualifications.|Section 45-26-236 - Minimum Qualifications for Sheriff; Continuing Education.

Section 45-26-236Minimum qualifications for sheriff; continuing education. (a) On or after April 26, 2016, a person qualifying for election to the office of sheriff in Elmore County or any person appointed to serve as a sheriff in Elmore County shall meet all of the following minimum qualifications, in addition to any other qualifications required by law: (1) The person is a citizen of the United States. (2) The person has been a resident of the county for at least one year immediately prior to the qualification date. (3) The person has the qualifications of an elector pursuant to state and federal law and the person has been registered to vote in the county at least one year immediately prior to qualifying. (4) The person has been awarded a four-year college degree in criminal justice or a related field of study from an accredited university. (5) The person is 25 years of age or older prior to qualifying. (6) The person at the time of qualifying has three or more years of immediate prior service as a law enforcement officer having the power of arrest. (7) The person has never been convicted of a felony. (b) Upon election, the Sheriff of Elmore County shall attend annually a minimum of 12 hours of continuing education approved by the Alabama Sheriff's Association. (Act 2016-195, §2.)
AL Code § 45-26-240 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 1 - Board of Equalization.|Section 45-26-240 - Compensation.

Section 45-26-240Compensation. In Elmore County, the members of the board of equalization shall be entitled to forty dollars ($40) a day for each day's service as provided by law. Such compensation shall be payable in equal monthly payments and be in lieu of any other compensation heretofore provided by law for such members. After the amount is paid as provided for in Sections 40-3-7 and 40-3-8, the remainder shall be paid from the general fund of the county. (Act 79-533, p. 953, §1.)
AL Code § 45-26-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 2 - Redemption of Lands.|Section 45-26-241 - Procedures for Sale and Redemption of Lands.

Section 45-26-241Procedures for sale and redemption of lands. (a) This section shall apply to Elmore County. (b) The procedure for selling and redeeming lands for taxes in such county shall be the same as provided in Title 40, except that all such duties as are required of and are performed by the judge of probate shall be transferred to and be performed by the tax collector of the county, and the judge of probate shall be relieved of all such duties. (Act 88-616, p. 957, §§1, 2.)
AL Code § 45-26-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 4 - Tax, Ad Valorem.|Section 45-26-243 - Additional Tax for Education Purposes.

Section 45-26-243Additional tax for education purposes. (a) Pursuant to subsection (f) of Amendment No. 373 to the Constitution of Alabama of 1901, the Elmore County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of 6 mills on each dollar of taxable property in the county effective October 1, 1996, and an additional ad valorem tax in the amount of 3 mills on each dollar of taxable property in the county effective October 1, 1998, for a total increase in ad valorem tax in the amount of 9 mills. The revenue from the additional tax shall be paid to the county board of education to be used for general education purposes. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at a special election held for that purpose on September 3, 1996. (Act 96-624, p. 994, §§1, 2.)
AL Code § 45-26-245 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 6 - Tax. Severance.|Section 45-26-245 - Definitions.

Section 45-26-245Definitions. When used in this subpart, unless the context plainly indicates otherwise, the following words and phrases shall have the meanings respectively ascribed to them by this section: (1) DEPARTMENT. The State Department of Revenue. (2) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (3) PRODUCER. Any person engaging in the business of severing clay, sand, and gravel from the soil within Elmore County. (4) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in severed clay, sand, and gravel. (5) SEVERING. Cutting, mining, stripping, or otherwise taking or removing from the soil within Elmore County. (6) TON. A short ton of 2,000 pounds. (7) TRANSPORTER. Any person transporting clay, sand, and gravel from the place where it is severed or from any other place to any other place, within or without Elmore County. (Acts 1978, No. 843, p. 1262, §1; Act 82-665, 1st Sp. Sess., p. 82, §1.)
AL Code § 45-26-245.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 6 - Tax. Severance.|Section 45-26-245.01 - Severance Tax Levied.

Section 45-26-245.01Severance tax levied. There is hereby levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing clay, sand, and gravel within Elmore County. The tax shall be paid to the Department of Revenue at the rate of one cent ($.01) per ton by every producer who severs clay, sand, and gravel within Elmore County. (Acts 1978, No. 843, p. 1262, §2; Act 82-665, 1st Sp. Sess., p. 82, §2.)
AL Code § 45-26-245.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 6 - Tax. Severance.|Section 45-26-245.02 - Producer Reports and Payments.

Section 45-26-245.02Producer reports and payments. Every producer shall within 20 days after the end of each calendar month, whether or not he or she shall have severed or sold any clay, sand, and gravel during that month, file with the Department of Revenue a report which shall set forth, in a form prescribed by the department, the amount of clay, sand, and gravel in tons, of any, severed or sold, as the case may be, by such producer during the next preceding calendar month; the point of severance thereof; the amount of tax due; and such other information as the department may reasonably require for the proper enforcement of this subpart. The producer shall accompany such report with payment of the full amount of the tax shown to be due. The report shall be signed by the producer in the case of an individual producer, or by a member, officer, or manager of the producer in other cases. (Acts 1978, No. 843, p. 1262, §3; Act 82-665, 1st Sp. Sess., p. 82, §3.)
AL Code § 45-26-245.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 6 - Tax. Severance.|Section 45-26-245.03 - Purchaser and Transporter Reports.

