reglab/housing_qa huggingface dataset:
AL Code § 45-50-245.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2021 Tax.|Section 45-50-245.61 - Authorization of Levy.

Section 45-50-245.61Authorization of levy.  (a)(1) The Monroe County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax, for a set period of time as provided by the county commission, in an amount of up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the county.  (2) The tax may be levied on September 1, 2021.  (3) The county commission shall set the expiration date of the tax authorized under subdivision (1). Upon expiration of the tax, the authority of the county commission to levy the tax authorized under subdivision (1) shall be void.  (b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.  (c) Any tax levied under this subpart may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax.  (Act 2021-194, § 3.)
AL Code § 45-50-245.62 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2021 Tax.|Section 45-50-245.62 - Collection of Taxes.

Section 45-50-245.62Collection of taxes. The tax levied by this subpart shall be collected at the same time and in the same manner as the state sales and use taxes are collected in Monroe County and those sales and use taxes applicable only to Monroe County.  (Act 2021-194, § 4.)
AL Code § 45-50-245.63 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2021 Tax.|Section 45-50-245.63 - Taxes to Be Added to Sales Price.

Section 45-50-245.63Taxes to be added to sales price. Each person engaging or continuing in a business subject to the tax levied by this subpart, and each casual sale that is subject to tax, shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful for any person subjected to the tax to fail or refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this subpart. It shall be unlawful for any person subjected 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 2021-194, § 5.)
AL Code § 45-50-245.64 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2021 Tax.|Section 45-50-245.64 - Taxes Constitute Debt.

Section 45-50-245.64Taxes constitute debt. The tax levied by this subpart shall constitute a debt due Monroe 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. Monroe County shall collect the tax, enforce this subpart, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in Monroe County.  (Act 2021-194, § 6.)
AL Code § 45-50-245.65 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2021 Tax.|Section 45-50-245.65 - Applicability of Other Sales and Use Tax Statutes.

Section 45-50-245.65Applicability of other sales and use tax statutes. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Monroe County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. Monroe County shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to Monroe County. All provisions of the existing sales and use tax statutes that are made applicable by this subpart to the tax levied under this subpart, and the administration and enforcement of this subpart, are incorporated by reference and made part of this subpart as if fully set forth herein.  (Act 2021-194, § 7.)
AL Code § 45-50-245.66 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2021 Tax.|Section 45-50-245.66 - Monroe County Highway Repair and Maintenance Fund.

Section 45-50-245.66Monroe County Highway Repair and Maintenance Fund. There is created the Monroe County Highway Repair and Maintenance Fund within the county treasury for the deposit of tax proceeds collected under this subpart as provided in Section 45-50-245.67. The county commission shall administer the fund.  (Act 2021-194, § 8.)
AL Code § 45-50-245.67 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2021 Tax.|Section 45-50-245.67 - Disposition of Funds.

Section 45-50-245.67Disposition of funds.  (a) All taxes collected under this subpart shall be remitted to Monroe County and deposited in the Monroe County Highway Repair and Maintenance Fund created in Section 45-50-245.66 to be used for paving of existing unpaved roads and the maintenance, repair, and replacement of existing public roads, highways, and bridges in the county. The funds shall not be used for any of the following: (1) Salaries, benefits, or any other form of compensation for state or contract employees, except as included in direct project costs.  (2) The purchase or lease of new equipment, other than equipment purchased and permanently installed as a part of a road or bridge project authorized in this subsection.  (3) The purchase of herbicides.  (b) By December 1 of each year, the county commission shall annually certify to the Department of Examiners of Public Accounts that the proceeds from the tax provided for in this subpart are used solely for paving of existing unpaved roads and the maintenance, repair, and replacement of existing public roads, highways, and bridges in the county as provided in subsection (a).  (Act 2021-194, § 9.)
AL Code § 45-23-240.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 1 - Creation.|Section 45-23-240.40 - Creation; Clerks and Assistants.

