reglab/housing_qa huggingface dataset:
AL Code § 45-9-245.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 9 - Chambers County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 2006 Tax.|Section 45-9-245.03 - Payment of Tax.

Section 45-9-245.03Payment of tax. The tax levied by this part may be collected by the State Department of Revenue, the county commission, or a private collection agency under contract with the county commission, 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 collection agency a report in the form prescribed by the collection agency. 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 collection agency 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 collection agency under this section shall be available for inspection by the county commission or its designee. (Act 2006-396, p. 1000, §4.)
AL Code § 45-9-245.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 9 - Chambers County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 2006 Tax.|Section 45-9-245.04 - Addition of Tax to Sales Price or Admission Fee.

Section 45-9-245.04Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied pursuant to this part, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission for 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 not 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 pursuant to 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 2006-396, p. 1000, §5.)
AL Code § 45-9-245.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 9 - Chambers County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 2006 Tax.|Section 45-9-245.05 - Collections and Enforcement.

Section 45-9-245.05Collections and enforcement. The tax levied by this part shall constitute a debt due Chambers 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 collection agency shall collect the tax, enforce this part, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied by this part and to enforce this part. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Chambers County. (Act 2006-396, p. 1000, §6.)
AL Code § 45-9-245.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 9 - Chambers County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 2006 Tax.|Section 45-9-245.06 - Application of State Sales Tax Statutes.

Section 45-9-245.06Application of state sales tax statutes. 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 collection agency 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 2006-396, p. 1000, §7.)
AL Code § 45-9-245.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 9 - Chambers County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 2006 Tax.|Section 45-9-245.07 - Charge for Collection.

Section 45-9-245.07Charge for collection. The collection agency may charge Chambers County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the collection agency and the Chambers County Commission. The charge shall not exceed two percent of the total amount of the tax collected in the county if collected by the Department of Revenue or the actual cost of collection, whichever is less. If collected by an entity or agency other than the state, the collection charge shall be two percent 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 Chambers County for that month. The collection agency shall pay into the Chambers County General Fund all amounts collected under this part, as the tax is received by the collection agency within 10 days after it is collected. The collection agency shall certify to the county commission the amount collected and paid into the General Fund of Chambers County during the month immediately preceding the certification. (Act 2006-396, p. 1000, §8.)
AL Code § 45-9-245.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 9 - Chambers County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 2006 Tax.|Section 45-9-245.08 - Disposition of Funds.

Section 45-9-245.08Disposition of funds. Proceeds from the additional taxes as prescribed by this part and deposited into the county's general funds shall be utilized as follows:  (1) Forty percent of all revenues generated from the additional sales tax shall be utilized for the public safety concerns of the citizens of Chambers County that will promote the safety and well being of county citizens.  (2) Sixty percent of the revenues shall be transferred into a special fund under the control of the county commission to be utilized exclusively for the construction and maintenance of county infrastructure items related to the development of industrial, economic, commercial, recreational, and public welfare projects. (Act 2006-396, p. 1000, §9.)
AL Code § 45-9-245.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 9 - Chambers County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2016 Tax.|Section 45-9-245.20 - Levy and Rates of Tax; Exemptions.

