reglab/housing_qa huggingface dataset:
AL Code § 45-37-242.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Section 45-37-242.20 - Definitions.

Section 45-37-242.20Definitions. For purposes hereof: (1) 2021 SCHOOL TAX YEAR means the school tax year ending on September 30, 2021. (2) ALABAMA CONSTITUTION means the Official Recompilation of the Constitution of Alabama of 1901, as amended. (3) FAVORABLE MAJORITY VOTE means the approval of the adjustment of the existing rate of the subject school district tax of 5.1 mills in Sub-District G-1 by 8.8 mills to the uniform adjusted rate of 13.9 mills in Sub-District G-1 by a majority of the qualified electors of Sub-District G-1 who vote at a special election to be held in Sub-District G-1 therefor pursuant to the laws governing special elections. (4)JEFFERSON COUNTY SCHOOL TAX DISTRICT means and includes all of Jefferson County outside that part of Jefferson County located within the corporate limits of the cities of Bessemer, Birmingham, Fairfield, Homewood, Hoover, Leeds, Midfield, Mountain Brook, Tarrant City, Trussville, and Vestavia Hills. (5)PROPOSAL OF TAXING AUTHORITY means the proposal of the Jefferson County Commission, as governing body of Jefferson County, and as the taxing authority with respect to the subject school district tax, by resolution and order adopted upon request of the County Board of Education of Jefferson County for purposes of Section 217(f) of the Alabama Constitution, that the existing rate of the subject school district tax of 5.1 mills be adjusted by 8.8 mills to the uniform adjusted rate of 13.9 mills in Sub-District G-1, to preserve, renew and continue in effect the total existing rate of ad valorem school district taxation therein after the 2021 school tax year, by proceedings in compliance with Section 217(f). (6) SCHOOL TAX YEAR means the period beginning on an October 1 and ending on the next succeeding September 30, or other period of 12 consecutive months as shall be established for ad valorem school taxation in this state.  (7) SUB-DISTRICT G-1 means the area within both the Jefferson County school tax district and the corporate limits of the City of Gardendale, as at any time in effect. (8) SUBJECT SCHOOL DISTRICT TAX means the existing ad valorem school district tax of 5.1 mills levied in the Jefferson County school tax district (including Sub-District G-1) pursuant to Section 269.02 of the Alabama Constitution (Recompiled) for public school purposes. (Act 2021-394, §1.)
AL Code § 45-37-242.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Section 45-37-242.21 - Adjustment of Ad Valorem School District Tax Rates in Sub-District G-1.

Section 45-37-242.21Adjustment of ad valorem school district tax rates in Sub-District G-1. The Legislature, for purposes of Section 217(f) of the Alabama Constitution and upon adoption of the proposal of the taxing authority, in order to provide for the preservation, renewal and continuation of the total rate of existing ad valorem school district taxation in Sub-District G-1, approves the adjustment of the existing rate of the subject school district tax of 5.1 mills by 8.8 mills to the uniform adjusted rate of 13.9 mills in Sub-District G-1 effective simultaneously with the reduction of 8.8 mills of ad valorem school district taxation in said Sub-District G-1 (by expiration of a separate ad valorem school tax therein) and for any school tax year for which the levy of the subject school district tax at that uniform adjusted rate shall be approved in the manner then provided by law; subject to the favorable majority vote in compliance with Section 217(f) of the Alabama Constitution. (Act 2021-394, §2.)
AL Code § 45-37-242.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Section 45-37-242.22 - Automobile Rental Tax.

Section 45-37-242.22Automobile rental tax. The Legislature adopts, ratifies, and confirms all proceedings and all acts thereof heretofore had, taken, or enacted with respect to the increase of the rate of the subject school district tax to 5.1 mills. (Act 2021-394, §3.)
AL Code § 45-37-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 5 - Tax, Business, Privilege, License.|Section 45-37-244 - Real Estate Business License Fee.

Section 45-37-244Real estate business license fee. (a) Any law to the contrary notwithstanding, effective January 1, in the year following the ratification of an amendment to the Alabama Constitution of 1901, as amended, enacted during the current session of the Legislature and ratified by the people, an annual business license fee of twenty-two dollars ($22) is hereby imposed on all corporations, firms, brokers, agents, and other persons or entities engaged in Jefferson County in the business of buying, selling, managing, leasing, or renting of real estate on commission in Jefferson County. (b) Such license fee shall be paid annually, at the same time as the license fee imposed under Section 40-12-149, to the Revenue Director of Jefferson County. (c) After subtracting two dollars ($2) from each such license as an administrative fee, the Revenue Director of Jefferson County shall distribute the total license fees collected hereunder to each city and town in Jefferson County on a prorata basis according to population before October 1 each year, commencing October 1, in the year following the ratification of the constitutional amendment. (Act 91-170, p. 229, §§1-3.)
AL Code § 45-37-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 5 - Tax, Business, Privilege, License.|Section 45-37-244.03 - Taxation on Disposal of Human Waste Biosolids.

