reglab/housing_qa huggingface dataset:
AL Code § 45-18-242.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 3 - Tax, Loding.|Section 45-18-242.09 - Enforcement of Collection of Taxes.

Section 45-18-242.09Enforcement of collection of taxes. The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of the person from whom said 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 privilege or license taxes due the state shall apply fully to the collection of the county taxes levied hereby, and the agency for the use and benefit of the county shall collect such taxes and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that the state or the department of revenue of the state (hereinafter, the "department") has for collection of the state lodging tax. The agency 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 part, and to otherwise enforce this part, including any litigation involving the Act; and the agency shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it for the county.  (Act 98-657, p. 1440, §10.)
AL Code § 45-18-242.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 3 - Tax, Loding.|Section 45-18-242.10 - Application of State Statutes.

Section 45-18-242.10Application 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 with respect thereto, interest after due date of tax, and compliance generally with the state lodging tax statutes, the rules and regulations promulgated 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 county tax levied hereby. The agency shall have and exercise the same powers, duties, and obligations with respect to the county tax levied hereby as are imposed on the Commissioner of Revenue of the state and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable by this part to the county tax levied hereby and to the administration of this part are incorporated herein by reference and made a part hereof as if fully set forth herein.  (Act 98-657, p. 1440, §11.)
AL Code § 45-18-242.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 3 - Tax, Loding.|Section 45-18-242.11 - Disposition of Funds.

Section 45-18-242.11Disposition of funds. (a) The custodian of the general funds of the county shall deposit the revenue derived from the tax levied pursuant to this part into the county general fund to be used by the county commission for either the county jail or county courthouse or both, including the planning, designing, construction, renovation, improving, replacement, maintenance, financing, upkeep, and operation of the county jail or county courthouse, or both. The revenue may specifically be used to make lease payments for or debt service relating to the county jail or county courthouse, or both, and for the payment of, or to retire or to refinance any bonds, warrants, obligations, or other indebtedness used by or on behalf of Conecuh County which relates to any of the purposes of this section. (b) Any actions taken or disbursements made prior to November 19, 2004, which are consistent with this section, are ratified, validated, and confirmed. (Act 98-657, p. 1440, §12; Act 2004-697, p. 78, §12.)
AL Code § 45-18-242.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 3 - Tax, Loding.|Section 45-18-242.12 - Relation to Other Laws.

Section 45-18-242.12Relation to other laws. This part is supplemental and shall be construed in pari materia with other laws regulating taxes; provided, however, those laws or parts of laws which are in direct conflict or inconsistent herewith are repealed.  (Act 98-657, p. 1440, §14.)
AL Code § 45-18-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-18-243 - Applicability.

Section 45-18-243Applicability. This part shall only apply to Conecuh County. (Act 98-131, p. 192, §1 to 8 as applicable.)
AL Code § 45-18-243.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-18-243.01 - Relation to State Statutes.

Section 45-18-243.01Relation to state statutes. As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, 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 98-131, p. 192, §2.)
AL Code § 45-18-243.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-18-243.02 - Levy of Tax; Exemptions.

Section 45-18-243.02Levy of tax; exemptions. (a) The County Commission of Conecuh County may levy, and repeal after the levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent privilege license tax against gross sales or gross receipts. (b) The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part. (Act 98-131, p. 192, §3.)
AL Code § 45-18-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-18-243.03 - Monthly Report.

Section 45-18-243.03Monthly report. The tax levied by this part shall be collected by the State Department of Revenue 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 department a report in the form prescribed by the department. 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 department may require. Any person subject to the tax levied by this part 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 department under this section shall be available for inspection by the county commission, or its designee.  (Act 98-131, p. 192, §4.)
AL Code § 45-18-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-18-243.04 - Addition of Tax to Sales Price or Admission Fee.

Section 45-18-243.04Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this part, 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 part 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 98-131, p. 192, §5.)
AL Code § 45-18-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-18-243.05 - Collection of Tax; Enforcement.

Section 45-18-243.05Collection of tax; enforcement. The tax levied by this part shall constitute a debt due Conecuh 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 part, 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 part and to enforce this part. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Conecuh County.  (Act 98-131, p. 192, §6.)
AL Code § 45-18-243.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-18-243.06 - Applicability of Parallel State Provisions.

Section 45-18-243.06Applicability of parallel state provisions. 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 part shall apply to the tax levied under this part. 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 part 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 part to the tax levied under this part, and to the administration and enforcement of this part, are incorporated by reference and made a part of this part as if fully set forth herein.  (Act 98-131, p. 192, §7.)
AL Code § 45-18-243.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-18-243.07 - Charge for Collection; Disposition of Funds.

Section 45-18-243.07Charge for collection; disposition of funds. The department shall charge Conecuh County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Conecuh 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 Conecuh County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this part 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 Conecuh County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the County Treasurer of Conecuh County in an amount equal to the certified amount which shall be paid into the county general fund to be used for county debt service and general county purposes.  (Act 98-131, p. 192, §8.)
AL Code § 45-18-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco.|Section 45-18-244 - Levy of Tax; Legislative Intent.

