reglab/housing_qa huggingface dataset:
AL Code § 45-22-243.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 1 - 1981 Tax.|Section 45-22-243.09 - Tax on Automotive Vehicles, Farm Machinery, and Manufacturing Machines.

Section 45-22-243.09Tax on automotive vehicles, farm machinery, and manufacturing machines. The one-half of one percent rates of tax levied on automotive vehicles, farm machinery, and manufacturing machines in Act No. 66, Second Special Session 1963, are hereby amended to rates of one-third of one percent. The one-half of one percent rates of tax levied on automotive vehicles, farm machinery, and manufacturing machines in Act No. 30, Special Session 1975, are hereby amended to rates of one-third of one percent. (Act 81-599, p. 1002, §10; Act 81-809, p. 1437, §10.)
AL Code § 45-22-243.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 1 - 1981 Tax.|Section 45-22-243.10 - Distribution of Proceeds.

Section 45-22-243.10Distribution of proceeds. The proceed of any taxes herein authorized to be levied shall be distributed as follows: (1) Forty-five percent to the general fund of the City of Cullman. (2) Fifteen percent to the general fund of Cullman County to be used by the County Commission. (3) Fifteen percent to the Cullman County Commission to the credit of the road fund. (4) Ten percent to the Cullman County Commission for use by the Cullman County Board of Education. (5) Ten percent to the municipalities of Cullman County incorporated prior to May 18, 2020, except Cullman, to be distributed on a population basis. (6) a. Five percent to the rural volunteer fire departments of the county, to be equally distributed among the following volunteer fire departments in Cullman County: Arkadelphia, Baileyton, Battle Ground, Berlin, Bethsadia, Bremen, Cold Springs, Crane Hill, Dodge City, Fairview, Garden City, Gold Ridge, Good Hope, Holly Pond, Johnson Crossing, Jones Chapel, Joppa, Logan, Loretto, Providence, Sardis, Trimble, Walter, and West Point. b. The Hanceville Fire Department and the Cullman County Fire Association Training Center shall also receive a share of the proceeds equal to that received by each volunteer fire department. Additionally, volunteer fire departments may be designated to receive funds under this subdivision by resolution of the Cullman County Commission upon the recommendation of the Cullman County Volunteer Fire Department Association and the Cullman office of the Alabama Forestry Commission. (Act 81-599, p. 1002, §11; Act 81-809, p. 1437, §11; Act 2019-411, §1; Act 2020-144, §1.)
AL Code § 45-22-243.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 2 - One-Cent Tax.|Section 45-22-243.30 - Applicability.

Section 45-22-243.30Applicability. This subpart shall only apply to Cullman County. (Act 93-705, p. 1349, §1.)
AL Code § 45-22-243.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 2 - One-Cent Tax.|Section 45-22-243.31 - Definitions.

Section 45-22-243.31Definitions. As used in this subpart, 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 93-705, p. 1349, §2.)
AL Code § 45-22-243.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 2 - One-Cent Tax.|Section 45-22-243.32 - Levy of Tax.

Section 45-22-243.32Levy of tax. (a) The County Commission of Cullman County may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one-cent privilege license tax against gross sales or gross receipts. Notwithstanding the fore-going, the additional privilege license tax imposed by this subpart shall not apply to any person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any automotive vehicle, truck, truck trailer, semitrailer, house trailer, or farm machinery. (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 subpart. (Act 93-705, p. 1349, §3.)
AL Code § 45-22-243.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 2 - One-Cent Tax.|Section 45-22-243.33 - Collection of Tax; Monthly Report.

Section 45-22-243.33Collection of tax; monthly report. The tax levied by the county commission pursuant to this subpart shall be collected by the State Department of Revenue or otherwise as provided by resolution of the Cullman 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 department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied pursuant to this subpart, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the department under this section shall be available for inspection by the county commission, or its designee. (Act 93-705, p. 1349, §4.)
AL Code § 45-22-243.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 2 - One-Cent Tax.|Section 45-22-243.34 - Addition of Tax to Sales Price or Admission Fee.

Section 45-22-243.34Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied pursuant to this subpart, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shall be unlawful for any person subject to the tax to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax levied pursuant to this subpart 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 93-705, p. 1349, §5.)
AL Code § 45-22-243.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 2 - One-Cent Tax.|Section 45-22-243.35 - Collection and Enforcement.

Section 45-22-243.35Collection and enforcement. The tax levied pursuant to this subpart shall constitute a debt due Cullman County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce-collection of the tax levied pursuant to this subpart and to enforce this subpart. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Cullman County. (Act 93-705, p. 1349, §6.)
AL Code § 45-22-243.36 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 2 - One-Cent Tax.|Section 45-22-243.36 - Application of State Statutes.

