reglab/housing_qa huggingface dataset:
AL Code § 45-26-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1992 Tax.|Section 45-26-244.04 - Addition of Tax to Sales Price or Admission Fee.

Section 45-26-244.04Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shall be unlawful for any person subject to the tax to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax levied by this subpart to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (Act 92-508, p. 990, §5.)
AL Code § 45-26-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1992 Tax.|Section 45-26-244.05 - Collections and Enforcement.

Section 45-26-244.05Collections and enforcement. The tax levied by this subpart shall constitute a debt due Elmore County. The tax, together with any interest and penalties, 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. The department shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Elmore County. (Act 92-508, p. 990, §6.)
AL Code § 45-26-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1992 Tax.|Section 45-26-244.06 - Application of State Statutes.

Section 45-26-244.06Application of state statutes. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. The State Commissioner of Revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this subpart to the tax levied under this subpart, and to the administration and enforcement of this subpart, are incorporated by reference and made a part of this subpart as if fully set forth herein. (Act 92-508, p. 990, §7.)
AL Code § 45-26-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1992 Tax.|Section 45-26-244.07 - Charge for Collection.

Section 45-26-244.07Charge for collection. (a) The department shall charge Elmore County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Elmore County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Elmore County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Elmore County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the County Treasurer of Elmore County in an amount equal to the certified amount which shall be paid into the county general fund to be used exclusively for payment of the cost of the purchase of land, planning, construction, and equipping of a new county jail and judicial complex, or for the payment of the principal of and interest on any bonds, warrants, or other obligations issued by or on behalf of the county to finance the costs of a new county jail and judicial complex, as well as the expenses of issuance of any bonds, warrants, or other obligations. Excess proceeds and any interest generated on excess proceeds may be expended for renovation and expansion of the jail facility as provided in subsection (c). When a single bond issue necessary for the purchase of land, planning, constructing, and equipping of a new county jail and judicial complex shall be retired, the additional tax levied pursuant to this subpart shall no longer be collected. No provision shall be made, except by a subsequent vote of the people, for this tax to be continued after the initial bond issue is authorized. (b) Any excess of proceeds collected shall be placed in an interest bearing account and the county commission shall annually take bids on the account, accepting the highest bid from any instate bank. (c) Any excess of proceeds collected and any interest generated on excess proceeds may, at the request of the sheriff and by a duly adopted resolution of the county commission, be used to finance the costs of renovation and/or expansion of the jail facility. (Act 92-508, p. 990, §8; Act 99-534, p. 1168, §1; Act 2006-194, p. 273, §1.)
AL Code § 45-26-244.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.30 - Applicability.

Section 45-26-244.30Applicability. This subpart shall only apply to Elmore County. (Act 2000-487, p. 921, §1.)
AL Code § 45-26-244.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.31 - Definitions.

Section 45-26-244.31Definitions. As used in this subpart, sales and use tax means the same type of tax imposed by the following state sales and use tax statutes: Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2000-487, p. 921, §2.)
AL Code § 45-26-244.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.32 - Levy of Tax.

Section 45-26-244.32Levy of tax. (a) Subject to the time limitations set forth hereafter, the County Commission of Elmore County may levy, in addition to all other taxes, a one cent sales and use tax. It is intended for this sales and use tax to apply to the same privileges, licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes. (b) All sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart. (c) Notwithstanding the foregoing, the privilege license tax authorized by this subpart shall be one tenth of one percent on the gross sales at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing, or manufacturing tangible personal property or used in connection therewith, machinery or equipment used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms. (Act 2000-487, p. 921, §3.)
AL Code § 45-26-244.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.33 - Payment of Tax.

Section 45-26-244.33Payment of tax. The tax levied by this subpart shall be collected by the State Department of Revenue, or by such other collecting entity as the Elmore County Commission may select, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the collecting agent a report in the form prescribed by the collecting agent. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the collecting agent may require. Any person subject to the tax levied by this subpart may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the collecting agent under this section shall be available for inspection by the county commission, or its designee. (Act 2000-487, p. 921, §4.)
AL Code § 45-26-244.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.34 - Addition of Tax to Sales Price or Admission Fee.

Section 45-26-244.34Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this subpart, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shall be unlawful for any person subject to the tax to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax levied by this subpart to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax. (Act 2000-487, p. 921, §5.)
AL Code § 45-26-244.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.35 - Collections and Enforcement.

