reglab/housing_qa huggingface dataset:
AL Code § 45-19-141.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.|Section 45-19-141.05 - Fire Protection Fee - Use of Proceeds.

Section 45-19-141.05Fire protection fee - Use of proceeds. Proceeds from the fire protection fee may be used at the discretion of the individual department for fire protection, fire prevention, and emergency medical services to include, but not be limited to, fire or emergency medical equipment, fire or emergency medical supplies, training, buildings, capital improvements, insurance, dues, and professional services. The proceeds shall not be used for salaries, entertainment, or fund-raising purposes. Any proceeds from the fire protection fee that are unexpended or not appropriated at the end of the fiscal year shall remain in the individual department's treasury for appropriation and use during any fiscal year thereafter. After receiving the proceeds, the departments shall keep accurate records to verify that the funds are properly used. In January of each year that proceeds were received in the prior year, each department shall submit a financial report to the association detailing the expenditures of proceeds from the fire protection fee for the prior year. Forms for this report shall be provided by the association and shall be in compliance with requirements of the Department of Examiners of Public Accounts. The association shall provide the same financial report on all proceeds from the fire protection fee that it has expended in the prior year. The association shall provide these records to the Department of Examiners of Public Accounts and the commission. The reports shall be a public record.  (Act 2003-367, p. 1035, §6.)
AL Code § 45-19-141.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.|Section 45-19-141.06 - Establishment of Districts.

Section 45-19-141.06Establishment of districts. The association may, after approval by a majority vote of member departments in good standing, establish and define the boundaries of one or more districts within the boundaries of the county for purposes of collection and distribution of the fire protection fee. Upon creation of a district, or districts, the association shall, within a reasonable period of time, file in the office of the judge of probate a description or map clearly showing the boundaries of the districts. Municipalities may establish their own districts at the discretion of the governing body of each municipality. Municipal districts shall include the corporate limits and police jurisdiction unless the governing body of the municipality elects not to provide fire protection services in the police jurisdiction and notifies the association, in writing, for purposes of collection and distribution of the fire protection fees.  (Act 2003-367, p. 1035, §7.)
AL Code § 45-19-141.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.|Section 45-19-141.07 - Alteration of District Boundaries.

Section 45-19-141.07Alteration of district boundaries. The association may, with the consent of the affected district or districts and approval by a two-thirds majority vote of member departments in good standing, alter the boundaries of any district. The alteration may include, but not be limited to, consolidation of territory of one or more districts, creation of a new district from one or more existing districts, or exclusion of territory from a district. No alteration shall be used to relieve any department of any financial obligations incurred or made prior to the change. Municipalities may alter their districts to include or exclude the police jurisdiction, at the discretion of the governing body of each municipality, and shall notify the association, in writing, for purposes of collection and distribution of the fire protection fee.  (Act 2003-367, p. 1035, §8.)
AL Code § 45-19-141.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.|Section 45-19-141.08 - Effect of Annexation.

Section 45-19-141.08Effect of annexation. If the annexation of territory in a district by an existing municipality or the creation of a new municipality takes in the property on which an existing fire station is located or reduces the size of the district so that the association, after approval of a majority vote of member departments in good standing, determines that the remaining territory is not of sufficient size to continue to support a department, the association shall request the municipality to assume any indebtedness or financial obligations of the department, provided the department transfers ownership of the fire station and department-owned equipment to the municipality.  (Act 2003-367, p. 1035, §9.)
AL Code § 45-19-141.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.|Section 45-19-141.09 - Exemptions From Fire Protection Fee.

Section 45-19-141.09Exemptions from fire protection fee. The following are exempt from the fire protection fee levied by this part: (1) A dwelling, business, or building which is owned by the federal government, or the state, a county, or a municipality. (2) A building used or to be used for religious, educational, or charitable purposes. (3) A dwelling where the owner is currently exempt from paying all ad valorem taxes or registration fees for manufactured homes based on the age, income, or disability of the owner. (Act 2003-367, p. 1035, §10.)
AL Code § 45-19-141.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.|Section 45-19-141.10 - Payment of Fee.

