reglab/housing_qa huggingface dataset:
AL Code § 45-43-240.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 2 - License Division.|Section 45-43-240.27 - Voiding of License for Invalid Payment.

Section 45-43-240.27Voiding of license for invalid payment. When a personal check given for a motor vehicle license is found to be noncollectible for any reason, the tax assessor shall notify the revenue officer who shall make a reasonable attempt to retrieve the motor vehicle license in question. In the event the motor vehicle license cannot be retrieved, the revenue officer shall so state and the statement shall constitute authorization for the tax assessor to void the motor vehicle license. Once the motor vehicle license has been voided, the tax assessor shall receive credit for the cost of the motor vehicle license and the issuance fee. The appropriate state office shall mark the records pertaining to the void license accordingly and, upon inquiry by any law enforcement agency, shall notify the agency that the party in question is operating under a void license. All violations shall be prosecuted in accordance with current law.  (Act 92-474, p. 947, § 8.)
AL Code § 45-43-240.28 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 1 - Offices of Tax Assessor and Tax Collector|Division 2 - License Division.|Section 45-43-240.28 - Additional Expense Allowance.

Section 45-43-240.28Additional expense allowance. The Tax Assessor of Lowndes County shall be entitled to receive an additional expense allowance in the amount of four thousand five hundred dollars ($4,500) per annum to be paid out of the county general fund. The expense allowance shall be in addition to any and all other compensation, salary, and expense allowances provided for by law.  (Act 92-474, p. 947, § 9.)
AL Code § 45-43-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 3 - Tax, Alcohol.|Division 1 - Malt or Brewed Beverages.|Section 45-43-242 - Sale, Distribution, or Delivery of Malt or Brewed Beverages to Retailers.

Section 45-43-242Sale, distribution, or delivery of malt or brewed beverages to retailers. (a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax on all persons, firms, and corporations, selling, distributing, or delivering to retailers in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or similar fermented malt liquor containing one-half of one percent or more of alcohol by volume, which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional part thereof, sold or distributed within the county, including that sold or distributed within all municipalities located in the county. Such tax shall be in addition to all other taxes heretofore levied on the sale and distribution of such beverages in the county.  (b) Any privilege or license tax levied by this section shall be collected by or under the supervision of the County Commission of Lowndes County. The commission shall provide rules and regulations and administrative machinery for the enforcement and collection of the privilege or license tax levied by this section. (c) Any person, firm, or corporation who violates this section or any rule or regulation adopted pursuant to this section, shall be guilty of a Class B misdemeanor and upon conviction shall be punished as prescribed by law. Each month such violation continues shall constitute a separate offense. Any person, firm, or corporation who fails to pay the tax herein levied within the time prescribed by such rules and regulations shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax, together with interest thereon at the rate of one percent per month or fraction thereof, from the date on which the tax herein levied became payable, such penalty and interest to be assessed and collected as a part of the tax. (d) The Lowndes County Commission, between the first and fifteenth day of each month, shall deposit the proceeds of the tax in a special juvenile services trust fund account, which shall only be expended for the purpose of providing county juvenile detention and group home facilities, payment for legal services to juveniles, employing and training juvenile personnel, training expenses, offices and supplies, recreation facilities, or any other purpose promoting juvenile services in Lowndes County except those expenditure items which are normally funded by the unified court system budget and fund. (Act 80-572, p. 885, §§ 1-4; Act 84-458, p. 1069, § 1; Act 84-503, p. 1121, § 1.)
AL Code § 45-43-242.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 3 - Tax, Alcohol.|Division 2 - State Beer Tax Distribution.|Section 45-43-242.20 - Disposition of Funds.

Section 45-43-242.20Disposition of funds. (a) This section shall apply to Lowndes County only. (b) Paragraph r. of subdivision (2) of subsection (c) of Section 28-3-190 to the contrary notwithstanding, in Lowndes County the entire proceeds of the tax collected and paid to the county pursuant to that paragraph shall be paid to the Lowndes County Commission who, after distributing eight hundred dollars ($800) per month, from the proceeds of the tax to the judge of probate, shall distribute the tax as follows: (1) One cent ($.01) per container shall be distributed to each municipality as each municipality’s population is in proportion to the total population of all municipalities located within the county. (2) One cent ($.01) per container to be distributed as follows: a. One-tenth to the county board of education. b. One-tenth to the district court judge as an expense allowance. c. Four-fifths to the county commission. (3) The remainder to be equally divided between the public school fund and the juvenile services trust fund account.  (Act 83-425, p. 604, §§ 1, 2; Act 85-483, p. 475, § 1; Act 85-726, p. 1178, § 1.)
AL Code § 45-43-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 1 - 1961 Tax.|Section 45-43-246 - Authority to Levy Taxes Paralleling States Sales and Use Taxes.

Section 45-43-246Authority to levy taxes paralleling states sales and use taxes. If approved by a majority of the qualified voters of Lowndes County who vote thereon at the referendum election provided for by this subpart, the court of county commissioners, board of revenue, or like governing body of the county may adopt an order, ordinance, or resolution levying special county taxes, for educational purposes, to parallel state sales and use taxes, in the manner and at the rates prescribed in this subpart. (Acts 1961, No. 166, p. 2114, § 1.)
AL Code § 45-43-246.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 1 - 1961 Tax.|Section 45-43-246.02 - When Taxes Effective.

