reglab/housing_qa huggingface dataset:
AL Code § 45-8-240.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - Powers and Duties.|Section 45-8-240.30 - Commission for Assessment and Collection of Property Taxes.

Section 45-8-240.30Commission for assessment and collection of property taxes. The Tax Assessor and the Tax Collector of Calhoun County shall each be authorized to collect a commission of not to exceed one percent respectively for the assessment and collection of property taxes now or hereafter levied by any municipality located in Calhoun County. (Act 80-184, p. 261, §1.)
AL Code § 45-8-240.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 1 - Revenue Commissioner.|Division 2 - Powers and Duties.|Section 45-8-240.33 - Liability for Monetary Loss.

Section 45-8-240.33Liability for monetary loss. (a) This section shall apply only to Calhoun County. (b) The Calhoun County Commission shall reimburse the office of revenue commissioner from the General Fund of Calhoun County up to two thousand five hundred dollars ($2,500) per year for the amount of any loss, by the office of the revenue commissioner, arising or caused by error, mistake, or omission, in the office of the revenue commissioner, caused without the revenue commissioner's personal knowledge, including loss arising from acceptance by the office of the revenue commissioner of worthless or forged checks, drafts, money orders, or other written orders for money or its equivalent. (c) It shall be the duty of the revenue commissioner to insure that his or her employees exercise due care in performing their duties and to make a diligent effort to correct the error, mistake, or omission and collect the amount subject to potential loss immediately upon becoming aware of the potential loss. This section shall not apply to any deliberate misuse or misappropriation of funds by the revenue commissioner or any clerk or employee of his or her office. (Act 2010-521, p. 881, §§1-3.)
AL Code § 45-8-241.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.20 - Levy of Tax; Exemptions or Exclusions.

Section 45-8-241.20Levy of tax; exemptions or exclusions. (a) There is hereby levied in Calhoun County, in addition to all other taxes now imposed by law, a privilege or license tax, paralleling, at lower rate, the state tax on the businesses of renting rooms, lodging, or accommodations to transients as provided for in Title 40, Chapter 26, hereinafter referred to a state lodging tax, in the manner and at the rate hereinafter prescribed. (b) Upon every person, firm, or corporation engaging in Calhoun County in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, a privilege or license tax is hereby levied in an amount to be determined by the application of the rate of one percent of the charge for such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in such room. Provided, however, there is exempted from the tax levied under the provisions of this subpart any rentals or services taxed under the provisions of the Alabama sales tax act, provided for in Title 40, Chapter 23. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place. All hotels, motels, or like lodging accommodations with 30 or less rooms are specifically excluded from the tax levied by this subpart. (Acts 1978, No. 73, p. 1759, §1.)
AL Code § 45-8-241.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.21 - Payment and Collection of Taxes.

Section 45-8-241.21Payment and collection of taxes. The tax levied under the provisions of this subpart shall be paid to and collected by the State Department of Revenue, hereinafter referred to as the department, at the same time and along with the collection of the state lodging tax. (Acts 1978, No. 73, p. 1759, §2.)
AL Code § 45-8-241.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.22 - Tax Due Dates; Gross Proceeds Statements.

Section 45-8-241.22Tax due dates; gross proceeds statements. The tax levied under the provisions of this subpart, except as otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues. On or before the twentieth day in each month after this subpart has taken effect, every person, firm, or corporation on whom the taxes are levied by this subpart are imposed, shall render to the department, on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business for the next preceding month, together with such other information as the department may demand and require, and at the time of making such monthly report the taxpayer shall compute the taxes due and shall pay to the department the amount of taxes shown to be due. The department, for good cause, may extend the time for making any return required under the provisions of this subpart, but the time for filing any such return shall not be extended for a period greater than 30 days from the date such return is due to be made. (Acts 1978, No. 73, p. 1759, §3.)
AL Code § 45-8-241.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.23 - Monthly Reports of Cash and Credit Businesses.

Section 45-8-241.23Monthly reports of cash and credit businesses. Any person, firm, or corporation taxable under this subpart having a cash and credit business may report such cash business, and the taxpayer 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, but in no event shall the gross proceeds of such credit business be included in the measure of the tax to be paid until collections of such credit business shall have been made. (Acts 1978, No. 73, p. 1759, §4.)
AL Code § 45-8-241.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.24 - Tax Returns, Forms, and Remittances.