Section 45-26-244.35Collections and enforcement. The tax levied by this subpart shall constitute a debt due Elmore County. The tax, together with any interest and penalties, 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. The Elmore County Commission or its agent shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the Department of Revenue has for collection of the state sales and use tax, plus the right to reimbursement of all collection costs, including reasonable attorney fees, from the offending party. The Elmore County Commission may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The Elmore County Commission may pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected. (Act 2000-487, p. 921, §6.)
AL Code § 45-26-244.36 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.36 - Application of State Statutes.

Section 45-26-244.36Application of state statutes. (a) All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making reports, keeping and preserving records, providing for penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. (b) The Elmore County Commission shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart that are granted to the Commissioner of Revenue and Department of Revenue by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this subpart to the tax levied under this subpart, and to the administration and enforcement of this subpart, are incorporated by reference and made a part of this subpart as if fully set forth herein. (Act 2000-487, p. 921, §7.)
AL Code § 45-26-244.37 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.37 - Charge for Collection.

Section 45-26-244.37Charge for collection. The collecting agent shall be paid by Elmore County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the Elmore County Commission. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Elmore County for that month following collection. The collecting agent shall promptly pay all amounts collected under this subpart, as the tax is received on or before the first day of each successive month following collections. The collecting agent shall monthly certify to the Elmore County Commission the amount collected and paid to Elmore County. All taxes collected under this subpart shall be paid into the county general fund to be used by the Elmore County Commission for all lawful purposes. (Act 2000-487, p. 921, §8.)
AL Code § 45-26-244.38 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.38 - Authorization to Levy Tax; Referendum; Renewal and Termination.

Section 45-26-244.38Authorization to levy tax; referendum; renewal and termination. (a) In the event the tax set forth herein receives approval by a majority of the qualified county voters who vote in the referendum described below, the tax shall then be in full force and effect for a period of 10 years from the date of its first collection, after which time period it shall automatically terminate unless the tax is renewed and continued for an additional 10-year period by a majority of the qualified voters who vote in a referendum held on the same date as the 2010 General Election. If not approved by a majority of voters voting in the referendum, the tax shall not be collected after November 30, 2010, and this subpart shall have no further force or effect. (b) If the tax is approved in the referendum hereinafter described, then the date of its first collection shall be the first day of the second month following the month in which the referendum is held. (Act 2000-487, p. 921, §9.)
AL Code § 45-26-244.39 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 26 - Elmore County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - Rainy Day Fund.|Section 45-26-244.39 - Creation of Fund.

Section 45-26-244.39Creation of fund. The Elmore County Commission shall create a Rainy Day Fund into which a minimum of five percent of the tax collected monthly under this subpart shall be placed. The commission shall place the funds into an interest bearing account and both interest and principal shall accumulate without expenditure until the Rainy Day Fund shall reach the amount of one million dollars ($1,000,000). When the fund reaches that amount, the commission may access the funds by giving public notice of the proposed use of the funds for one month, and voting unanimously for the proposal in a regular commission meeting. (Act 2000-487, p. 921, §10.)
AL Code § 45-27-80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 1 - Circuit Clerks.|Section 45-27-80 - Expense Allowance for Supernumerary Circuit Clerks.

Section 45-27-80Expense allowance for supernumerary circuit clerks. (a) This section shall be applicable to supernumerary circuit clerks In Escambia County. (b) Any law to the contrary notwithstanding, the Supernumerary Circuit Clerk of Escambia County shall receive an annual expense allowance in an amount which together with any salary from county, municipality, or state funds shall equal the total annual salary paid to the Supernumerary Tax Collector of Escambia County. Such annual expense allowance shall be payable from the county general fund in monthly installments in an amount equalling the difference between the monthly installment of the total annual salary paid to the county supernumerary tax collector and the monthly installment of the annual salary paid to the county supernumerary circuit clerk. (Act 83-679, p. 1068, §§1, 2.)
AL Code § 45-27-80.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 2 - Court Reporters.|Section 45-27-80.20 - Compensation of Court Reporters.

Section 45-27-80.20Compensation of court reporters. In addition to all other compensation provided for by law, the official court reporter of the Twenty-first Judicial Circuit of Alabama shall be entitled to additional compensation payable by Escambia County in the amount of seven thousand dollars ($7,000) annually. Such additional compensation shall be paid to the court reporter in equal monthly installments from the general funds of Escambia County. (Acts 1976, No. 251, p. 287, §1; Act 82-475, p. 795, §1.)
AL Code § 45-27-80.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 3 - Judicial Compensation.|Section 45-27-80.40 - Compensation of Judges.

