reglab/housing_qa huggingface dataset:
AL Code § 45-48-247 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-48-247 - Levy of Tax.

Section 45-48-247Levy of tax. (a) The Marshall County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Marshall County a county privilege, license, or excise tax in the following amounts: (1) Two cents ($0.02) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Two cents ($0.02) for each cigar of any description made of tobacco or any substitute therefor except little cigars, such as Winchester cigars or cigarellos, which are similar and which are packaged in the same manner as cigarettes, shall be taxed as cigarettes under subdivision (1). (3) Two cents ($0.02) for each sack, can, package, 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 as to be suitable for smoking in a pipe or cigarette. (4) Two cents ($0.02) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3). (5) Two cents ($0.02) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (b) The privilege, license, or excise tax shall be in addition to all other federal, state, or local taxes heretofore imposed by law. (c) Provided, however, when the license tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, such payment shall be sufficient, the intent being that such license tax hereby required to be paid shall be paid but once on each package of cigarettes and on each cigar.  (Act 87-522, p. 787, § 1.)
AL Code § 45-48-247.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-48-247.01 - Tax to Be Added to Sales Price of Tobacco Products.

Section 45-48-247.01Tax to be added to sales price of tobacco products. (a) Upon adoption of a resolution by the Marshall County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose in Marshall County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products. (b) Prior to adopting such resolution provided for in subsection (a), the commission shall first call for a nonbinding advisory referendum on the question of imposing the additional county tax on cigarettes and tobacco products as described by this part. The election shall be held and conducted as nearly as possible in the same way as countywide elections and shall be held on the same day as the next special, primary, state, or countywide election, next following October 1, 1987. Notice of the election shall be given by the Judge of Probate of Marshall County, which notice shall be published once a week for three successive weeks before the day of the election. On the ballots to be used at the election, the proposition to be voted on shall be stated substantially as follows: "Do you favor the local law levying an additional cigarette and tobacco products tax? Yes ( ) No ( )."  (Act 87-522, p. 787, § 2.)
AL Code § 45-48-247.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-48-247.02 - Violations.

Section 45-48-247.02Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Marshall County in the business for which the tax is hereby levied to fail or refuse to add to the price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof. (1) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County Commission, on a monthly basis. On the first day of each month, all revenue shall be divided equally among qualified volunteer fire departments of Marshall County that presently include the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant, Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin, Tri-Community, Union Grove, and Wakefield; city fire departments of Marshall County that presently include the City Fire Departments of Albertville, Arab, Boaz, and Guntersville; and rescue squads of Marshall County that presently include Arab, Guntersville, and Union. (2) The Marshall County Association of Volunteer Firemen shall formu- late a plan by which new volunteer fire departments or rescue squads may be qualified to share in the revenue and can be eligible for funds upon qualifying and becoming recognized in the prescribed manner. The new city fire departments are automatically members and eligible to receive funding. (3) Should a volunteer fire department, city fire department, or rescue squad cease to exist, their share of the monies shall be divided equally among the remaining participants and the remaining participants shall equally share in absorbing services rendered by the defunct entity or entities.  (Act 87-522, p. 787, § 3; Act 89-485, p. 1015, § 1.)
AL Code § 45-48-247.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-48-247.03 - Tobacco Stamps.

Section 45-48-247.03Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax.  (Act 87-522, p. 787, § 4.)
AL Code § 45-48-247.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-48-247.04 - Rulemaking Authority.

Section 45-48-247.04Rulemaking authority. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purpose of this part. All such rules and regulations duly promulgated shall have force and effect of law.  (Act 87-522, p. 787, § 5.)
AL Code § 45-48-247.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-48-247.05 - Application of Laws, Rules, and Regulations.

Section 45-48-247.05Application of laws, rules, and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 to Section 40-25-28, inclusive, as amended, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this part as fully set out herein.  (Act 87-522, p. 787, § 6.)
AL Code § 45-48-247.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-48-247.06 - Application.