Section 45-9-245.20Levy and rates of tax; exemptions.  (a) The County Commission of Chambers County, in addition to all other taxes presently levied, may levy the following additional sales and use taxes not to exceed the lowest municipal rates collected in the City of LaFayette, City of Lanett, or City of Valley: (1) AGRICULTURAL MACHINERY SALES AND USE TAX. A sales and use tax of two percent. (2) AUTOMOTIVE VEHICLE SALES AND USE TAX. A sales and use tax rate of two percent. (3) GENERAL SALES AND USE TAX. A sales and use tax rate that is equal to the lowest municipal rate collected respectively in the City of LaFayette, the City of Lanett, or the City of Valley on and after April 28, 2016. (4) MANUFACTURING MACHINE SALES AND USE TAX. A sales and use tax rate of two percent. (b)(1) Except as herein provided, the rates provided in subsection (a) shall apply only in the areas in the county outside the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as those corporate limits were determined on April 14, 2006. (2) These rates shall also apply to the area of the county which constitutes the police jurisdiction for a municipality located outside the county provided the municipality has a sales and use tax in effect in the police jurisdiction in the county as of April 14, 2006. (3) The additional sales and use tax rates in the county outside the corporate limits of Lanett, Valley, LaFayette, Waverly, and Five Points as determined on April 14, 2006, but within the respective police jurisdiction of Lanett, Valley, LaFayette, Waverly, and Five Points shall be only one-half the corresponding municipal rates of the municipality having jurisdiction. (c) 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 section. (Act 2016-234, §§1-3.)
AL Code § 45-10-82 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 8 - Courts.|Part 3 - Probate Court.|Division 1 - Compensation.|Section 45-10-82 - Expense Allowance; Salary.

Section 45-10-82Expense allowance; salary. (a) The probate judge, tax assessor, and tax collector of Cherokee County shall each receive an additional annual expense allowance in the amount of two thousand nine hundred dollars ($2,900) to be paid out of the county treasury in equal monthly installments at the end of each month upon warrants drawn in the same manner as employees of Cherokee County are paid. The expense allowance shall expire at the termination of the current term of office of such officers. (b) Beginning with the next term of office, the probate judge, tax assessor, and tax collector shall receive a total annual salary of fourteen thousand dollars ($14,000) to be paid out of the county treasury in equal monthly installments at the end of each month upon warrants drawn in the same manner as employees of Cherokee County are paid. (Act 80-354, p. 475, §§1, 2.)
AL Code § 45-10-82.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 8 - Courts.|Part 3 - Probate Court.|Division 2 - Fees.|Section 45-10-82.20 - Mental Health Fund; Filing Fees.

Section 45-10-82.20Mental Health Fund; filing fees. (a) The Probate Judge of Cherokee County will charge a fee of two dollars ($2) for filing for record or for recording each and every instrument, paper, writing, document, or decree in his or her office, including, but not limited to, each real estate, warranty deed, deed/executive deed, subordinate agreement, agreement, land lease, partial release/release, affidavit, marriage license, official bond, plat, oath of office, bill of sale, custodian bond, declaration of trust, transfer, assignment, satisfaction, declaration of vacation, bond to indemnify, license pendens notice, order approving trustee bond, and excerpts of minutes. (b) By the tenth of the month following collection, all funds so collected shall be paid by the probate judge into the Treasury of Cherokee County and kept in a fund to be designated the Mental Health Fund. Expenditures from the fund shall be for the benefit and furtherance of the mental health program in Cherokee County, Alabama. The chairman of the county commission or like official shall have the power to act for the county commission or like governing body in the withdrawal and payment of monies from the Mental Health Fund. (c) This section is cumulative. Nothing herein contained shall alter or change an existing law relating to charges and fees to be collected by the Probate Judge of Cherokee County. (Act 85-628, p. 958, §§1-3.)
AL Code § 45-10-82.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 8 - Courts.|Part 3 - Probate Court.|Division 2 - Fees.|Section 45-10-82.21 - Marriage Rites.

Section 45-10-82.21Marriage rites. The Judge of Probate of Cherokee County may charge an additional fee when celebrating the rites of marriage. The amount of the additional fee shall be in the discretion of the judge of probate. The fee authorized by this section shall be in addition to the fee imposed pursuant to Section 12-19-90, and shall be retained by the judge of probate. (Act 97-513, p. 905, §1.)
AL Code § 45-10-82.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 8 - Courts.|Part 3 - Probate Court.|Division 2 - Fees.|Section 45-10-82.22 - Recording Fee.

