reglab/housing_qa huggingface dataset:
AL Code § 45-41-230.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 23 - Sheriff.|Part 1 - General Provisions.|Division 2 - Qualifications.|Section 45-41-230.20 - Minimum Qualifications for Sheriff; Continuing Education.

Section 45-41-230.20Minimum qualifications for sheriff; continuing education.  (a) On or after May 18, 2020, a person qualifying for election as Sheriff of Lee County or any person appointed to serve as sheriff 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 high school diploma or a GED equivalent. (5) The person is 25 years of age or older prior to qualifying. (6) The person has three or more years of full-time prior service as a law enforcement officer having the power of arrest, which service is certified by the Alabama Peace Officers' Standards and Training Commission, and the person has not been retired or separated from full-time active law enforcement certified through the Alabama Peace Officers' Standards and Training Commission for more than two consecutive years from the date of qualifying, or in the event the person has been retired or separated from active law enforcement for more than two consecutive years, the person has obtained a recertification of full-time active law enforcement status as a law enforcement officer from the Alabama Peace Officers' Standards and Training Commission prior to the date of qualifying. (7) The person has never been convicted of a felony criminal offense in this state or convicted of a criminal offense in another jurisdiction where a conviction of the offense would be considered a felony offense in this state. (b) Upon election, the sheriff of the county shall attend annually a minimum of 20 hours of executive level continuing education approved by the Alabama Sheriff's Association, National Sheriff's Association, or any other recognized executive level continuing education program designed for law enforcement. (Act 2020-126, §§2, 3.)
AL Code § 45-41-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 4 - Tax, Miscellaneous.|Division 1 - Additional Taxes and Fees Levied by County Commission.|Section 45-41-243 - Taxes and Fees Authorized.

Section 45-41-243Taxes and fees authorized. (a) The Lee County Commission is hereby authorized and empowered to levy, at their discretion, and collect or provide for the collection of additional taxes and fees outside the city limits of Auburn and Opelika as follows: (1) A cigarette tax. (2) A beer tax. (3) A soft drink tax. (4) A solid waste disposal fee or a garbage fee on residents of the county who do not contract for private garbage disposal. Such fee shall be collected by use of the property tax books. Any owner of rental property shall pay the fee on any property he or she owns. Mobile home owners shall pay the fee at the time they buy their tags or decals. (b) The county commission is also authorized and empowered to adjust filing fees and license fees in the county. (c) The revenue from the taxes and the increase in fees herein authorized shall be deposited into the county general fund to be used in the manner prescribed by the county commission. (d) Before imposing any tax or fee provided for in subsections (a) and (b), the county commission shall publish a copy of the proposed tax or fee in the Opelika-Auburn News, the Auburn Bulletin, and The Columbus Ledger-Enquirer at least 30 days prior to its enactment. The county commission is further authorized to conduct public hearings and conduct advisory referendum elections on any profound tax or fee provided for in subsections (a) and (b). (Act 81-737, p. 1265, §§1-4.)
AL Code § 45-41-243.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 4 - Tax, Miscellaneous.|Division 3 - Visual Entertainment Devices.|Section 45-41-243.40 - Privilege License Fee.

Section 45-41-243.40Privilege license fee. (a)(1) In Lee County, there is hereby levied a privilege license fee of ten cents ($.10) per visual entertainment device on the rental of each visual entertainment device in the county. This fee is in addition to all other taxes heretofore levied. (2) For the purposes of this section, the term visual entertainment device includes, but is not limited to, video cassettes, compact discs (CDs), digital versatile disks (DVDs), or any similar device for replaying movies or other visual images, including cartoons, video games, or other visual entertainment. (b) Each person, firm, partnership, corporation, or other business venture which rents visual entertainment devices shall report the rentals thereof each month on a form provided by the Lee County tax collecting official and pay the fees to the tax collecting official in the same method and manner as prescribed in Article 1 of Title 40, as last amended, or otherwise provided by local act. It is intended that this levy shall be on the consumer, and the individual or company renting the visual entertainment devices is acting as the agent for the county in collecting and reporting these fees. (c) The receipts of the fees shall be deposited into the county general fund. (d) Anyone who shall fail to report or remit the fees when due shall be subject to the penalties prescribed in Sections 40-23-11, et seq. (Act 91-280, p. 534, §§1-4; Act 91-335, p. 653, §§1-4; Act 2004-371, p. 602, §1; Act 2004-471, p. 877, §1.)
AL Code § 45-41-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 1 - Exemptions.|Section 45-41-244 - Lee County Cattlemen's Association Rodeo.