Section 45-26-245.03Purchaser and transporter reports. Purchaser and transporters of clay, sand, and gravel severed in Elmore County shall file a report with the Department of Revenue, on forms prescribed by the department, within 20 days after the end of each calendar month in which such purchaser or transporter purchased or transported clay, sand, and gravel severed in Elmore County. The report shall state the names and addresses of all producers in Elmore County from whom such purchaser or transporter has received clay, sand, and gravel during such calendar month; the total quantity of clay, sand, and gravel so acquired; and, in the case of a transporter, to whom and where each ton of clay, sand, and gravel was delivered; and such other information as the commissioner may reasonably require for the proper enforcement of this subpart. The report shall be signed by the purchaser or transporter in the case of an individual purchaser or transporter, or by a member, officer, or manager of the purchaser or transporter in all other cases. (Acts 1978, No. 843, p. 1262, §4; Act 82-665, 1st Sp. Sess., p. 82, §4.)
AL Code § 45-26-245.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 6 - Tax. Severance.|Section 45-26-245.04 - Collection of Taxes; Enforcement.

Section 45-26-245.04Collection of taxes; enforcement. The tax imposed by this subpart shall constitute a debt due Elmore County and may be collected by civil suit, in addition to all other methods provided by law. The tax, together with interest thereon, shall constitute and be secured by a lien upon the property of any person from whom the tax is due. All provisions of the revenue law of this state which apply to the enforcement of liens for taxes due the state shall apply fully to the collection of the county tax levied herein, and the State Department of Revenue for the use and benefit of Elmore County shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or department has for collection of the state stone severance tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the tax levied by this subpart, and to otherwise enforce this subpart, including any litigation involving the subpart; and the Department of Revenue shall pay such special counsel's fee, as it deems necessary and proper from the proceeds of the taxes collected by it for Elmore County. (Acts 1978, No. 843, p. 1262, §5; Act 82-665, 1st Sp. Sess., p. 82, §5.)
AL Code § 45-26-245.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 6 - Tax. Severance.|Section 45-26-245.05 - Charge for Collection.

Section 45-26-245.05Charge for collection. The State Department of Revenue shall charge Elmore County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month from the proceeds of the tax before certifying the amount thereof due Elmore County for that month. (Acts 82-665, 1st Sp. Sess., p. 82, §6.)
AL Code § 45-26-245.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 6 - Tax. Severance.|Section 45-26-245.06 - Disposition of Funds.

Section 45-26-245.06Disposition of funds. The Elmore County Treasurer shall deposit the net proceeds of the clay, sand, and gravel tax collected hereunder during the preceding month to the account of the Elmore County General Fund. (Acts 1978, No. 843, p. 1262, §6; Act 82-665, 1st Sp. Sess., p. 82, §7.)
AL Code § 45-26-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 7 - Lodging Tax.|Section 45-26-246 - Levy of Tax.

Section 45-26-246Levy of tax. In addition to all other taxes imposed by law, the Elmore County Commission may levy a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or accommodations, to a transient in a hotel, motel, inn, condominium, house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to a percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental or personal property and services furnished in the room or rooms within Elmore County equal to a percent in the corporate limits of each municipality levying a lodging tax and a percent in the remainder of the county outside of the corporate limits of any municipality levying a lodging tax so that the total lodging tax levied in each municipality levying a lodging tax on January 1, 2020, and in the remainder of the county outside of the corporate limits of any municipality levying a lodging tax is equal to 15.5 percent, based on the lodging tax levied by any municipality on January 1, 2020, except in any municipality levying a lodging tax on January 1, 2020, equal to or exceeding 15.5 percent, no additional lodging tax shall be levied. In any municipality where the municipality levies both a lodging tax and a cooperative district assessment fee for lodging, the lodging tax and the cooperative district assessment fee on lodging at any lodging establishment shall be added together and the total tax and fees on lodging at the establishments shall not exceed the 15.5 percent considering the combined lodging tax and cooperative district assessment fee that was in effect as of January 1, 2020. In the event that a lodging tax and a cooperative district assessment fee on lodging is required to be added together, the county shall receive a minimum of two percent of the lodging tax levied by this part prior to distribution to a municipality as provided in this part. In addition, the Elmore County Commission may levy an additional room fee on the rental of a room subject to the lodging tax in the amount of two dollars ($2) in order to equalize the room fee in Elmore County with the present rate in the City of Prattville in Autauga County. (Act 2020-178, §1.)
AL Code § 45-26-246.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 7 - Lodging Tax.|Section 45-26-246.01 - Exemptions.

Section 45-26-246.01Exemptions. (a) There are exempted from the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more pursuant to the exemption provision of Alabama's Transient Occupancy Tax, Section 40-26-1. A subsequent amendment or change to the Alabama Transient Occupancy Tax shall also have the effect of similarly changing the exemption provision of this part. (b) Notwithstanding the provisions of this section, the tax shall not apply to the rental of living accommodations that are intended primarily for rental to persons as their principal or permanent place of residence. (Act 2020-178, §2.)
AL Code § 45-26-246.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 7 - Lodging Tax.|Section 45-26-246.02 - Monthly Report; Recordkeeping; Penalties.