Section 45-19-141.10Payment of fee. The revenue commissioner shall collect the fire protection fee from owners of dwellings and businesses, and shall collect the fire protection fee from the owners of mobile homes, house trailers, and units of manufactured housing at the time of issuance or renewal of yearly decals. The revenue commissioner shall not accept partial payment of the fire protection fee. The officials collecting or assessing the fire protection fee shall be entitled to the same fees and compensation as provided for collecting and assessing ad valorem taxes. The proceeds of the fire protection fee shall be paid into the general fund of the county. Within 30 days after payment into the general fund, the commission shall pay the funds to the Coosa County Association of Volunteer Fire Departments.  (Act 2003-367, p. 1035, §11.)
AL Code § 45-19-141.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.|Section 45-19-141.11 - Disposition of Funds.

Section 45-19-141.11Disposition of funds. The association shall retain five percent of the gross proceeds from each district to be used, after approval by a majority vote of member departments in good standing, for countywide fire protection, fire prevention, and emergency medical services to include, but not be limited to, fire or emergency medical equipment, fire or emergency medical supplies, training, buildings, capital improvements, insurance, dues, and professional services. These proceeds shall not be used for salaries, entertainment, or fund-raising purposes. Any proceeds from the association's five percent share of the fees collected that are unexpended or not appropriated at the end of the fiscal year shall remain in the association's treasury for appropriation and use during any fiscal year thereafter. These proceeds shall be administered by the association in compliance with all applicable requirements of the Department of Examiners of Public Accounts. The association shall distribute all funds beyond the five percent retained to the individual fire departments by district. The nomenclature of distribution by districts shall be determined by majority vote of the Coosa County Association of Volunteer Fire Departments and confirmed by the Coosa County Commission. (Act 2003-367, p. 1035, §12.)
AL Code § 45-19-141.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 14 - Fire Protection and Emergency Medical Services.|Part 2 - Fire Protection and Emergency Medical Service Districts and Fee.|Section 45-19-141.12 - Volunteer Fire Department Personnel; Liability of County Employees.

Section 45-19-141.12Volunteer fire department personnel; liability of county employees. The personnel of volunteer fire departments provided for in this part shall not be considered employees, servants, or agents of the county and the members of the commission and the employees of the county shall not be liable in either the official capacity or in a private capacity for the actions of the personnel of volunteer fire departments.  (Act 2003-367, p. 1035, §13.)
AL Code § 45-19-170 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 17 - Health and Environment.|Part 1 - Health.|Section 45-19-170 - Collection and Disposition of Fees; Ability to Pay.

Section 45-19-170Collection and disposition of fees; ability to pay. (a) The Coosa County Board of Health shall designate the services rendered by the county health department for which fees may be charged and shall set the fee to be charged for each service. The health department is authorized to charge and collect such fees. All fees collected shall be in addition to any and all federal, state, and local appropriations. Any fees collected shall be processed in accordance with the recommendations of the State Department of Examiners of Public Accounts. (b) No person shall be denied any service because of that person's inability to pay. The county board of health may establish a sliding fee scale based on one's ability to pay. (c) This section shall not apply to nor affect any fees otherwise authorized, set, or collected under state or federal law or regulations and shall not affect funding from the state in any way. (d) All fees collected pursuant to this section are appropriated to the health department which collected such fees. (Act 88-391, p. 581, §§1-4; Act 88-418, p. 617, §§1-4.)
AL Code § 45-19-171 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 17 - Health and Environment.|Part 2 - Environment.|Section 45-19-171 - Litter.

