reglab/housing_qa huggingface dataset:
AL Code § 45-2-244.072 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 3 - County General Fund and Juvenile Home.|Section 45-2-244.072 - Special County Privilege License Tax.

Section 45-2-244.072Special county privilege license tax. (a) The county commission is hereby authorized with or without a referendum of the people, to levy and impose, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas at the rate of one percent of the gross proceeds of sales or receipts. At its discretion, the county commission is hereby authorized to conduct a referendum election on the issue of an additional sales tax in any manner which it deems appropriate and the costs of such election shall be paid from the county general fund. (b) There are exempted, however, from the provisions of this section and from the computation of the amount of the 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 tax statutes from the computation of the amount of the state sales tax. (Act 83-532, p. 827, §3.)
AL Code § 45-2-244.073 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 3 - County General Fund and Juvenile Home.|Section 45-2-244.073 - Payment of Tax.

Section 45-2-244.073Payment of tax. The sales taxes authorized to be levied in Section 45-2-244.072 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. All taxes levied in this subpart shall be paid to and collected by the county commission at the same time and along with the collection of the state sales tax. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the county commission a report or return in such form as may be prescribed by the county commission, setting 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 such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the county commission may require.  (Act 83-532, p. 827, §4; Act 2017-447, §1.)
AL Code § 45-2-244.074 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 3 - County General Fund and Juvenile Home.|Section 45-2-244.074 - Addition of Tax to Sales Price or Admission Fee.

Section 45-2-244.074Addition of tax to sales price or admission fee. Each person engaging or continuing within Baldwin County in a business subject to the tax levied in Section 45-2-244.072, 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 sale or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse to add on 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 sale 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. (Act 83-532, p. 827, §5.)
AL Code § 45-2-244.075 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 3 - County General Fund and Juvenile Home.|Section 45-2-244.075 - Collections and Enforcement.

Section 45-2-244.075Collections and enforcement. The tax authorized to be imposed by this subpart shall constitute a debt due Baldwin County and may be collected as provided by law. The tax, 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 tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due to this state shall apply fully to the collection of the tax herein levied, and the Baldwin County Commission, for the use and benefit of Baldwin County, shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the state Department of Revenue has for collection of the state sales tax. The Baldwin County Commission shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the tax levied by this subpart, and to otherwise enforce the provisions of this subpart, including any litigation involving this subpart; and the Baldwin County Commission shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it pursuant to this subpart. (Act 83-532, p. 827, §6; Act 2017-447, §1.)
AL Code § 45-2-244.076 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 3 - County General Fund and Juvenile Home.|Section 45-2-244.076 - Application of State Sales Tax Statutes.

Section 45-2-244.076Application of state sales tax 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, penalties for failure to pay the tax, the promulgation of the 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 the provisions of this subpart when applied to the tax authorized to be levied in Section 45-2-244.072 shall apply to the county tax levied under this subpart. The county commission shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on the state Revenue Commissioner and department, respectively, by the state tax statutes. All provisions of law from time to time in effect with respect to the payment, assessment, and collection of the state sales tax, and any and all reports, records, and penalties for failure to pay such taxes, the promulgation of rules and regulations with respect to such taxes, and the administration and enforcement of such taxes or such provisions of law (as the case may be), shall, to the extent not inconsistent with Act 2017-447, apply to the county sales tax. The county sales tax, as the county commission may from time to time determine, shall be collected either by the county commission or by any person, firm, or corporation (whether public or private) with which the commission may contract to collect the county sales tax or any other tax or taxes levied by, or in, the county, all in accordance with, and subject to, applicable provisions of law as are from time to time in effect. (Act 83-532, p. 827, §7; Act 2017-447, §1.)
AL Code § 45-2-244.077 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 3 - County General Fund and Juvenile Home.|Section 45-2-244.077 - Charge for Collections; Dispositition of Funds.

Section 45-2-244.077Charge for collections; dispositition of funds. The county commission shall be authorized to charge an amount not less than two percent nor more than five percent of the special county tax collected in the county under this subpart for collecting the special county tax. In order to charge more than two percent of the special county tax for collecting the tax, the county commission and the Baldwin County Board of Education shall be required to agree upon such additional percentage for collection. Prior to any other distribution, two percent of all net revenues herein collected shall be appropriated to the Juvenile Court for Baldwin County to be used for drug interdiction and education programs; staffing; and the leasing, building, staffing, and operation of a home for juveniles; and one percent of all net revenues collected shall be appropriated to the Baldwin County District Attorney's Office to be expended for education and intervention programs, with emphasis on grades kindergarten through 12, aimed at the prevention of drug and alcohol abuse, sexual misconduct, bullying and other issues, and for other prosecution services. After the distribution to the Juvenile Court and District Attorney's Office as provided in this section, the remaining net revenues arising from the taxes herein authorized to be levied shall be distributed as follows: (1) 40 percent shall be distributed to the Baldwin County Board of Education to be utilized exclusively for capital improvement, capital construction, and maintenance purposes; (2) five percent shall be distributed to Coastal Alabama Community College in Bay Minette and shall be used only in the county as other appropriations to the school are used; and (3) 55 percent shall be deposited in the general fund of the county to be expended as other county funds provided that not less than 20 percent of the proceeds shall be expended for road and bridge construction, capacity improvements, paving, resurfacing, and/or maintenance of roads and bridges. Should the county commission rescind or repeal the one percent sales tax the county commission enacted by Resolution #2017-046 on January 3, 2017, or should the collection of the one percent sales tax be discontinued for any reason, the percentages of the sales tax distributed to the general fund of the county and the Baldwin County Board of Education shall return to 40 percent for the general fund of the county and 55 percent for the Baldwin County Board of Education, unless the county commission, in its sole authority and without further condition, levies and collects a one percent sales tax, exclusively for public school purposes, as a replacement, or the Baldwin County Board of Education consents to such action by the passage of a resolution. (Act 83-532, p. 827, §8; Act 84-523, p. 1142, §1; Act 2017-447, §1.)
AL Code § 45-2-244.100 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 4 - Paralleling State Tax.|Section 45-2-244.100 - Applicability.