Section 45-41-244Lee County Cattlemen's Association Rodeo. The Lee County Cattlemen's Association Rodeo is exempted from collection and payment of any county and municipal sales taxes levied upon admission to the Lee County Cattlemen’s Association Rodeo. (Act 97-517, p. 908, §1.)
AL Code § 45-41-244.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 2 - 1969 Tax.|Section 45-41-244.21 - Exemptions; Definitions.

Section 45-41-244.21Exemptions; definitions. There are exempted from the levy of such taxes the gross receipts of any business and the gross proceeds of all sales which are exempted under the state sales tax statutes from the computation of the amount of the state sales tax. And there is also exempted from the levy the storage, use, or other consumption of property, the storage, use, or other consumption of which is exempted under the state use tax statutes from the state use tax. Subject to these exemptions, every person storing or using or otherwise consuming in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City tangible personal property purchased at retail shall be liable for the tax imposed, and the liability shall not be extinguished until the tax has been paid by such person; provided, however, that a receipt from a registered seller given to the purchaser of any property to be used, stored, or consumed in such part of Lee County shall be sufficient to relieve the purchaser from further liability for the tax to which such receipt may refer. The term registered seller means the person registered with the Department of Revenue pursuant to the state sales tax statutes. The term state sales tax statutes means Act 100, H. 94, approved August 18, 1959, which levies a retail sales tax for state purposes, and includes all statutes, including amendments to Act 100 which expressly set forth any exemptions from the computations of the tax levied in Act 100, and all other statutes which expressly apply to, or purport to affect, the administration of Act 100 and the incidence and collection of the tax imposed therein. The term state use tax statutes means Chapter 23, Title 40, as amended, including all statutes enacted which set forth any exemptions from the computation of the tax levied in Chapter 23 and all other statutes which expressly apply to, or purport to affect, the administration of the article and the incidence and collection of the tax imposed therein. (Acts 1969, No. 1254, p. 2364, §2; Act 2005-306, 1st Sp. Sess., p. 613, §1; Act 2005-310, 1st Sp. Sess., p. 626, §1.)
AL Code § 45-41-244.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 2 - 1969 Tax.|Section 45-41-244.22 - Collection; Monthly Report.

Section 45-41-244.22Collection; monthly report. The sales tax levied in Section 45-41-244.20 shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrues; the use tax levied pursuant to Section 45-41-244.20 shall be due and payable quarterly on or before the 20th day of the month next succeeding each quarterly period during which the storage, use, or other consumption, of the tangible personal property became taxable, each such quarterly period to end on the last day of each of the months of March, June, September, and December. All taxes levied pursuant to this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax and the state use tax. On or prior to the due dates of the taxes levied each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth with respect to all sales and business that are required to be used as a measurement of the tax levied, a correct statement of the gross proceeds of all such sales and the gross receipts of all such business, and setting forth with respect to the use tax levied, the total sales price of all property, the use, storage, or other consumption of which became subject to the tax during the then preceding quarterly period. Such reports shall include also such other items of information pertinent to the taxes and the amount thereof as the State Department of Revenue may require. Any person subject to the taxes levied may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the taxes due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the governing body of Lee County, or its designated agent, at reasonable times during business hours. (Acts 1969, No. 1254, p. 2364, §3.)
AL Code § 45-41-244.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 2 - 1969 Tax.|Section 45-41-244.23 - Quarterly Returns.

