reglab/housing_qa huggingface dataset:
AL Code § 45-3-244.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3 - Barbour County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco|Division 2 - 2003 Tax.|Section 45-3-244.30 - County Privilege, License, or Excise Tax - Established.

Section 45-3-244.30County privilege, license, or excise tax - Established. The Barbour County Commission may impose on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Barbour County, a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of tobacco or any substitute therefor. (2) Five cents ($0.05) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars. (3) Five cents ($0.05) 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 suitable for smoking in a pipe or cigarette. (4) 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). (5) Five cents ($0.05) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (6) Five cents ($0.05) for each package of tobacco paper, both gummed and ungummed. (7) Five cents ($0.05) on each single wrapped cigar made of tobacco or any substitute therefor. 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 cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description, and for each package of tobacco paper, whether gummed or ungummed. (Act 2003-135, 1st Sp. Sess., p. 428, §1.)
AL Code § 45-3-244.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3 - Barbour County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco|Division 2 - 2003 Tax.|Section 45-3-244.31 - County Privilege, License, or Excise Tax - Purpose and Intent.

Section 45-3-244.31County privilege, license, or excise tax - Purpose and intent. Every person, firm, corporation, club, or association that sells, stores, or receives, for the purpose of selling or storing in Barbour County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an 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, and smoking 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, and smoking tobacco products. (Act 2003-135, 1st Sp. Sess., p. 428, §2.)
AL Code § 45-3-244.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3 - Barbour County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco|Division 2 - 2003 Tax.|Section 45-3-244.32 - County Privilege, License, or Excise Tax - Failure to Add or Levy Tax; Penalty; Tax Stamps; Rules and Regulations.

Section 45-3-244.32County privilege, license, or excise tax - Failure to add or levy tax; penalty; tax stamps; rules and regulations. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Barbour County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this sections hall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Barbour County Tax Collector shall collect all taxes levied pursuant to this subpart at the same time and in the same manner as state tobacco taxes are collected. (c) The tax levied herein shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40-25-1 to 40-25-28, inclusive. (d) The department shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under Sections 40-25-1 to 40-25-28, inclusive. The department may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax levied herein that it does relative to the collection of the state tax. (e) In accordance with Section 40-25-2(q), in the event the aforementioned tobacco stamps are not available for affixing to tobacco product packages and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Commissioner of the Department of Revenue may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Title 41, Chapter 22. (f) The department may promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All rules and regulations duly promulgated shall have the same force and effect of law. (Act 2003-135, 1st Sp. Sess., p. 428, §3.)
AL Code § 45-3-244.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3 - Barbour County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco|Division 2 - 2003 Tax.|Section 45-3-244.33 - Applicability of Department Laws, Rules or Regulations.

Section 45-3-244.33Applicability of department laws, rules or regulations. All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as provided for in this subpart. (Act 2003-135, 1st Sp. Sess., p. 428, §4.)
AL Code § 45-3-244.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3 - Barbour County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco|Division 2 - 2003 Tax.|Section 45-3-244.34 - Disposition of Funds.

Section 45-3-244.34Disposition of funds. The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Barbour County Commission, shall be distributed to the Barbour County Commission with the funds earmarked for the Barbour County Sheriff's Department. These funds are to be used for future raises for the deputies and the jailers and to provide additional hiring of deputies in the department. (Act 2003-135, 1st Sp. Sess., p. 428, §5.)
AL Code § 45-3-244.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3 - Barbour County.|Article 24 - Taxation.|Part 5 - Tax, Tobacco|Division 2 - 2003 Tax.|Section 45-3-244.35 - Construction and Application of Subpart.

Section 45-3-244.35Construction and application of subpart. This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 2003-135, 1st Sp. Sess., p. 428, §6.)
AL Code § 45-4-82 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 8 - Courts.|Part 3 - Probate Court.|Division 1 - Fees.|Section 45-4-82 - Motor Vehicle Tag Fees.

Section 45-4-82Motor vehicle tag fees. An additional fee of one dollar fifty cents ($1.50) shall be collected by the probate judge for motor vehicle tags in Bibb County and be deposited in the general fund of the county one dollar ($1) of that amount shall be distributed for ambulance service and fifty cents ($.50) shall be distributed to volunteer fire departments, both of which are hereby declared to be essential public services. (Act 87-275, p. 384, §1.)
AL Code § 45-4-82.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 8 - Courts.|Part 3 - Probate Court.|Division 1 - Fees.|Section 45-4-82.01 - Special Recording Fee.