Section 45-2-244.100Applicability. The provisions of this subpart shall only apply to Baldwin County. (Act 80-500, p. 776, §1.)
AL Code § 45-2-244.101 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 4 - Paralleling State Tax.|Section 45-2-244.101 - Definitions.

Section 45-2-244.101Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, as amended, providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in those 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) "State sales tax statutes" means Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, as amended, which levy a certain retail sales tax, and include all statutes, including amendments to those 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 effect, the administration of those sections and the incidence and collection of the tax imposed therein; (2) "State sales tax" means the tax imposed by the state sales tax statutes; (3) "Month" means the calendar month; (4) "County" means Baldwin County. (Act 80-500, p. 776, §2.)
AL Code § 45-2-244.102 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 4 - Paralleling State Tax.|Section 45-2-244.102 - Levy of Additional Sales Tax Paralleling State Sales Tax; Exemptions.

Section 45-2-244.102Levy of additional sales tax paralleling state sales tax; exemptions. (a) There is hereby levied and imposed with the county, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas at the rate of one percent of the gross proceeds of sales or receipts. (b) There are exempted, however, from the provisions of this section and from the computation of the amount of the 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 tax statutes from the computation of the amount of the state sales tax. (Act 80-500, p. 776, §3.)
AL Code § 45-2-244.103 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 4 - Paralleling State Tax.|Section 45-2-244.103 - Payment of Tax.

Section 45-2-244.103Payment of tax. The sales taxes levied in Section 45-2-244.102 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. All taxes levied in 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. On or prior to the due dates of the tax herein levied each person subject to such tax 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 transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sale until after their collection, and in the event such person so defers reporting them, such person shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the tax 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 Baldwin County Commission, or its designated agent, at reasonable times during business hours. (Act 80-500, p. 776, §4.)
AL Code § 45-2-244.104 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 4 - Paralleling State Tax.|Section 45-2-244.104 - Addition of Tax to Sales Price or Admission Fee.

Section 45-2-244.104Addition of tax to sales price or admission fee. Each person engaging or continuing within Baldwin County in a business subject to the tax levied in Section 45-2-244.102, 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 sale or admission. 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 sale 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. (Act 80-500, p. 776, §5.)
AL Code § 45-2-244.105 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 4 - Paralleling State Tax.|Section 45-2-244.105 - Collections and Enforcement.

Section 45-2-244.105Collections and enforcement. The tax imposed by this subpart shall constitute a debt due Baldwin County and may be collected as provided by law. The tax, 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 tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied, and the State Department of Revenue, for the use and benefit of Baldwin County shall collect such tax 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. 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 tax levied by this subpart, and to otherwise enforce the provisions of this subpart, including any litigation involving this subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it for Baldwin County. (Act 80-500, p. 776, §6.)
AL Code § 45-2-244.106 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 4 - Paralleling State Tax.|Section 45-2-244.106 - Application of State Sales Tax Statutes.

Section 45-2-244.106Application of state sales tax 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, penalties for failure to pay the tax, 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 the provisions of this subpart when applied to the tax levied in Section 45-2-244.102 shall apply to the county tax levied under this subpart. The State Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on such commissioner and department, respectively, by the state tax statutes. All provisions of the state sales tax statutes that are made applicable by this subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 80-500, p. 776, §7.)
AL Code § 45-2-244.107 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 4 - Paralleling State Tax.|Section 45-2-244.107 - Charge for Collection; Disposition of Funds.

Section 45-2-244.107Charge for collection; disposition of funds. The State Department of Revenue shall charge Baldwin County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in the county under this subpart. Such charge for collecting such special tax may be deducted each month from the gross revenues from such special tax before certification of the amount of the proceeds thereof due Baldwin County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart, as such tax is 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 collection hereunder) the commissioner shall certify to the State Comptroller the amount of tax collected under the provisions of this subpart and paid by him or her into the State Treasury for the benefit of Baldwin County during the month immediately preceding such certification. Provided, however, that before certifying the amount of the tax paid into the State Treasury for the benefit of Baldwin County during each month, the commissioner may deduct from the tax collected in the month the charge due the department for the collection of the tax for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the County Treasurer of Baldwin County in his or her official capacity in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of the county. He or she shall then deliver to the Baldwin County Board of Education the balance remaining, to be used exclusively by the board for the construction, maintenance, and repair of the public schools. (Act 80-500, p. 776, §8.)
AL Code § 45-2-244.130 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 5 - Tobacco Products.|Section 45-2-244.130 - Levy of Tax.

Section 45-2-244.130Levy of tax. (a) There is hereby imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Baldwin County, a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each sack, can, package, excluding cigarette packages, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. (2) Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and not suitable for smoking as described in subdivision (3). (3) Five cents ($0.05) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (4) Eight cents ($0.08) for each package of tobacco paper, both gummed and ungummed. (b) The privilege, license, or excise tax shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax required by this subpart has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent is that the tax shall be paid only once on each package of chewing tobacco, snuff, and smoking tobacco of every description, and for each package of tobacco paper, whether gummed or ungummed. (Act 2003-425, 2nd Sp. Sess., p. 1223, §1.)