Section 45-41-244.23Quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City, which storage, use, or other consumption is not exempted from the tax imposed, shall at the time of making such sale, or, if the storage, use, or other consumption of such tangible personal property in such part of Lee County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. On the 20th day of the month following the close of each quarterly period provided for in Section 45-41-244.22, each registered seller shall file with the Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the department showing the total sales of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the tax imposed during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the tax required to be collected by such registered seller during the period followed by the return; provided, that any registered seller may defer collecting the tax with respect to credit sales until collection of the proceeds of such sales and may defer reporting credit sales until after their collection, but shall thereafter collect the taxes along with collection of the credit sales and shall include in each quarterly report all credit collections made during the preceding quarterly period, and shall remit the taxes with respect thereto at the tangible personal property in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City need not file a report or make any further payments of the tax, but each person who purchases tangible personal property, the storage, use, or other consumption of which is subject to the tax imposed, and who has not paid the tax due with respect thereto to a registered seller, shall report and pay the tax as required bySection 45-41-244.22.  (Acts 1969, No. 1254, p. 2364, §4; Act 2005-306, 1st Sp. Sess., p. 613, §1; Act 2005-310, 1st Sp. Sess., p. 626, §1.)
AL Code § 45-41-244.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 2 - 1969 Tax.|Section 45-41-244.24 - Addition of Tax to Sales Price or Admission Fee.

Section 45-41-244.24Addition of tax to sales price or admission fee. Each person engaging or continuing within that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City in a business subject to the taxes levied in Section 45-41-244.20 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 on account of the taxes; and every registered seller shall likewise add to the sales price and collect from the purchaser the amount of any tax which the registered seller is required to collect. It shall be unlawful for any person subject to the tax levied 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 herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof. It shall likewise be unlawful for any registered seller to fail or refuse to add to the sales price and to collect from the purchaser the amount of the tax imposed or to refund or offer to refund or absorb, or to advertise directly or indirectly the absorption of, the tax or any portion thereof. (Acts 1969, No. 1254, p. 2364, §5; Act 2005-306, 1st Sp. Sess., p. 613, §1; Act 2005-310, 1st Sp. Sess., p. 626, §1.)
AL Code § 45-41-244.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 2 - 1969 Tax.|Section 45-41-244.25 - Taxes Constitute Debt.

Section 45-41-244.25Taxes constitute debt. The taxes imposed by this subpart shall constitute a debt due Lee 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. All provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the county taxes levied, and the State Department of Revenue for the use and benefit of Lee 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 the department has for collection of the state sales tax and the use 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 taxes authorized to be levied by this subpart, and otherwise to enforce this subpart, including any litigations involving the subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it for Lee County. (Acts 1969, No. 1254, p. 2364, §6.)
AL Code § 45-41-244.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 2 - 1969 Tax.|Section 45-41-244.26 - Applicability of State Provisions.

Section 45-41-244.26Applicability of state provisions. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay 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 tax levied in Section 45–41–244.20, shall apply to the county tax levied, and 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 due date of tax, penalties for failure to pay tax, make reports or otherwise 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 county use tax levied shall apply to the county tax. The Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the county taxes levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein. (Acts 1969, No. 1254, p. 2364, §6.)
AL Code § 45-41-244.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 2 - 1969 Tax.|Section 45-41-244.27 - Cost of Collection.

Section 45-41-244.27Cost of collection. The Department of Revenue shall charge Lee County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the revenue commissioner and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are received by the Department of Revenue; and on or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Lee County during the month immediately preceding the making of such certificate. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Lee County during each month, the commissioner may deduct from the taxes collected in the month the charges due the department for the collection of taxes for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the custodian of the public school funds of Lee County, in his or her official capacity, in the amount equal to the amount so certified by the revenue commissioner as having been collected for the use of the county. The custodian of public school funds for Lee County shall deposit the revenue derived from the taxes levied herein in the public school funds of the county; and the net proceeds derived from the taxes levied by this subpart shall be used for general school purposes in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. (Acts 1969, No. 1254, p. 2364, §8; Act 2005-306, 1st Sp. Sess., p. 613, §1; Act 2005-310, 1st Sp. Sess., p. 626, §1.)