Section 45-48-247.06Application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesaler dealer for the purpose of resale or reshipment outside of such counties which are actually resold or reshipped.  (Act 87-522, p. 787, § 7.)
AL Code § 45-48-247.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-48-247.07 - Construction.

Section 45-48-247.07Construction. The provisions of this part shall be construed in pari materia with any and all other provisions of law, or parts of law, relating to taxes, tobacco products, or firefighting departments; provided, however, that all laws or parts of laws which are in direct conflict herewith are hereby repealed.  (Act 87-522, p. 787, § 9.)
AL Code § 45-48A-10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48A - Marshall County Municipalities.|Article 1 - Albertville.|Part 1 - Alcohol.|Section 45-48A-10 - Sale of Draft or Keg Beer or Malt Beverages.

Section 45-48A-10Sale of draft or keg beer or malt beverages. (a) The sale of draft or keg beer or malt beverages for only on-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control Board is authorized in the Cities of Albertville, Arab, and Guntersville. All resolutions and ordinances relating to the sale, consumption, and possession of bottled or canned beer in such cities shall apply to draft or keg beer or malt beverages. Each city governing body may adopt an ordinance regulating the sale of draft or keg beer or malt beverages pursuant to this section. (b) All laws or parts of laws which conflict with this section are repealed. However, the provisions of this section are cumulative and supplementary and shall not be construed to repeal or supersede any laws or parts of laws not directly inconsistent herewith.  (Act 2009-409, p. 738, §§ 2, 3.)
AL Code § 45-48A-60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48A - Marshall County Municipalities.|Article 6 - Guntersville.|Part 1 - Annexation.|Section 45-48A-60 - Ratification.

Section 45-48A-60Ratification. Every annexation undertaken by the City of Guntersville prior to September 1, 2015, under any statutory procedure for annexation by the municipality and which annexation has been completed, notwithstanding any irregularity or defect in the annexation, either substantively or procedurally, is ratified, confirmed, and given effect in all respects. This section shall not apply to the annexation of any specific property which annexation has, prior to September 1, 2015, been held invalid by final judgment of a court of law of the State of Alabama identifying the specific property by legal description and date of annexation nor to the annexation of any specific property identified by legal description and date of annexation, the validity of which is an issue in a pending action commenced prior to September 1, 2015.  (Act 2015-353, § 1.)
AL Code § 45-48A-61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48A - Marshall County Municipalities.|Article 6 - Guntersville.|Part 2 - Utilities.|Section 45-48A-61 - Acquisition and Administration of Cable Television System.

Section 45-48A-61Acquisition and administration of cable television system. As used in this part, municipal corporation means the City of Guntersville in Marshall County. In addition to other powers, rights, and authority granted to municipal corporations generally, the municipal corporation may: Acquire, purchase, construct, lease, operate, maintain, enlarge, and extend and improve a cable television system which may be defined, without limiting the generality, as a facility that in whole or in part, receives directly, or indirectly, or over the air, and amplifies or otherwise modifies the signal transmitting programs broadcast by one or more television or radio stations, and distributes the signals by wire or cable to subscribing members of the public living in the municipal corporation or its surrounding territory who pay for such service.  (Act 93-391, p. 673, § 2.)
AL Code § 45-48A-61.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48A - Marshall County Municipalities.|Article 6 - Guntersville.|Part 2 - Utilities.|Section 45-48A-61.01 - Eminent Domain.

Section 45-48A-61.01Eminent domain. For the purposes of this part, the municipal corporation may exercise the right of eminent domain. The eminent domain proceedings shall be conducted in the manner now provided by law.  (Act 93-391, p. 673, § 3.)
AL Code § 45-48A-61.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48A - Marshall County Municipalities.|Article 6 - Guntersville.|Part 2 - Utilities.|Section 45-48A-61.02 - Bond Issue Authorized.