Section 45-18-244Levy of tax; legislative intent. (a) Upon adoption of a resolution by the Conecuh County Commission, the county commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Conecuh County, a county privilege, license, or excise tax in the following amounts:  (1) Five cents ($0.05) for each package of cigarettes made of tobacco or any substitute therefor. (2) Five cents ($0.05) for each cigar of any description made of tobacco or any substitute therefor, including the cigarette sized or near cigarette sized cigars. (3) Five cents ($0.05) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. (4) Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and not suitable for smoking as described in subdivision (3). (5) Five cents ($0.05) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (6) Five cents ($0.05) for each package of tobacco paper, both gummed and ungummed. (b) The privilege, license, or excise tax shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax required by this act has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent is that the tax shall be paid only once on each package of cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description and for each package of tobacco paper, whether gummed or ungummed. (Act 2001-358, p. 462, §1.)
AL Code § 45-18-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco.|Section 45-18-244.01 - Addition of Tax to Tobacco Products.

Section 45-18-244.01Addition of tax to tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Conecuh County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, and smoking tobacco products.  (Act 2001-358, p. 462, §2.)
AL Code § 45-18-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco.|Section 45-18-244.02 - Collection of Tax; Stamps.

Section 45-18-244.02Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Conecuh County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Conecuh County Tax Collector shall collect all taxes levied pursuant to this part at the same time and in the same manner as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40-25-1 to 40-25-28, inclusive. (3) The department shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under Sections 40-25-1 to 40-25-28, inclusive. The department may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax levied that it does relative to the collection of the state tax, as long as it is authorized and directed to do so under the resolution adopted by the commission. (4) In accordance with Section 40-25-2(q), in the event the aforementioned tobacco stamps are not available for affixing to tobacco products, packages, and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Commissioner of the Department of Revenue may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Chapter 22, Title 41.  (5) The department may promulgate and enforce rules and regulations to effectuate the purposes of this part. All rules and regulations duly promulgated shall have the same force and effect of law.  (Act 2001-358, p. 462, §3.)
AL Code § 45-18-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco.|Section 45-18-244.03 - Applicability of State Provisions.

Section 45-18-244.03Applicability of state provisions. All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this part as provided for in this part.  (Act 2001-358, p. 462, §4.)
AL Code § 45-18-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco.|Section 45-18-244.04 - Disposition of Funds.

Section 45-18-244.04Disposition of funds. The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Conecuh County Commission, shall be distributed to the Conecuh County General Fund Board to be expended at the discretion of the county commission.  (Act 2001-358, p. 462, §5.)
AL Code § 45-18-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 18 - Conecuh County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco.|Section 45-18-244.05 - Construction.

Section 45-18-244.05Construction. This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped.  (Act 2001-358, p. 462, §6.)
AL Code § 45-19-10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 1 - General and Miscellanous Provisions.|Part 1 - Disclaimer.|Section 45-19-10 - Disclaimer.

Section 45-19-10Disclaimer. (a) This chapter endeavors to add to the Code of Alabama 1975, all Coosa County local laws enacted after 1978 and all Coosa County prior local laws that were amended or affected by a local law enacted after 1978. (b) It is the purpose of this chapter to state current applicable law. To this end: (1) This chapter shall not affect the compensation, terms, pension and retirement benefits and rights, and other benefits and rights otherwise provided by law enacted prior to the codification of this chapter. (2) A condition or requirement for operation or effect of a law included in this chapter, including, but not limited to, voter approval at a referendum, is not superseded by the inclusion of the law in this chapter, and such condition or requirement remains applicable. (3) This chapter shall not be construed as validating, reenacting, or enacting laws otherwise superseded or repealed by a legislative enactment. (4) This chapter shall have no effect on any law that is not included or otherwise treated and that law shall have the same effect as the law had prior to the codification of this chapter. The inclusion or exclusion of a law in this chapter is not an implication, inference, or presumption affecting the validity of that law.  (5) This chapter shall not affect any existing right, remedy, or defense. As to all such cases, the applicable laws in force at the adoption of this chapter shall continue in force and application.  (c)(l) The classification and organization of this chapter, the parts, subparts, sections, and other hierarchy units of this chapter, and the headings thereto, are made for the purpose of convenient reference and orderly arrangement, and no implication, inference, or presumption of a legislative construction shall be drawn therefrom.  (2) Unless otherwise provided in this chapter, the descriptive headings or catchlines immediately preceding or within the text of the various hierarchy units, except the hierarchy unit numbers included in the headings or catchlines immediately preceding the text of such units, do not constitute part of the law, and shall in no manner limit or expand the construction of any such unit. All historical citations and effective notes set out in this chapter are given for the purpose of convenient reference, and do not constitute part of the law.