Section 45-10-82.22Recording fee.  (a) This section shall apply only in Cherokee County. (b) In addition to any other fees provided for by law, the county commission may increase the recording fee by a maximum of five dollars ($5) for the first page of each instrument, paper, writing, document, or decree filed for record in the office of the judge of probate. (c) The fees collected pursuant to this section shall be paid into the county general fund. (Act 2015-270, §1.)
AL Code § 45-10-170 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 1 - Litter.|Section 45-10-170 - Enforcement.

Section 45-10-170Enforcement. (a) The Cherokee County Health Department may, at its discretion, enforce littering laws, and other laws relating to litter in Cherokee County, in addition to health laws and regulations governing the control and disposal of solid waste in Cherokee County, and shall be empowered with the authority of peace officers as defined by state law for the purpose of enforcing such laws. (b) Mail or other personal items bearing the name or address of the recipient or former owner thereof among refuse, garbage, waste paper, trash, litter, or other debris, unlawfully placed, thrown, left, or dumped within Cherokee County shall constitute prima facie evidence that the person whose name or address appears on the mail or other personal item unlawfully placed, put, threw, left, dumped, or deposited the refuse, garbage, waste paper, trash, litter, or other debris; and any person, law enforcement officer, or member of the Cherokee County Health Department shall have the authority to seek prosecution against such person based on such prima facie evidence. (c) It is unlawful to dump, deposit, place, throw, or leave refuse, paper, litter, rubbish, debris, filthy or odoriferous objects, substances, or other trash upon a state or county highway, road, or other public thoroughfare in Cherokee County, and any person upon first conviction thereof shall be punished by fine of not less than fifty dollars ($50) nor more than five hundred dollars ($500) or shall provide in-kind service to the county through public works. Citations for violations of the provisions of this section shall be issued in the same manner as are citations for violations of the rules of the road. Any fines provided for in this section shall be deposited in the general fund of the county. (Act 89-720, p. 1443, §§1-3.)
AL Code § 45-10-170.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 3 - Sewage Systems in Resort Areas.|Section 45-10-170.40 - Applicability.

Section 45-10-170.40Applicability. This subpart shall apply only in Cherokee County. (Act 2001-909, 3rd Sp. Sess., p. 761, §1.)
AL Code § 45-10-170.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 3 - Sewage Systems in Resort Areas.|Section 45-10-170.41 - &Rdquoresort Area” Defined.

Section 45-10-170.41”Resort area” defined. As used in this subpart, the term "resort area" means any area located outside the corporate limits of any municipality in Cherokee County in which the primary use of the majority of the real property is for recreational pursuits or those associated with relaxation, avocation, or pleasure, including vacation homes and facilities and commercial, amusement, or recreational establishments providing facilities or goods or services with respect thereto. (Act 2001-909, 3rd Sp. Sess., p. 761, §2.)
AL Code § 45-10-170.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 3 - Sewage Systems in Resort Areas.|Section 45-10-170.42 - Connection With Public Sewerage System.

Section 45-10-170.42Connection with public sewerage system. (a)(1) The Cherokee County Commission, through the county health department, shall compel connection of any new construction in resort areas to any available public sewerage system, whether publicly or privately owned. (2) The county commission, through the county health department, shall compel the connection of existing privies, water closets, and septic tanks in resort areas which are not designed or operated in full compliance with all applicable state and county regulations with any available public sewerage system, whether publicly or privately owned. In case of failure of the property user to connect after reasonable notice from the county as provided in Section 45-10-170.43, the county health department may connect the privies, water closets, and septic tanks with the sewerage system and the expense of the same shall be assessed against the property and the cost thereof shall be a lien upon the property in favor of the county, superior to all other liens, to be collected as other debts are collected or liens enforced. (b) When connections are made by the county under this section, the county health department shall prepare a statement in writing setting forth the name of the owner and a description of the property upon which the improvements have been made, together with the cost of the sanitary sewer connections, and the statement shall be signed by the presiding officer of the county commission in his or her official capacity and filed with the judge of probate in the county for record in the mortgage records of the county. The filing of the statement shall operate as notice of the lien from the date of its filing. (Act 2001-909, 3rd Sp. Sess., p. 761, §3.)
AL Code § 45-10-170.43 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 3 - Sewage Systems in Resort Areas.|Section 45-10-170.43 - Notice.