Section 45-4-82.01Special recording fee. (a) On and after May 17, 1981, a special recording fee of one dollar fifty cents ($1.50) shall be paid to the county, and collected by its judge of probate, with respect to each real property instrument and each personal property instrument that may be filed for record in the office of the judge of probate and for the recording of other instruments and documents in the probate office in the discretion of the governing body of the county, and, on and after such date, no such instrument shall be received for record in the office of the judge of probate unless the special recording fee of one dollar fifty cents ($1.50) is paid thereon. The special recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any real property instrument or personal property instrument, and for the recording of other instruments and documents in the probate office in the discretion of the governing body of the county. All special recording fees so collected shall be deposited into the county general fund. (b) In Bibb County, on and after April 27, 1989, a special recording fee of three dollars ($3) shall be paid to the county, and collected by the judge of probate, with respect to each real property instrument and each personal property instrument that may be filed for record in the office of the judge of probate and for the recording of other instruments and documents in the probate office, in the discretion of the county commission. On and after such date no such instrument shall be received for record in the office of the judge of probate unless the special recording fee of three dollars ($3) is paid thereon. The special recording fee shall be in addition to all other fees, taxes, and other charges required by law to be paid upon the filing for record of any real property instrument or personal property instrument, and for the recording of other instruments and documents in the probate office in the discretion of the county commission. All special recording fees so collected shall be deposited into the county general fund. (Act 81-644, p. 1061, §1; Act 89-326, p. 515, §1.)
AL Code § 45-4-82.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 8 - Courts.|Part 3 - Probate Court.|Division 1 - Fees.|Section 45-4-82.02 - Special Transaction Fee.

Section 45-4-82.02Special transaction fee. In addition to all other fees and costs provided by law, a special transaction fee not exceeding two dollars ($2) shall be paid to the Bibb County Judge of Probate when any public business is transacted in his or her office. The special additional transaction fees shall be collected by the judge of probate and deposited in the county general fund for appropriation for the improvement and computerization of the probate office. (Act 93-521, p. 854, §1.)
AL Code § 45-4-243.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 4 - Tax, Ad Valorem.|Division 2 - Courthouse.|Section 45-4-243.20 - Additional Ad Valorem Tax; Disposition of Funds.

Section 45-4-243.20Additional ad valorem tax; disposition of funds. (a) Subject to the referendum election approval of a majority of the qualified electors of Bibb County, effective October 1, 1988, there is hereby levied an additional two mill ad valorem tax on all taxable property in Bibb County. (b) The net proceeds of the additional two mill tax herein levied, if approved, shall be used only for the maintenance, repair, and necessary additions of the Bibb County courthouse. (Act 88-604, p. 944, §§1, 2.)
AL Code § 45-4-243.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 4 - Tax, Ad Valorem.|Division 3 - Schools.|Section 45-4-243.40 - Additional Ad Valorem Tax; Disposition of Funds.

Section 45-4-243.40Additional ad valorem tax; disposition of funds. (a) The following words and phrases used in this section, and others evidently intended as the equivalent thereof, shall, in the absence of a clear implication herein otherwise, be given the following respective interpretations herein: (1) "Amendment No. 3" means that certain amendment to the constitution that was proposed by Act No. 60 enacted at the 1915 Regular Session of the Legislature of Alabama. (2) "Amendment No. 373" means that certain amendment to the constitution that was proposed by Act No. 6 enacted at the 1978 Second Special Session of the Legislature of Alabama. (3) "Commission" means Bibb County Commission or other governing body of the county. (4) "Constitution" means the Constitution of Alabama of 1901. (5) "County" means Bibb County, Alabama. (6) "Special countywide tax" means the special ad valorem tax for public school purposes that is authorized in Amendment No. 3 and pursuant to an election held in the county on July 21, 1964, to be levied and collected on taxable property in the county. (b) The county is presently authorized to levy and collect the special countywide tax at a rate of thirty cents ($.30) on each one hundred dollars ($100) (3 mills on each dollar) of assessed value pursuant to Amendment No. 3. Pursuant to a resolution adopted by the county commission in accordance with the provisions of Amendment No. 373, the county proposes to increase the rate at which the county is authorized to levy and collect the special countywide tax to a maximum rate, for any tax year, which is equal to one dollar sixty cents ($1.60) on each one hundred dollars ($100) (16 mills on each dollar) of assessed value. (c) Pursuant to subsection (f) of Amendment No. 373 and a resolution heretofore adopted by the county commission after a public hearing, the county commission is hereby authorized to increase the rate at which the county is authorized to levy and collect the special countywide tax to a maximum rate, for any tax year, which is equal to one dollar sixty cents ($1.60) on each one hundred dollars ($100) (16 mills on each dollar) of assessed value. (Act 92-416, p. 847, §§1-3.)
AL Code § 45-4-243.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 4 - Tax, Ad Valorem.|Division 4 - Transaction Fee for Law Enforcement.|Section 45-4-243.60 - Collection and Disposition.