Section 45-23-240.40Creation; clerks and assistants. There is created within the Tax Assessor's Office of Dale County a license division. The county commission shall furnish suitable quarters and provide the necessary forms, books, stationery, records, equipment, and supplies, except for such stationery forms and supplies as are furnished pursuant to law by the State Department of Finance or the Comptroller. The county commission shall insure that the tax assessor has sufficient staff and shall provide such clerks, and other assistants for the tax assessor as shall be necessary from time to time for the proper and efficient performance of the duties of the office. The tax assessor shall have authority to employ such clerks, and other assistants, and to fix their compensation; provided however, the number and compensation of such clerks and other assistants shall be subject to the approval of the county commission. The compensation of such clerks and other assistants shall be paid biweekly out of the general fund of the county in the same manner as other county employees are paid. (Act 87-111, p. 156, §1.)
AL Code § 45-23-240.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 1 - Creation.|Section 45-23-240.41 - Duties; Commission and Fees.

Section 45-23-240.41Duties; commission and fees. The tax assessor shall perform all duties relating to the assessment and collection of taxes on motor vehicles in the county and issue applications for certificates of title on vehicles, which have heretofore been performed by the tax collector and the judge of probate. The Tax Collector and the Judge of Probate of Dale County are relieved of all duties and responsibilities relative to the assessment and collection of taxes on such motor vehicles. The tax assessor shall receive the commission and fees now allowed the tax collector and judge of probate for performing these functions, and such fees and commissions shall be remitted to the county general fund. Reporting and remitting of such tax shall be made at the same time as other reports and remittances are now made. (Act 87-111, p. 156, §2.)
AL Code § 45-23-240.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 1 - Creation.|Section 45-23-240.42 - Recordkeeping.

Section 45-23-240.42Recordkeeping. The tax assessor shall keep at all times an accurate record of all licenses received by him or her from the Comptroller and of the disposition of same, of all monies received, and of the licenses issued by him or her. He or she shall report to the Comptroller at the same time and in the same manner that other licensing officials are required to do under general law. All unissued licenses and the stubs or duplicates or carbon copies of licenses issued shall be accounted for as required by law.  (Act 87-111, p. 156, §3.)
AL Code § 45-23-240.43 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 1 - Creation.|Section 45-23-240.43 - Charge and Collection of Fees.

Section 45-23-240.43Charge and collection of fees. Except as hereinafter provided, the tax assessor shall be entitled to charge and collect the same fees that are now provided for by law. For the performance of duties relative to the recording of the transfer of the ownership of motor vehicles as prescribed in this code, the tax assessor shall charge and collect a fee of one dollar twenty five cents ($1.25). All such fees shall be the property of the county and shall be paid to the general fund of the county. Refunds for licenses issued by mistake or fact of law shall be made under the conditions and in the manner prescribed by this code. (Act 87-111, p. 156, §4.)
AL Code § 45-23-240.44 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 1 - Creation.|Section 45-23-240.44 - Payment of Tax Required for Issuance of License.

Section 45-23-240.44Payment of tax required for issuance of license. To prevent motor vehicles from escaping taxation and to provide for a more efficient procedure for assessment and collection of taxes due on same, no licenses shall be issued to operate motor vehicles on the public highways of this state, nor shall any transfer be made by the tax assessor until the ad valorem tax on such vehicles shall have been paid to the county for the preceding year as evidenced by receipt from the tax assessor. Every person, firm, or corporation driving or owning a motor vehicle who desires to operate a motor vehicle on the public highways of Alabama shall first return such motor vehicle for ad valorem taxation purposes to the tax assessor who shall issue a certificate of assessment on a form prescribed by the State Department of Revenue, shall collect the taxes shown thereon, and shall make a duplicate of the tax receipt and keep same on file in his or her office. The license tag shall be evidence of the payment of the license and ad valorem tax due as provided under this division. (Act 87-111, p. 156, §5.)
AL Code § 45-23-240.45 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 1 - Creation.|Section 45-23-240.45 - Assessment.

Section 45-23-240.45Assessment. Before any vehicle can be assessed, the tax assessor shall be furnished the tag number presently on the vehicle unless such vehicle is new, in which case the tax assessor shall be furnished a bona fide bill of sale from the dealer showing when the vehicle was bought new. In the case of a used car brought into the state from a state which provides that upon sale or transfer of the motor vehicle the tags are either surrendered to an appropriate authority or subsequently reissued by the seller, the tax assessor shall be furnished a bona fide certificate of title properly assigned which indicates when the car was sold to an individual, firm, corporation, or association, living or operating in this state. If such tag number or bill of sale or certificate of title is not furnished, the vehicle shall be presumed to have been in the state the entire year for which taxes are being assessed. (Act 87-111, p. 156, §6.)
AL Code § 45-23-240.46 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 1 - Creation.|Section 45-23-240.46 - Renewal by Mail; Mail Order Fee.