Section 45-22-243.36Application of state 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 subpart shall apply to the tax levied pursuant to this subpart. The State Commissioner of Revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the tax levied pursuant to this subpart 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 subpart to the tax levied pursuant to this subpart, and to the administration and enforcement of this subpart, are incorporated by reference and made a part of this subpart as if fully set forth herein. (Act 93-705, p. 1349, §7.)
AL Code § 45-22-243.37 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 2 - One-Cent Tax.|Section 45-22-243.37 - Charge for Collection.

Section 45-22-243.37Charge for collection. The Department of Revenue shall charge Cullman County for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Cullman County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Cullman County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department, on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Cullman County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the County Treasurer of Cullman County in an amount equal to the certified amount which shall be paid into the county general fund to be used as follows: (1) Forty percent to the county general fund. (2) Forty percent to the governing body of the City of Cullman. (3) Twenty percent to the municipalities in the county incorporated prior to May 18, 2020, excluding the City of Cullman, on a pro rata basis, based upon the percentage that the population of each municipality incorporated prior to May 18, 2020, bears to the total population of the municipalities in the county, excluding the City of Cullman. (Act 93-705, p. 1349, §8; Act 2020-144, §1.)
AL Code § 45-22-243.38 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 2 - One-Cent Tax.|Section 45-22-243.38 - Purpose.

Section 45-22-243.38Purpose. The clear intent of the Legislature in the passage of this subpart was and continues to be to authorize the County Commission of Cullman County to levy both a sales and use tax pursuant to this subpart. (Act 2006-397, p. 1004, §1.)
AL Code § 45-22-243.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 3 - 1963 Tax.|Section 45-22-243.61 - Payment of Taxes; Reports.

Section 45-22-243.61Payment of taxes; reports. The sales tax levied in Section 45-22-243.60 shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrues; the use tax levied pursuant to Section 45-22-243.60 shall be due and payable quarterly on or before the 20th 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 Cullman County, or its designated agent, at reasonable times during business hours.  (Acts 1963, 2nd Sp. Sess., No. 66, p. 228, §2.)
AL Code § 45-22-243.63 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 3 - 1963 Tax.|Section 45-22-243.63 - Sales Tax to Be Added to Sales Price or Admission Fee.

Section 45-22-243.63Sales tax to be added to sales price or admission fee. Each person engaging or continuing within Cullman County in a business subject to the taxes levied in Section 45-22-243.60 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 1963, 2nd Sp. Sess., No. 66, p. 228, §4.)
AL Code § 45-22-243.64 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 3 - 1963 Tax.|Section 45-22-243.64 - Enforcement of Subpart; Civil Suit; Taxes a Lien.

Section 45-22-243.64Enforcement of subpart; civil suit; taxes a lien. The taxes imposed by this subpart shall constitute a debt due Cullman 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 Cullman 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 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 litigations involving this 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 Cullman County. (Acts 1963, 2nd Sp. Sess., No. 66, p. 228, §5.)
AL Code § 45-22-243.65 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 3 - 1963 Tax.|Section 45-22-243.65 - Application of State Statutes.

Section 45-22-243.65Application of state statutes. 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; 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 in Section 45-22-243.60, 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 1963, 2nd Sp. Less., No. 66, p. 228, §6.)
AL Code § 45-22-243.67 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 3 - 1963 Tax.|Section 45-22-243.67 - Payments to City and County.

Section 45-22-243.67Payments to city and county. The payment of the sums of such proceeds to the City of Cullman and the county governing body of Cullman County provided for hereunder shall be made not later than five days from the date of receipt of such funds by such custodian from the Comptroller. (Acts 1963, 2nd Sp. Sess., No. 66, p. 228, §8.)
AL Code § 45-22-243.93 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Division 4 - 1975 Tax.|Section 45-22-243.93 - Payment of Taxes; Reports.

Section 45-22-243.93Payment of taxes; reports. The taxes levied in Section 45-22-243.91 shall be due and payable in monthly installments on or before the 20th day of the month next succeeding the month in which the tax accrues; and the use taxes levied in Section 45-22-243.92 shall be due and payable quarterly on or before the 20th day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last day of each of the months of March, June, September, and December. The taxes levied in Section 45-22-243.91 shall be paid to and collected by the State Department of Revenue at the same time and along with the payment and collection of the state sales tax; and the use tax levied herein shall be paid to and collected by the State Department of Revenue at the same time and along with the payment and collection of the state use tax. On or prior to the due dates of the taxes herein 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 measure of the tax levied, a correct statement of the gross proceeds of all such taxes and the gross receipts of all such business and setting forth, with respect to the use tax levied herein, 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 report shall include all 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 sales taxes levied herein 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 the county or its designated agent, at reasonable times during business hours.  (Acts 1975, No. 30, p. 251, §4.)