Section 45-8-241.24Tax returns, forms, and remittances. On or before 30 days after the end of the tax year, each person, firm, or corporation liable for the payment of a privilege tax as levied by this subpart shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him, her, or it in accordance with the provisions of this subpart and deduct the amount of monthly payments as hereinbefore provided, if any have been made, and transmit with this report a remittance in the form required by this subpart covering the residue of the tax chargeable against him or her, to the office of the department, and such report shall be verified by oath. (Acts 1978, No. 73, p. 1759, §5.)
AL Code § 45-8-241.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.25 - Records, Books, and Accounts.

Section 45-8-241.25Records, books, and accounts. It shall be the duty of every person, firm, or corporation engaging, or continuing in Calhoun County in any business taxed hereunder to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he or she or it is liable under the provisions of this subpart. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the department, or its duly authorized agent. (Acts 1978, No. 73, p. 1759, §6.)
AL Code § 45-8-241.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.26 - Oaths; Perjury.

Section 45-8-241.26Oaths; perjury. The monthly reports herein required to be made are not required to be made on oath, but wherever in this subpart any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths; and any false statement of a material fact made with the intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punishable as provided by law. (Acts 1978, No. 73, p. 1759, §7.)
AL Code § 45-8-241.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.27 - Inspection of Reports or Returns.

Section 45-8-241.27Inspection of reports or returns. All reports of returns filed with the State Department of Revenue under this subpart shall be available for inspection by the governing body of Calhoun County, or its designated agent, at reasonable times during business hours. (Acts 1978, No. 73, p. 1759, §8.)
AL Code § 45-8-241.28 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.28 - Failure to Include Tax; Absorption or Refund of Tax.

Section 45-8-241.28Failure to include tax; absorption or refund of tax. It shall be unlawful for any person, firm, or corporation engaged in or continuing within Calhoun County in any business for which a license or privilege tax is required by this subpart to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on account of the tax levied by this subpart. Nor shall any person refund or offer to refund all or any part of the amount collected as tax under this subpart or to absorb such tax or to advertise directly or indirectly the absorption or refund of such tax or any portion of the same. (Acts 1978, No. 73, p. 1759, §9.)
AL Code § 45-8-241.29 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.29 - Enforcement of Collection of Taxes; Civil Suits; Special Counsel.

Section 45-8-241.29Enforcement of collection of taxes; civil suits; special counsel. The tax levied by this subpart together with interest and penalties that may be imposed, shall constitute a debt due Calhoun 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 privilege or 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 Calhoun 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 lodging 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 to otherwise enforce the provisions of 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 Calhoun County. (Acts 1978, No. 73, p. 1759, §10.)
AL Code § 45-8-241.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.30 - Application of Law and Statutes.

Section 45-8-241.30Application of law and 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; make reports, or otherwise comply with the state lodging tax statutes, the promulgation of rules and regulations with respect to the state lodging tax, and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with the provisions of this subpart when applied to the tax levied by this subpart shall apply to the county tax levied. 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 lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to 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 1978, No. 73, p. 1759, §11.)
AL Code § 45-8-241.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 2 - Lodging Tax.|Section 45-8-241.31 - Charges for Collection of Taxes; Tourism and Convention Promotion.

Section 45-8-241.31Charges for collection of taxes; tourism and convention promotion. The State Department of Revenue shall charge Calhoun County for collecting the county taxes levied such amount or percentage of total collections as may be agreed upon by the 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 taxes for the county may be deducted each month from the taxes collected before certifying the amount of the proceeds thereof due Calhoun County for that month. The State Commissioner of Revenue shall pay into the State Treasury all 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 State Comptroller the amount of taxes collected under the provisions of this subpart and paid by him or her into the State Treasury for the benefit of Calhoun 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 Calhoun County during each month, the commissioner may deduct from the taxes collected in the month the charges due the department for the collection of the taxes for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the governing body of Calhoun County, in an amount equal to the amount so certified by the State Commissioner of Revenue as having been collected for the use of the county. The custodian of the general funds of Calhoun County shall deposit the revenue derived from the tax levied herein in a special account separate and apart from other funds of the county and such funds shall be used exclusively for the purpose of developing and promoting tourism and conventions. It is hereby further provided that the county and each municipality located in the county shall be authorized to expend revenues generated by the tax imposed herein or other revenues to contract with persons, firms, corporations, or other public or private entities for the exclusive purpose of promoting and developing tourism and conventions in the county and municipalities located therein. (Acts 1978, No. 73, p. 1759, §12; Act 80-85, p. 109, §1.)
AL Code § 45-8-241.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 3 - Tangible Personal Property Rentals.|Section 45-8-241.60 - Definitions.