Section 45-23-240.46Renewal by mail; Mail Order Fee. The tax assessor may, at his or her discretion, mail an application for renewal of licenses to whom such license has been previously issued, such renewal forms required to be returned prior to the expiration date of the license. Such renewal forms may be in postcard form and with sufficient information thereon to adequately identify and process such renewal. The signature of the licensee thereon and proper remittance shall constitute sufficient authority for the tax assessor to issue such license and return to the licensee by mail. There is established a fee to be entitled "Mail Order Fee" which shall be set from time to time by the county governing body to pay the cost of the mailing procedure herein provided, and such fee shall be collected by the tax assessor at the time of issuance and paid over to the general fund of the county as are other fees and commissions. (Act 87-111, p. 156, §7.)
AL Code § 45-23-240.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 2 - License Renewal by Mail.|Section 45-23-240.60 - Mail Order Procedures.

Section 45-23-240.60Mail order procedures. (a) The county revenue commissioner shall mail applications for renewal of motor vehicle licenses and tags, boat licenses, and manufactured home licenses to the person to whom the license or tag was previously issued. Renewal forms shall be in postcard form and shall contain sufficient information to adequately identify and process the renewal. If the current licensee or owner so chooses, he or she shall sign the application form, indicating any change of address, and return the form by mail to the county revenue commissioner, together with his or her check or money order for any ad valorem or license taxes, and fees required as indicated on the form. For renewal of motor vehicle tags, renewal by mail is an option only available to the person to whom the renewal was sent and only if he or she is still the legal owner of the motor vehicle. (b) All applications for renewal by mail for motor vehicle licenses and tags, boat licenses, and manufactured home licenses, together with the appropriate amount of taxes and fees, shall be due to the county revenue commissioner on or before the 20th day of the month in which the previous tag or license expires. The county revenue commissioner shall mail to the owner or licensee the renewed tag or license on or before the last day of the same month. Checks and money orders for the payment of taxes and fees shall be made payable to the county revenue commissioner. (c) The signature of the licensee on the renewal form, together with the proper remittance, shall constitute sufficient authority for the county revenue commissioner to issue and mail the renewed tag or license to the owner or licensee. When an application is returned to the county revenue commissioner unsigned, or when less than the correct amount of taxes or fees are remitted, the application shall be returned to the owner or licensee for correction. In this event, the expiration period for the previously issued tag or license may not be extended. If more than the correct amount of taxes or fees is remitted, the county revenue commissioner shall refund the difference to the owner or licensee by mail with the renewed tag or license. (d) A mail order fee shall be set from time to time by the county commission to pay the cost of the renewal by mail process. The fee shall be collected by the county revenue commissioner at the time of any renewal and shall be deposited into the county general fund in the same manner as other fees and commissions. (e) The mail order procedure authorized by this section for the renewal of tags and licenses is optional, additional, and alternative to the procedure now provided by law. Each owner and licensee shall continue to have the right to apply for renewal, pay taxes, and to receive tags and licenses in person without the payment of the additional mail order fee. (Act 97-527, p. 921, §§1-5.)
AL Code § 45-23-240.80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 3 - Worthless Checks.|Section 45-23-240.80 - Invalid Check Procedures.

Section 45-23-240.80Invalid check procedures. In Dale County, when a personal check given for a license is found to be noncollectible for any reason, the revenue commissioner shall notify the Worthless Check Unit of the District Attorney's Office which shall make a reasonable attempt to collect the amount due for the license. In the event the collection cannot be made, the district attorney's office shall so state in writing and the statement shall constitute authorization for the revenue commissioner to void the license. Once the license has been voided, the revenue commissioner shall receive credit for the cost of the license plus the issuance fee. The appropriate state office shall mark the records pertaining to the void license and upon inquiry by any law enforcement agency, shall notify the agency that the party in question is operating under a void license. (Act 97-871, p. 224, §1; Act 97-882, p. 236, §1.)
AL Code § 45-23-240.100 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 23 - Dale County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Part 3 - License Division.|Division 4 - Transaction Fee.|Section 45-23-240.100 - This Section Was Assigned by the Code Commissioner in the 2019 Regular Session, Effective March 15, 2019. This Is Not in the Current Code Supplement.