Section 45-43-246.02When taxes effective. Unless otherwise expressly provided for in the order, ordinance, or resolution levying the taxes herein authorized, such taxes shall become effective on the first day of the second month next following the date of the order, ordinance, or resolution; provided, notice of the adoption of such an order, ordinance, or resolution must be given to the Commissioner of the State Department of Revenue not less than 45 days before the taxes are to become effective. The taxes levied and imposed shall be in addition to all other taxes now provided by law and shall be collected as hereinafter provided.  (Acts 1961, No. 166, p. 2114, § 3.)
AL Code § 45-43-246.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 1 - 1961 Tax.|Section 45-43-246.03 - Payment and Reporting.

Section 45-43-246.03Payment and reporting. The sales tax levied pursuant to Section 45-43-246.01 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; the use tax levied pursuant to Section 45-43-246.01 shall be due and payable quarterly on or before the twentieth 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 Lowndes County, or its designated agent, at reasonable times during business hours.  (Acts 1961, No. 166, p. 2114, § 4.)
AL Code § 45-43-246.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 1 - 1961 Tax.|Section 45-43-246.04 - Receipts; Quarterly Returns.

Section 45-43-246.04Receipts; quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in Lowndes County, 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 Lowndes 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 State Department of Revenue. On the twentieth day of the month following the close of each quarterly period provided for in Section 45-43-246.03, each registered seller shall file with the State 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 credit sales and shall include in each quarterly report all credit collections made during the preceding quarterly period, and shall omit the taxes with respect thereto at the time of filing such report or return. Any person who has paid to a registered seller the tax with respect to the use, storage, or other consumption of tangible personal property in Lowndes County need not file a report or make any further payment 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 by Section 45–43–246.03.  (Acts 1961, No. 166, p. 2114, § 5.)
AL Code § 45-43-246.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 1 - 1961 Tax.|Section 45-43-246.05 - Addition of Tax to Sales Price or Admission Fee.

Section 45-43-246.05Addition of tax to sales price or admission fee. Each person engaging or continuing within Lowndes County in a business subject to the taxes levied pursuant to Section 45-43-246.01 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 such 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 1961, No. 166, p. 2114, § 6.)
AL Code § 45-43-246.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 1 - 1961 Tax.|Section 45-43-246.06 - Collection and Enforcement.

Section 45-43-246.06Collection and enforcement. The taxes imposed pursuant to this subpart shall constitute a debt due Lowndes 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 Lowndes 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 state 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 to otherwise enforce this subpart, including any litigation 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 Lowndes County.  (Acts 1961, No. 166, p. 2114, § 7.)
AL Code § 45-43-246.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 1 - 1961 Tax.|Section 45-43-246.07 - Applicability of State Provisions.

Section 45-43-246.07Applicability 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 pursuant to Section 45-43-246.01, 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 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 1961, No. 166, p. 2114, § 8.)
AL Code § 45-43-246.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 1 - 1961 Tax.|Section 45-43-246.08 - Charge for Collection.

Section 45-43-246.08Charge for collection. The State Department of Revenue shall charge Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent of the amount collected. 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 Lowndes County for that month. The commissioner of revenue 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 Lowndes 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 Lowndes 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. After the deduction, the commissioner shall remit the taxes imposed by this subpart to the county commission to be distributed as follows: (1) Thirty percent shall be distributed to the county general fund. (2) Seventy percent shall be distributed to the county board of education. (Acts 1961, No. 166, p. 2114, § 9; Act 89-497, p. 1033, § 1.)
AL Code § 45-43-246.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 2 - 1991 Tax.|Section 45-43-246.30 - Applicability.

Section 45-43-246.30Applicability. The provisions of this subpart shall only apply to Lowndes County. (Act 91–434, p. 771, § 1.)
AL Code § 45-43-246.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 2 - 1991 Tax.|Section 45-43-246.31 - Definitions.

Section 45-43-246.31Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, providing for the levy of a state sales and use tax, wherever used in this subpart, shall have the same meanings respectively ascribed to them in the sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Lowndes County. (2) MONTH. The calendar month. (3) STATE SALES AND USE TAX. The tax imposed by the state sales and use tax statutes. (4) STATE SALES AND USE TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, which levy a certain retail sales tax, and include all statutes, including amendments to the sections, which expressly set forth any exemptions from the computation of the tax levied by the sections and all other statutes which expressly apply to, or purport to affect, the administration of the sections and the incidence and collection of the tax imposed therein. (5) STATE USE TAX. The tax imposed by the state use tax statutes. (Act 91-434, p. 771, § 2.)
AL Code § 45-43-246.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 2 - 1991 Tax.|Section 45-43-246.32 - Authorization of Privilege License Tax.

Section 45-43-246.32Authorization of privilege license tax. (a) The county commission is hereby authorized to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county one-third cent privilege license tax paralleling the state sales and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be. (b) There are exempted, however, from this section and from the computation of the amount of the additional tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of the state sales and use tax. (Act 91–434, p. 771, § 3.)