Section 45-8-241.60Definitions. The following words, terms, and phrases, when used in this subpart shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity, or any other group or combination of any thereof acting as a unit. (2) LICENSE COMMISSIONER. The License Commissioner of Calhoun County, Alabama. (3) COUNTY. Calhoun County, Alabama. (4) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person. (5) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal property, without any deduction on account of the cost of the property so leased or rented, the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever, and without any deduction on account of loss and shall also include on the part of any person claiming exemption under Section 45-8-241.62(4) an amount equal to the amount of rental paid on any tangible personal property acquired under such exception and thereafter diverted to the use of such person. (6) LEASING or RENTAL. A transaction whereunder the person who owns or controls the possession of tangible personal property permits another person to have the possession or use thereof for a consideration and for the duration of a definite or indefinite period of time without transfer of the title to such property. The detention by the user thereof of freight cars, oxygen, and acetylene tanks, and similar property, in respect of which detention a demurrage or per diem charge is made against the user of such property, shall not be deemed to constitute a transaction whereunder property is leased or rented to another within the meaning of this subpart. (7) TANGIBLE PERSONAL PROPERTY. Personal property which may be seen, weighed, measured, felt, or touched, or is in any other manner perceptible to the senses. The term "tangible personal property" shall not include stocks, bonds, notes, insurance, or other contracts, or securities. (8) MEDICAL EQUIPMENT. Equipment used primarily for and essential to medical care for or to aid in the diagnosis, cure, mitigation, or treatment of disease or injury affecting any structure or function of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers, orthopedic appliances, and convalescent aids. (9) EXEMPT ORGANIZATION. Any organization exempt from taxation under 26 U.S.C. § 501, as in effect from time to time. (Act 87-424, p. 630, §1.)
AL Code § 45-8-241.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 3 - Tangible Personal Property Rentals.|Section 45-8-241.61 - Levy of Tax; Allocation of Revenues; Non-Appliacbility to Contracts Entered Into Before May 19, 1992.

Section 45-8-241.61Levy of tax; allocation of revenues; non-appliacbility to contracts entered into before May 19, 1992. (a)(1) LEVY OF TAX. Effective July 1, 1992, there is hereby levied in addition to all privilege license taxes of every kind now or hereinafter imposed by law, which shall be collected as herein provided, a privilege or license tax on each person engaging or continuing within the county in the business of leasing or renting tangible personal property, and such tax shall be in the amounts to be determined by the application of the rates against gross proceeds as follows: (2) At a rate of six percent of the gross proceeds derived by the lessor or renter from the lease or rental of tangible personal property; provided the privilege or license tax on each person engaging or continuing within this county in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer, shall be at the rate of 2.25 percent of the gross proceeds derived by the lessor from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house trailer; provided further, that the tax levied hereby shall not apply to any leasing or rental, as lessor, by the state, or any municipality or county in the state or United States of America or any agency or unit thereof. (b)(1) The revenues resulting from the increase in the levy of the tax on lessors and renters of certain tangible personal property provided under subsection (a) shall be allocated to the Calhoun County Economic Development Council. (2) Any funds generated from the increase in the levy of this tax may be expended, at the direction of the economic development council, in the promotion of business opportunities which are available in Calhoun County. (c) No increase in taxes under this section shall apply to any contract entered into prior to May 19, 1992. (Act 87-424, p. 630, §2; Act 92-536, p. 1081, §§1-3.)
AL Code § 45-8-241.63 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 8 - Calhoun County.|Article 24 - Taxation.|Part 2 - Tax, General.|Division 3 - Tangible Personal Property Rentals.|Section 45-8-241.63 - Monthly Installments of Taxes; Statements of Gross Proceeds; Fines for False Statements.

Section 45-8-241.63Monthly installments of taxes; statements of gross proceeds; fines for false statements. The privilege license tax levied hereunder, except as otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before such twentieth day, every person on whom the amounts levied hereunder are imposed shall render to the county, on a form or forms prescribed by the county commission, a true and correct statement showing the gross proceeds of his or her business, for the next preceding month, the amount of gross proceeds which are not subject to the privilege license tax, or are not to be used as a measurement of the amounts due by such person and the nature thereof, together with such other information as the county commission may require, and at the time of making such monthly report such person shall compute the privilege license taxes due and shall pay the license commissioner of the county the amounts shown to be due. The license commissioner of the county shall deposit all taxes collected under this subpart into the general fund of the county treasury for the use of the county. If any person subject hereto should fail to render any report, return, statement, or form required hereby or should willfully make a false statement of facts in the report, return, statement, or form required hereunder, he or she shall upon conviction be punished by a fine of not more than five hundred dollars ($500) for each violation of any provision of this section. (Act 87-424, p. 630, §4.)