Section 45-23-240.100THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MARCH 15, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) In Dale County, the Revenue Commissioner shall collect a tag transaction fee in the amount of five dollars ($5) for each motor vehicle tag, except trailer tags, issued or renewed in the county. The fee shall not apply to tag transfers and replacement transactions. The tag transaction fee shall be in addition to any other fees authorized by law. (b) Three percent of the proceeds from the fees shall be retained by the Revenue Commissioner to be used for the operation of his or her office. The remainder of the proceeds from the fees shall be distributed by the Revenue Commissioner to the Dale County Commission to be further distributed by the county commission to municipalities and to emergency medical services organizations for emergency medical services and activities in the county. (c) The funds distributed by the county commission pursuant to this section to municipalities and to emergency medical services organizations shall be used solely to provide emergency medical services in the county including salaries, equipment, supplies, matching funds, training, or other purposes directly related to the providing of emergency medical services. (d) Notwithstanding subsections (b) and (c), the county commission, by resolution of the county commission, may use a portion of the funds prior to distribution as provided in subsection (b) to contract with private emergency medical services if the county determines that contracts with private emergency medical services are necessary. (Act 2019-239, §1.)
AL Code § 45-37A-51.100 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 1 - Establishment of Plan.|Section 45-37A-51.100 - Derivation and Application.

Section 45-37A-51.100Derivation and application. This subpart is derived in part from one or more provisions of Act 24 of the extra session of the Legislature of 1936-1937, approved January 26, 1937 (Acts 1936-37, p. 20); Act 512 of the Regular Session of the Legislature of 1939, approved September 21, 1939 (Acts 1939, p. 795); subdivision 10 of Article 16 of Chapter 4 of Title 62 of the 1949 Code of Alabama (Title 62, p. 322); Act 334 of the Regular Session of the Legislature of 1945, approved July 6, 1945 (Loc. Acts 1945, p. 144); Act 237 of the Regular Session of the Legislature of 1947, approved August 4, 1947 (Loc. Acts 1947, p. 144); Act 470 of the Regular Session of the Legislature of 1949, approved August 25, 1949; Act 1272, 1973 Regular Session (Acts 1973, p. 2124); Act 791, 1975 Regular Session (Acts 1975, p. 1585); Act 94-567, 1994 Regular Session (Acts 1994, p. 1039); Act 96-635, 1996 Regular Session (Acts 1996, p. 1008); Act 99-307, 1999 Regular Session (Acts 1999, p. 415); Act 2000-558, 2000 Regular Session (Acts 2000, p. 773); Act 2001-544, 2001 Special Session (Acts 2001, p. 1095); Act 2001-563, 2001 Special Session (Acts 2001, p. 1140); and Act 2002-438, 2002 Regular Session (Acts 2002, p. 1145), and other amendatory acts for the pension system, as amended; but nothing in the derivation of this subpart or in the above statement of derivation shall be construed to render this subpart other than an act original in form. This subpart shall apply to Class 1 cities of the State of Alabama which have the requisite population according to the last, any preceding, or any succeeding federal census, and shall only apply to Class 1 municipalities according to such census. (Act 2006-339, p. 851, Art. I, §1.)
AL Code § 45-37A-51.102 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 5 - Birmingham.|Part 2 - Employees.|Part 2 - Retirement and Relief System.|Division 1 - Establishment of Plan.|Section 45-37A-51.102 - Purpose.

Section 45-37A-51.102Purpose. The general purpose of the system embraced in this subpart is the governmental one of promoting efficiency of employees in the service by partially relieving their minds of harassing fear of the consequences of loss of employment through disability, old age, and otherwise, and of other adverse circumstances surrounding the foregoing; and by furnishing trained employees a partial incentive to remain in the service thereby presumptively increasing efficiency. (Act 2006-339, p. 851, Art. I, §3.)