Section 45-4-243.60Collection and disposition. (a) In addition to all other fees and costs provided by law, a special transaction fee of three dollars ($3) shall be paid to the Bibb County Tax Collector when a parcel of property is assessed for ad valorem taxes and ad valorem taxes are collected. The special additional transaction fees shall be collected by the tax collector and deposited in the county general fund for appropriation for law enforcement purposes. (b) Those persons exempted from paying ad valorem taxes are also exempted from the special transaction fee levied pursuant to this section. (Act 93-520, p. 853, §§1, 2.)
AL Code § 45-4-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 5 - Tax, Sales.|Division 1 - 1989 Tax.|Section 45-4-244 - Levy of Tax; Exemptions; Disposition of Funds.

Section 45-4-244Levy of tax; exemptions; disposition of funds. (a) The Bibb County Commission is hereby authorized to levy and provide for the collection of an additional sales and use tax, paralleling the state sales and use taxes, on any sales and use in Bibb County in an amount of one cent ($.01) per dollar of gross sales or usage. (b) There are exempted and excluded from the provisions of this section the same exemptions and exclusions applicable to the state sales and use taxes. (c) The proceeds from the taxes provided for herein shall be collected by the State Department of Revenue. The proceeds, less any costs of collection, shall be deposited without delay into the Bibb County Treasury. The amount deducted from the proceeds by the Department of Revenue for the cost of collection shall be an amount equivalent to five percent of the revenue collected hereunder. (d) The State Department of Revenue shall have the same authority to enforce the provisions of this section that it has to enforce the provisions of the state sales and use tax laws. (Act 89-325, p. 514, §§1-4.)
AL Code § 45-4-244.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 5 - Tax, Sales.|Division 3 - 2019 Tax.|Section 45-4-244.40 - Legislative Findings.

Section 45-4-244.40Legislative findings. The Legislature hereby finds and declares that it is necessary, desirable, and in the best interests of the residents of the county that the Bibb County Commission be provided additional flexibility with respect to its revenue sources and budget and that providing additional funding for public schools, road and bridge construction, maintenance, and for related public safety needs in the county will benefit the public welfare and education of residents of the county. This subpart shall be liberally construed in conformity with the intentions and findings expressed in this section. (Act 2019-332, §1(b).)
AL Code § 45-4-244.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 5 - Tax, Sales.|Division 3 - 2019 Tax.|Section 45-4-244.41 - Definitions.

Section 45-4-244.41Definitions. As used in this subpart, the following words have the following meanings: (1) COUNTY. Bibb County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Bibb County, including, but not limited to, Article 1 and Article 2 of Chapter 23 of Title 40. (Act 2019-332, §2.)
AL Code § 45-4-244.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 5 - Tax, Sales.|Division 3 - 2019 Tax.|Section 45-4-244.42 - Levy of Tax.

Section 45-4-244.42Levy of tax. (a) The Bibb County Commission, upon a majority vote of the members, and in addition to all other taxes, is hereby authorized to levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county. (b) The gross receipts of any business, the gross proceeds of all sales and use of products or services, which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart. (c) Any tax levied under this subpart may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax. (Act 2019-332, §3.)
AL Code § 45-4-244.43 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 5 - Tax, Sales.|Division 3 - 2019 Tax.|Section 45-4-244.43 - Collection of Tax.

Section 45-4-244.43Collection of tax. The tax levied by this subpart shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county and those sales and use taxes applicable only to the county. (Act 2019-332, §4.)
AL Code § 45-4-244.44 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 5 - Tax, Sales.|Division 3 - 2019 Tax.|Section 45-4-244.44 - Addition of Tax to Sales Price.

Section 45-4-244.44Addition of tax to sales price. Each person engaging or continuing in a business subject to the tax levied by this subpart shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected to the tax to fail or to refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this subpart. It shall be unlawful for any person subjected to the tax levied by 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 2019-332, §5.)
AL Code § 45-4-244.45 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 5 - Tax, Sales.|Division 3 - 2019 Tax.|Section 45-4-244.45 - Collection and Enforcement.

Section 45-4-244.45Collection and enforcement. The tax levied by this subpart shall constitute a debt due Bibb 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 county may appoint an agent or agents to collect the tax and shall enforce this subpart and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the tax. (Act 2019-332, §6.)
AL Code § 45-4-244.46 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 24 - Taxation.|Part 5 - Tax, Sales.|Division 3 - 2019 Tax.|Section 45-4-244.46 - Application of State Statutes.

Section 45-4-244.46Application of state statutes. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Bibb County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. The county shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local acts applicable to the county. All provisions of the existing sales and use tax statutes that are made applicable by this subpart to the tax levied under this subpart, including any provisions for the administration and enforcement of this subpart, are incorporated by reference and made part of this subpart as if fully set forth herein. (Act 2019-332, §7.)