Section 45-48A-61.02Bond issue authorized. (a) In payment for the purchase, lease, construction, acquisition, extension, or maintenance of the cable television system, the municipal corporation may issue its bonds in the manner provided by law. (b) The municipal corporation, in order to secure the prompt and faithful payment of the principal and interest of all debts, bonds, or other evidences of indebtedness incurred or issued by it for the construction, acquisition, lease, extension, or maintenance of a television cable system may execute a mortgage or deed of trust upon any or all of the system and all property used in the operation, including the franchise in whole or in part. (c) The mortgage or deed of trust may contain terms, conditions, covenants, and warranties for the protection of the bond holders or securities issued by the municipal corporation cable television system, as determined and agreed upon from time to time by the governing body of the municipal corporation and persons, firms, or corporations owning the debts, bonds, or securities. (d) The mortgages may provide that in the event of the foreclosure of the mortgage or deed of trust, that the purchaser at the foreclosure sale may acquire the right, privilege, and franchise of operating the system as may be sold or conveyed, and the purchaser or vendee may have the right, authority, and privilege to carry on and operate the system in the same manner, or on the same terms, and to the same extent as the municipal corporation is authorized to operate, with the exception of eminent domain authority, until the municipal corporation may redeem the system from the mortgage sale. (e) The mortgage or deed of trust may provide: (1) That during the ownership of the system by the municipal corporation, the control of the service of the system shall not be diminished or interfered with by the granting any other franchise for the operation of any other plant or system for similar purposes. (2) That the rates and charges shall be established and maintained to sufficiently meet the cost of operation and maintenance. (3) That the municipal corporation may pledge all of the receipts, earnings, and revenues from the operation of the system for the payment of the debts, bonds, or other evidences of indebtedness secured by the mortgages or deeds of trust.  (Act 93-391, p. 673, § 4.)
AL Code § 45-48A-61.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48A - Marshall County Municipalities.|Article 6 - Guntersville.|Part 2 - Utilities.|Section 45-48A-61.03 - Power and Authority of Municipal Corporation.

Section 45-48A-61.03Power and authority of municipal corporation. The municipal corporation shall have all the power and authority necessary to reasonably exercise the powers and responsibilities conferred by this part and implement the purposes of this part.  (Act 93-391, p. 673, § 5.)
AL Code § 45-48A-61.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48A - Marshall County Municipalities.|Article 6 - Guntersville.|Part 2 - Utilities.|Section 45-48A-61.04 - Exemption From the Jurisdiction of Alabama Public Service Commission.

Section 45-48A-61.04Exemption from the jurisdiction of Alabama Public Service Commission. The municipal corporation shall be exempt from the regulation and control of the Alabama Public Service Commission with respect to the business transactions made pursuant to this part.  (Act 93-391, p. 673, § 6.)
AL Code § 45-48A-62 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48A - Marshall County Municipalities.|Article 6 - Guntersville.|Part 3 - Taxation.|Section 45-48A-62 - Increase to Tax for Public School Purposes.

Section 45-48A-62Increase to tax for public school purposes. (a) For the purposes of this section, the following words have the following meanings: (1) AMENDMENT 56. Amendment 56 to the Constitution of Alabama 1901, now appearing as Section 216.04 of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (2) AMENDMENT 373. Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901, as amended. (3) CITY. The City of Guntersville. (4) CITY SPECIAL SCHOOL AD VALOREM TAX. The tax authorized pursuant to the applicable provisions of the general laws of this state and pursuant to Amendment 56 and Amendment 373 levied by the city for public school purposes, or for capital outlay or debt service for public schools, and without express limit as to time. (b) The city presently levies and collects the city special school ad valorem tax for public school purposes. Pursuant to a resolution adopted by the City Council of the City of Guntersville after a public hearing in accordance with Amendment 373, the City of Guntersville proposes to increase the rate at which it may levy and collect the city special school ad valorem tax by an additional amount up to nine mills on each dollar ($0.90 on each one hundred dollars) of assessed value, with the proposed increase in the city special school ad valorem tax to be used exclusively for capital outlay or debt service for public schools. (c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the City Council of the City of Guntersville after a public hearing, the city may increase the rate at which the city levies and collects the city special school ad valorem tax by up to nine mills on each dollar ($0.90 on each one hundred dollars) of assessed value, the increase to be used and expended exclusively for capital outlay or debt service for public schools. (d) The increase in the rate at which the city special school ad valorem tax may be levied and collected pursuant to this section is subject to approval by a majority of the qualified electors residing in the city who vote on the proposed increase at a special election called and held for that purpose pursuant to subsection (f) of Amendment 373. (e) The increase in the city special school ad valorem tax authorized pursuant to this section may be made effective and due and payable beginning on the October 1 next following the levy of the increase by the city after the approval of the increase by the qualified electors of the city in the special election held for that purpose. (Act 2020-183, §§2-6.)
AL Code § 45-49-10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 1 - General and Miscellaneous Provisions.|Part 1 - Disclaimer.|Section 45-49-10 - Disclaimer.