Section 45-19-171Litter. (a) The Coosa County Health Department may, at its discretion, enforce littering laws, and other laws relating to littering in Coosa County, in addition to health laws and regulations governing the control and disposal of solid waste in Coosa 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 Coosa County shall constitute prima facie evidence that the person whose name or address appears on the mail or other personal item unlawfully placed, put, thrown, left, dumped, or deposited the refuse, garbage, waste paper, trash, litter, or other debris; and any person, law enforcement officer, or member of the Coosa 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 Coosa County, and any person upon first conviction thereof shall be punished by fine of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Citations for violations of this section shall be issued in the same manner as are citations for violations of the rules of the roads.  (d) The provisions of this section are supplemental. It shall be construed in pari materia with other laws relative to littering; however, any law which conflicts specifically herewith is hereby repealed.  (Act 90-391, p. 546, §§1-3, 5.)
AL Code § 45-19-230 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 23 - Sheriff.|Part 1 - Compensation.|Section 45-19-230

Section 45-19-230Employment and compensation of deputy sheriffs. (a) The County Commission of Coosa County shall pay deputy sheriffs at the following monthly rate:    AfterAfterAfter After Start1 year 2 years3 years4 yearsChief Deputy $975.00$1,013.00$1,050.00$1,088.00$1,125.00Sergeant$930.00$968.00$1,005.00$1,042.00$1,080.00Deputy $900.00$938.00$975.00$1,012.00$1,050.00Investigator$900.00$938.00$975.00$1,012.00$1,050.00 (b) The salaries provided for in subsection (a) shall be base salaries. After four years deputies shall be entitled to receive a cost-of-living expense raise as determined by the county commission for other employees. (c) The county commission shall provide uniforms (trousers, shirts, jacket, hat, emblems, and badges) when the deputy is hired. A clothing allowance of three hundred dollars ($300) per year shall be provided after the first year. The investigator shall be entitled to receive three hundred dollars ($300) when hired in lieu of uniforms. (d) The county commission shall determine the number of deputies and law enforcement personnel to be employed.  (Act 81-299, p. 380, §§1-4.)
AL Code § 45-19-232 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 23 - Sheriff.|Part 3 - Jails.|Section 45-19-232 - Operation of Jail Store and Telephone System; Law Enforcement Fund.

Section 45-19-232Operation of jail store and telephone system; Law Enforcement Fund. (a) The Sheriff of Coosa County, or the authorized agents of the sheriff, may operate a jail store and a telephone system for prisoners within the confines of the county jail. The jail store and a telephone system shall be operated to serve the needs of the jail population. (b)(l) The sheriff shall establish and maintain a Law Enforcement Fund in a bank located in Coosa County. All proceeds collected under this section shall be deposited by the sheriff into the Law Enforcement Fund.  (2) The sheriff shall keep an account of all jail store sales and telephone usage and transactions of the Law Enforcement Fund for annual audit by the Department of Examiners of Public Accounts, which shall be audited at the same time other accounts of the sheriff are audited. The Department of Examiners of Public Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion. (c) All profits realized pursuant to this section shall be expended for any lawful purpose by the sheriff for the operation of the office of the sheriff including, but not limited to, office equipment, communication equipment, salary supplements, expense allowances, training, the operation of the Coosa County Jail, and other expenses for the enhancement of law enforcement in the county. (d) The establishment of the Law Enforcement Fund and the use of the proceeds shall not diminish or take the place of any other source of income established for the sheriff or the operation of the office. (e) Any actions relating to the operation of a jail store and a telephone system in the county jail prior to May 22, 1997, are ratified and confirmed. Any existing proceeds derived from the operation of a jail store and a telephone system in the county jail prior to May 22, 1997, shall be deposited into the Law Enforcement Fund created by this section. (Act 97-537, p. 943, §§1-5.)
AL Code § 45-19-233 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 23 - Sheriff.|Part 4 - Pistol Permits.|Section 45-19-233 - Collection and Disposition of Fee.

Section 45-19-233Collection and disposition of fee. In Coosa County, the total fee for issuance of a permit to carry a pistol as provided by Section 13A-11-75, shall be twenty-five dollars ($25) per year, except that for persons age 65 and over, the fee shall be fifteen dollars ($15) per year, which shall be collected by the sheriff. Five dollars ($5) of each fee shall be paid into the county treasury and the remainder of each fee shall be deposited by the sheriff into any bank in the county, into a fund known as the Sheriff's Pistol Permit Fund. This fund shall be used exclusively for law enforcement purposes and in the discharge of the duties of the sheriff's office as determined by the sheriff. The fee provided by this section shall be in lieu of all other pistol permit fees required by law. (Act 81-297, p. 378, §1; Act 97-620, p. 1086, §1; Act 2003-229, p. 575, §1; Act 2010-742, p. 1880, §1.)
AL Code § 45-19-234 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 23 - Sheriff.|Part 5 - Police Jurisdictions.|Section 45-19-234 - Police Jurisdiction Within Coosa County.