Section 45-10-170.43Notice. (a) When the county health department determines that the connection of property to an available public sewerage system, whether publicly or privately owned, shall be required, the property owner shall be given written notice at least 90 days prior to the date upon which the connections shall be made by the county. The notice, which shall be sent by certified mail, return receipt requested, addressed to the person or entity last assessed for taxation of the property in the county, shall describe the property as shown on the rolls of the tax assessor or revenue commissioner of the county, and shall advise that the county is requiring the connection of the described property to the sewerage system, that if the property owner does not obtain sewerage service within 90 days from the date of the notice, the connection shall be made by the county; and that if the connection is made by the county, all costs of the connection shall operate as a lien on the property. The notice shall cite this subpart as authority for the actions to be taken, shall provide the name and telephone number of a person employed by the county who may be contacted regarding the notice and shall be signed by an officer or employee of the county as designated by the county commission. (b) If, after the expiration of time provided in the notice, the property owner has not connected with an available sewerage system and the county proceeds to connect the property to a sewerage system pursuant to Section 45-10-170.42, the property owner shall be given written notice of the actions taken by the county. The notice shall be sent by certified mail, return receipt requested, addressed to the person or entity last assessed for taxation of the property in the county; shall provide the name, address, and telephone number of the sewerage system to which the service has been connected; shall include a copy of the statement filed with the judge of probate; and shall advise the property owner of the costs of the sanitary sewer connection. (Act 2001-909, 3rd Sp. Sess., p. 761, §4.)
AL Code § 45-10-170.44 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 3 - Sewage Systems in Resort Areas.|Section 45-10-170.44 - Violations.

Section 45-10-170.44Violations. (a) Any violation of this subpart shall constitute a public nuisance subject to a civil fine of fifty dollars ($50) per day not to exceed three thousand dollars ($3,000) to be assessed by the county commission. Any person assessed a fine pursuant to this section may pay the fine to the county commission or request, within 30 days of receipt of the citation, a due process hearing before the county commission or a hearing officer appointed by the county commission on the validity of the citation. An order of the county commission or its hearing officer finding a violation and an assessment of a civil fine shall be final within 30 days thereof unless appealed to the Circuit Court of Cherokee County based upon the record of the due process hearing. Any fine due and owing shall be considered a debt owed to the county commission and shall be enforceable by civil action in the same manner as any other debt. The person or entity owing the fine shall be liable for all costs, including court costs and attorney fees, and all other expenses of litigation if action is taken to collect any fine owed. (b) In addition to the civil fines provided for in subsection (a), the provisions of this subpart may be enforced by the Circuit Court of Cherokee County by an action brought by the county health department or the county commission seeking a mandatory injunction or other proper remedy. Any person or entity ordered to comply with this subpart pursuant to an action brought by the county health department or the county commission shall be liable for all costs, including court costs and attorney fees, and all other expenses of litigation. (Act 2001-909, 3rd Sp. Sess., p. 761, §5.)
AL Code § 45-10-170.45 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 17 - Health and Environment.|Part 1 - Environment.|Division 3 - Sewage Systems in Resort Areas.|Section 45-10-170.45 - Causes of Action.

Section 45-10-170.45Causes of action. Nothing in this subpart shall be construed as creating a cause of action against the county or any of its officials or employees based upon any actions taken pursuant to this subpart or upon the failure to take any actions pursuant to this subpart. (Act 2001-909, 3rd Sp. Sess., p. 761, §6.)