Section 45-49-10Disclaimer. (a) This chapter endeavors to add to the Code of Alabama 1975, all Mobile County local laws enacted after 1978 and all Mobile County prior local laws that were amended or affected by a local law enacted after 1978. (b) It is the purpose of this chapter to state current applicable law. To this end: (1) This chapter shall not affect the compensation, terms, pension and retirement benefits and rights, and other benefits and rights otherwise provided by law enacted prior to the codification of this chapter. (2) A condition or requirement for operation or effect of a law included in this chapter, including, but not limited to, voter approval at a referendum, is not superseded by the inclusion of the law in this chapter, and such condition or requirement remains applicable. (3) This chapter shall not be construed as validating, reenacting, or enacting laws otherwise superseded or repealed by a legislative enactment. (4) This chapter shall have no effect on any law that is not included or otherwise treated and that law shall have the same effect as the law had prior to the codification of this chapter. The inclusion or exclusion of a law in this chapter is not an implication, inference, or presumption affecting the validity of that law. (5) This chapter shall not affect any existing right, remedy, or defense. As to all such cases, the applicable laws in force at the adoption of this chapter shall continue in force and application. (c)(1) The classification and organization of this chapter, the parts, sub-parts, sections, and other hierarchy units of this chapter, and the headings thereto, are made for the purpose of convenient reference and orderly arrangement, and no implication, inference, or presumption of a legislative construction shall be drawn therefrom. (2) Unless otherwise provided in this chapter, the descriptive headings or catchlines immediately preceding or within the text of the various hierarchy units, except the hierarchy unit numbers included in the headings or catchlines immediately preceding the text of such units, do not constitute part of the law, and shall in no manner limit or expand the construction of any such unit. All historical citations and effective notes set out in this chapter are given for the purpose of convenient reference, and do not constitute part of the law.
AL Code § 45-49-20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 2 - Alcoholic Beverages.|Part 1 - Conduct Prohibited in Licensed Establishments.|Section 45-49-20 - Legislative Findings.

Section 45-49-20Legislative findings. The Legislature finds that nudity, sexual conduct, and the depiction or simulation thereof in conjunction with the furnishing of alcoholic beverages in public places is contrary to the safety, health, and morals of the inhabitants of Mobile County, and is desirous of prohibiting such conduct. This part is therefore enacted pursuant to the authority granted in Article IV, Section 104 of the Constitution of Alabama of 1901, that allows local legislation to regulate or prohibit alcoholic beverage traffic and as otherwise granted in the Constitution of Alabama of 1901.  (Act 97-176, p. 265, § 1.)
AL Code § 45-49-20.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 2 - Alcoholic Beverages.|Part 1 - Conduct Prohibited in Licensed Establishments.|Section 45-49-20.01 - Definitions.

Section 45-49-20.01Definitions. The following words, terms, and phrases shall have the following meanings: (1) LICENSED ESTABLISHMENT. Any business operating pursuant to a license issued by the Alabama Alcoholic Beverage Control Board within an unincorporated area of Mobile County, which sells, serves, or dispenses alcoholic beverages or otherwise allows the consumption of alcoholic beverages on the premises. (2) PERSON. Any natural person, firm, association, joint venture, partner- ship, corporation, or any other entity.  (Act 97-176, p. 265, § 2.)