Section 45-19-234Police jurisdiction within Coosa County. No municipality whose corporate limits do not lie within or extend into and embrace and include a portion of Coosa County shall have or exercise police jurisdiction within Coosa County; nor shall any such municipality exercise police jurisdiction, police powers, or taxing powers within Coosa County or over or on any person in Coosa County or property or business or trade or profession in Coosa County; nor shall any such municipality levy, fix, or collect any license or fee of any kind in Coosa County; nor shall any ordinance of any such municipality enforcing police or sanitation regulations or prescribing fines or penalties for violation thereof have force or effect in Coosa County.  (Act 80-275, p. 362, §1.)
AL Code § 45-19-235 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 23 - Sheriff.|Part 6 - Retirement.|Section 45-19-235 - Receipt of Badge, Pistol, etc., Upon Retirement.

Section 45-19-235Receipt of badge, pistol, etc., upon retirement. (a) Any individual employed by the Coosa County Sheriff's office as a law enforcement officer for a period of 10 years or more who retires from the department in good standing may receive from the sheriff, without cost, a retired badge, a retired commission card, and a pistol, provided the pistol is furnished by the department. (b) The provisions of the section may be applied retroactively to any officer who retired on or after January 14, 2002. (Act 2003-231, p. 579, §§1, 2.)
AL Code § 45-19-236 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 23 - Sheriff.|Part 7 - Sheriff's Qualifications and Continuing Education.|Section 45-19-236 - Minimum Qualifications for Sheriff; Continuing Education.

Section 45-19-236Minimum qualifications for sheriff; continuing education.  (a)(1) On or after May 12, 2016, a person qualifying for election to the office of sheriff in Coosa County or any person appointed to serve as a sheriff shall meet all of the following minimum qualifications, in addition to any other qualifications required by law: a. The person is a citizen of the United States. b. The person has been a resident of the county for at least one year immediately prior to the qualification date. c. The person is qualified as an elector pursuant to state and federal law and the person has been registered to vote in the county at least one year immediately prior to qualifying. d. The person has been awarded a high school diploma or a GED equivalence. e. The person is 21 years of age or older prior to qualifying. f. The person has one year of prior service as a law enforcement officer having the power of arrest. g. The person has never been convicted of a felony. (2) Upon election, the Sheriff of Coosa County shall attend annually a minimum of 12 hours of continuing education approved by the Alabama Sheriff's Association or the National Sheriff's Association. (b) This section shall not apply to or affect a supernumerary sheriff. (Act 2016-373, §§2, 3.)
AL Code § 45-19-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-19-242 - Levy of Tax; Promotion of Tourism and Economic Development.

Section 45-19-242Levy of tax; promotion of tourism and economic development. (a) This section shall be applicable only to Coosa County. (b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging 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, in an amount of six percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this section any rentals or services taxed under Division 1 of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place. (c) The tax herein levied shall be collected in the same manner as the state lodgings tax as provided in Chapter 26, Title 40, and the net proceeds, less a reasonable cost of collection, from the tax shall be paid into the county treasury to be allocated to the Coosa County General Fund. (Act 2002-334, p. 903, §§1-3.)
AL Code § 45-19-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-19-243 - Applicability.

Section 45-19-243Applicability. This part shall only apply to Coosa County.  (Act 2000-462, p. 860, §1.)
AL Code § 45-19-243.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-19-243.01 - State Sales and Use Tax Defined.

Section 45-19-243.01State sales and use tax defined. 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 2000-462, p. 860, §2.)
AL Code § 45-19-243.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-19-243.02 - Levy of Tax; Exemptions.

Section 45-19-243.02Levy of tax; exemptions. (a) The County Commission of Coosa County may levy, in addition to all other taxes, a one cent sales and use tax parallel to the state sales and use tax. (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 2000-462, p. 860, §3.)