Section 45-37-244.03Taxation on disposal of human waste biosolids. (a) The Jefferson County Commission, in addition to all other taxes, may levy a privilege or excise tax in an amount to be set by the county commission per ton of biosolids composed of human waste delivered to a landfill in Jefferson County for disposal. (b) The tax shall be collected by the operator of the landfill accepting biosolids composed of human sewage for disposal. The tax shall be paid to the Jefferson County Commission by the 15th day of the month immediately following the date of delivery of the biosolids composed of human sewage. It is the intent of this section that the tax be paid by the person, firm, corporation, or other entity delivering the biosolids. In the event that the tax is not paid as provided in this section, the operator of the landfill shall be liable for the tax. (c) The proceeds from the tax shall be used by the Jefferson County Commission exclusively for the solid waste program in the county. (d) Jefferson County shall be exempt from the privilege license or excise tax levied by this section. (Act 2021-368, §§1-4.)
AL Code § 45-37-248 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 9 - Tax, Sales.|Section 45-37-248 - Sales Tax Abatements.

Section 45-37-248Sales tax abatements. (a) The Jefferson County Commission, by resolution or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and use taxes on purchases of tangible personal property and uses of taxable services that are incorporated into an industrial development property in the county or a major addition to an existing industrial development property in the county for any and all private use industrial property that has been approved for abatement under the Tax Incentive Reform Act of 1992 prior to May 6, 1998. Any such grant or ratification, or both, may be retroactively effective to the date on which the abatement under the Tax Incentive Reform Act of 1992 was approved pursuant to Section 40-9B-5. (b) The Jefferson County Commission shall have authority to provide Jefferson County sales tax abatements on the retail sale of construction materials, supplies, and services to persons or their authorized agent or contractor who suffered property damage in Jefferson County in the tornado on April 8, 1998. Provided, however, to be eligible for the abatement the person shall first qualify for assistance from the Federal Emergency Management Agency. (Act 98-662, p. 1449, §§1, 2.)
AL Code § 45-37-248.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 9 - Tax, Sales.|Section 45-37-248.01 - Community Fire Development, inc., Exempt.

Section 45-37-248.01Community Fire Development, Inc., exempt. In Jefferson County, Community Fire Development, Incorporated, is exempt from the payment and collection of all county and municipal sales and use taxes. (Act 2001-961, 3rd Sp. Sess., p. 842, §1.)
AL Code § 45-37-249 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 10 - Tax, Sales and Use.|Section 45-37-249 - Applicability.

Section 45-37-249Applicability. This part shall only apply to Jefferson County. (Act 2015-226, §1.)
AL Code § 45-37-249.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 10 - Tax, Sales and Use.|Section 45-37-249.01 - Legislative Findings; Construction of Part.

Section 45-37-249.01Legislative findings; construction of part. (a) It is the intention of the Legislature by the passage of this part to authorize the county to levy and provide for the collection of, in addition to all other taxes authorized by law, except as provided in Section 45-37-249.03, a sales tax and a use tax conforming with and parallel to the state sales tax and the state use tax at a rate not exceeding the maximum rates set forth herein. (b) The Legislature hereby finds and declares that each tax authorized by this part is a sales or use tax and is not a gross receipts tax in the nature of a sales tax, as such term is defined in Section 40-2A-3(8) and used in Section 11-51-209. (c) In view of the county's recent financial difficulties, the invalidation of certain taxes that previously provided significant revenues to the county, and the conclusion of the county's Chapter 9 bankruptcy proceedings, the Legislature hereby finds and declares that it is necessary, desirable, and in the best interests of residents of the county that the Jefferson County Commission be provided additional flexibility with respect to its revenue sources and budget. (d) The Legislature hereby finds and declares that providing additional funding for public schools in the county will benefit the public welfare and education of residents of the county. (e) This part shall be liberally construed in conformity with the intentions and findings expressed in this section. (Act 2015-226, §2.)
AL Code § 45-37-249.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 10 - Tax, Sales and Use.|Section 45-37-249.03 - Levy of Taxes Authorized; Relation to Other Taxes.