Section 45-27-80.40Compensation of judges. (a) In the Twenty-first Judicial Circuit, in Escambia County, the county commission shall pay the presiding circuit judge and circuit court judge No. 2 a total expense allowance of twelve thousand dollars ($12,000) per annum. Such expense allowance shall be paid in equal monthly installments from the county treasury. Such expense allowances shall be in lieu of any expense allowances provided for by Act Nos. 569, H. 994 of the 1947 Regular Session (Acts 1947, p. 402, as amended); 531, S. 574, 1949 Regular Session (Acts 1949, p. 840); 249, H. 977, 1976 Regular Session (Acts 1976, p. 286); and Act No. 82-474, H. 811, 1982 Regular Session (Acts 1982, p. 795), or any other laws or parts of laws relating to expense allowances for such officer. These acts are repealed in part only to the extent there is a conflict with this section. (b) The Escambia County Commission shall pay to the district court judge of the judicial circuit an annual expense allowance of six thousand dollars ($6,000), payable in the same manner as that received by the circuit judges provided for by subsection (a). Such expense allowance shall be in lieu of any expense allowances heretofore provided for by law or parts of laws for such officer and these are repealed only to the extent there is a conflict with this section. (Act 88-838, 1st Sp. Sess., p. 311, §§1, 2.)
AL Code § 45-27-80.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 8 - Courts.|Part 1 - Circuit Court.|Division 4 - Juries.|Section 45-27-80.60 - Excusal of Jurors.

Section 45-27-80.60Excusal of jurors. In all capital cases where trial by jury is held before the circuit court in the Twenty-first Judicial Circuit of Alabama, the judge presiding over the empanelment of the jury venire in the capital case is authorized to excuse any prospective juror outside the presence of the defendant provided the juror has a legal excuse for being excused and it shall be within the discretion of the judge to determine whether the prospective juror's excuse is legal; provided that in no case shall there be a smaller number of jurors to select from in the capital case than provided by statutes not in force and effect. (Act 80-712, p. 1446, §1.)
AL Code § 45-27-82.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 8 - Courts.|Part 3 - District Attorney.|Division 2 - Pretrial Diversion Program.|Section 45-27-82.20 - Established; Discretionary Powers; Supervision and Control.

Section 45-27-82.20Established; discretionary powers; supervision and control. (a) The District Attorney of the Twenty-first Judicial Circuit of Alabama may establish a pretrial diversion program. (b) The district attorney shall retain all discretionary powers endowed by the common law and provided for by statutes and acts of this state or powers or discretion otherwise provided by law for the District Attorney of the Twenty-first Judicial Circuit. (c) The pretrial diversion program shall be under the direct supervision and control of the district attorney and the district attorney may contract with any agency, person, or corporation for services related to this subpart. The district attorney may employ necessary persons to accomplish this subpart and these persons shall serve at the pleasure of the district attorney. (Act 95-388, p. 791, §1.)
AL Code § 45-27-82.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 27 - Escambia County.|Article 8 - Courts.|Part 3 - District Attorney.|Division 2 - Pretrial Diversion Program.|Section 45-27-82.21 - Applicants for Admittance.

Section 45-27-82.21Applicants for admittance. (a) A person charged with a criminal offense specified in this subsection whose jurisdiction is in the circuit or district court of the Twenty-first Judicial Circuit of Alabama may apply to the District Attorney of the Twenty-first Judicial Circuit for admittance to the pretrial diversion program. A person charged with any of the following may apply for the program: (1) Drug offenses as provided in Section 12-23-5. (2) Property offenses. (3) Offenses wherein the victim did not receive serious physical injury. (4) Offenses in which the victim was not a child under 14 years of age, a law enforcement officer, a school official, or a correctional officer. (5) All misdemeanors other than traffic or conservation offenses. (b) No persons charged with a Class A felony or a crime that involved serious injury to a person or death shall be eligible for pretrial diversion. (c) Any person deemed by the district attorney to be a threat to the safety or well-being of the community shall not be eligible for the pretrial diversion program. (d) The district attorney, in his or her sole discretion, may waive any of the prohibitions or prohibited offenses set forth in subsections (a) through (c) if he or she finds that justice or special circumstances dictate such a waiver. (Act 95-388, p. 791, §2; Act 2006-202, p. 300, §1; Act 2006-222, p. 383, §1.)