Section 45-26-246.02Monthly report; recordkeeping; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to Elmore County on or before the 20th day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision of this part providing for the responsibility of the county to collect and administer the tax provided in this part, the county may contract with an agent to perform all or any part of its duties pursuant to this part. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the county on a form prescribed by the Department of Revenue, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the county requires. At the time of making the monthly report, the taxpayer shall compute and pay to the county the amount of tax shown due. A person subject to the tax who conducts business on a credit basis may defer reporting and paying the tax until after the person has received payment of the items, articles, or accommodations furnished. In the event the taxpayer defers reporting and paying the taxes, he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing the report. (b) It shall be the duty of every person engaged or continuing in a business subject to the tax levied by this part to keep and preserve suitable records of the gross proceeds of the business and other books or accounts necessary to determine the amount of tax for which he or she is liable pursuant to this part. The records shall be kept and preserved for a period of two years and shall be open for examination at all times by the county or by a duly authorized agent, deputy, or employee of the county. (c) A person who fails to pay the tax levied by this part within the time required by this part shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest from the date on which the tax became due and payable at the rate due and payable on the state lodging tax. The penalty and interest shall be assessed and collected as a part of the tax. The county, if good and sufficient reason be shown, may waive or remit the penalty or a portion of the penalty. (Act 2020-178, §3.)
AL Code § 45-26-246.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 7 - Lodging Tax.|Section 45-26-246.03 - Application of State Statutes.

Section 45-26-246.03Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records, interest after due date of tax, or otherwise; the adoption of rules with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this part when applied to the tax levied by this part, shall apply to the levied tax. The county shall have and exercise the same powers, duties, and obligations with respect to the district taxes levied as imposed on the Commissioner of the Department of Revenue and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this part, to the taxes levied, and to the administration of this part are incorporated herein by reference and made a part as if fully set forth. (Act 2020-178, §4.)
AL Code § 45-26-246.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 7 - Lodging Tax.|Section 45-26-246.04 - Collection of Tax.

Section 45-26-246.04Collection of tax. The county shall contract with an agent for collection of the tax and the agent may deduct from the proceeds of the tax levied an amount equal to the contracted amount for the collections, provided the charge does not exceed five percent of the total amount of tax collected. Following that deduction, the agent shall pay the remainder of the tax proceeds to the county. (Act 2020-178, §5.)
AL Code § 45-26-246.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 7 - Lodging Tax.|Section 45-26-246.05 - Disposition of Funds.

Section 45-26-246.05Disposition of funds. Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Elmore County Lodging Fund. The net proceeds from the tax collected outside of the municipalities shall be used by the county for economic development purposes. Sixty-seven percent of the remaining funds in the lodging fund shall be used by the county for economic development purposes. Thirty-three percent of the remaining funds in the lodging fund shall be distributed to the municipalities on an equal basis where the lodging tax was collected to be used by the municipality for economic development purposes pursuant to an agreement with Elmore County. If Elmore County and any municipality fail to agree on the use of the funds by the municipality, that portion shall revert to the lodging fund for appropriation by the county for economic development purposes. All of the net proceeds from any room fees shall be deposited in the Elmore County Lodging Fund to be used by the county for economic development purposes. All funds in the Elmore County Lodging Fund shall be used for economic development purposes as determined by the Elmore County Commission. (Act 2020-178, §6.)
AL Code § 45-26-246.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 7 - Lodging Tax.|Section 45-26-246.06 - Severability.

Section 45-26-246.06Severability. This part shall not be applied in a manner to violate the Commerce Clause of the United States Constitution. If a provision of this part is held invalid, the invalidity shall not affect the remaining provisions of this part. (Act 2020-178, §7.)
AL Code § 45-26A-30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26A - Elmore County Municipalities.|Article 3 - Millbrook.|Part 1 - Police Jurisdiction Outside Corporate Limits.|Section 45-26A-30 - Police Jurisdiction Outside Corporate Limits.

Section 45-26A-30Police jurisdiction outside corporate limits. The police jurisdiction of the City of Millbrook outside of the corporate limits of the city shall not include any territory in Autauga County; nor shall the City of Millbrook exercise police powers or taxing powers outside of the corporate limits in the police jurisdiction of the City of Millbrook in any territory in Autauga County or over or on any person or property or business, trade, or profession outside of the corporate limits of the City of Millbrook in Autauga County; nor shall the City of Millbrook levy, fix, or collect any license or fee of any kind outside of the corporate limits in the police jurisdiction of the City of Millbrook in any territory in Autauga County; nor shall any ordinance of the City of Millbrook enforcing police or sanitation regulations or prescribing fines or penalties for violations thereof have any force or effect outside of the corporate limits in the police jurisdiction of the City of Millbrook in any territory in Autauga County. (Act 2000-471, p. 895, §2.)