Section 45-37-249.03Levy of taxes authorized; relation to other taxes. (a) Subject to subsection (d), the county commission is authorized, by resolution duly adopted, to levy, in addition to all other taxes now imposed or authorized by law, and to collect as herein provided, a privilege or license tax, herein called a sales tax, against each person making retail sales of tangible personal property or amusements in the county at a rate not to exceed one percent of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein called a use tax, on the storage, use, or other consumption of tangible personal property in the county purchased at retail at a rate not to exceed one percent of the sales price of such property. (b) Any sales tax or use tax levied by the county commission pursuant to this section shall apply to and be levied upon every person or other entity required to pay, or upon whom shall have been levied, the state sales tax or state use tax. (c) Notwithstanding the foregoing, the taxes authorized to be levied pursuant to this part shall not apply to the sale or use of property or services which are exempt under the state sales tax statutes or the state use tax statutes and corresponding regulations promulgated thereunder. (d) Upon initial levy by the county of the taxes authorized by this part, the county commission shall simultaneously cancel the county's existing sales and use taxes currently being levied by the county under Ordinance 1769 of the county commission, as amended, that are pledged to the existing school warrants, provided that the county has previously or will simultaneously retire or defease the existing school warrants. The sales and use taxes authorized by this part and the sales and use taxes authorized to be levied by the county pursuant to Ordinance 1769 of the county commission shall not both apply to any taxable sale or storage, use, or consumption so as to result in a cumulative tax rate from both such taxes that is greater than one percent.  (e) In the event of the repeal of either or both of the state sales tax statutes or state use tax statutes, the county is authorized to continue to levy, administer, collect, and enforce the sales and use taxes authorized by this part. (Act 2015-226, §4.)
AL Code § 45-37-249.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 10 - Tax, Sales and Use.|Section 45-37-249.04 - Administration and Collection of Taxes.

Section 45-37-249.04Administration and collection of taxes. Pursuant to and in conformity with Article 1 of Chapter 3 of Title 11, the county may, by ordinance or resolution, administer and collect, or contract for the collection of, the sales and use taxes authorized by this part. (Act 2015-226, §5.)
AL Code § 45-37-249.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 10 - Tax, Sales and Use.|Section 45-37-249.05 - Addition of Tax to Sales Price or Admission Fee.

Section 45-37-249.05Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the sales taxes authorized to be levied by this part 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 sales taxes authorized to be levied by this part to fail or refuse to add to the sales price or admission fee and not 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 sales taxes authorized to be levied by this part 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 such tax or taxes. The sales taxes authorized by this part shall conclusively be presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience only. (Act 2015-226, §6.)
AL Code § 45-37-249.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 10 - Tax, Sales and Use.|Section 45-37-249.06 - Taxes Constitute Debt.

Section 45-37-249.06Taxes constitute debt. The taxes authorized to be levied by this part shall a due the county. Such taxes, together with any interest and penalties permitted by law, shall constitute and be secured by a lien upon the property of any person from whom the tax or taxes are due or that is required to collect the tax or taxes. (Act 2015-226, §7.)
AL Code § 45-37-249.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 10 - Tax, Sales and Use.|Section 45-37-249.07 - Applicablity of State Provisions.

Section 45-37-249.07Applicablity of state provisions. All provisions of the state sales tax statutes and state use tax statutes with respect to the payment, assessment, and collection of the state sales tax and state use tax, making of reports, keeping and preserving records, interest or penalties, or both, for failure to pay such taxes or late payment of such taxes, promulgating rules and regulations with respect to the state sales tax and state use tax, and the administration and enforcement of the state sales tax statutes and state use tax statutes shall apply to the taxes authorized to be levied by this part, except for the rate of tax and except where otherwise inapplicable or otherwise expressly provided for by this part. The county and any designee or agent shall have and exercise the same powers, duties, and obligations with respect to the taxes authorized to be levied under this part that are provided the Department of Revenue and the Revenue Commissioner by the state sales tax statutes or state use tax statutes or provided the county under Act 405. All provisions of the state sales tax statutes and state use tax statutes or of Act 405 that are made applicable by this part to the taxes authorized to be levied under this part, and the administration and enforcement of this part, are incorporated by reference and made a part of this part as if fully set forth herein. (Act 2015-226, §8.)
AL Code § 45-37-249.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 10 - Tax, Sales and Use.|Section 45-37-249.09 - Jefferson County 2015 Sales Tax Fund.

Section 45-37-249.09Jefferson County 2015 Sales Tax Fund. (a) There is hereby created a governmental fund of the county to be designated the Jefferson County 2015 Sales Tax Fund. The county commission shall maintain the 2015 Sales Tax Fund and shall administer it according to its normal fund administration procedures. (b) As promptly as practicable after the end of each fiscal year of the county, funds on deposit in the 2015 Sales Tax Fund as of September 30 of each year shall be distributed to the city or county boards of education then serving students resident in the county according to the following procedure: (1) Each county or city board of education serving any portion of the county shall certify in writing to the county commission its average daily membership of students resident in the county, its certified enrollment, calculated in accordance with Article 11 of Chapter 13 of Title 16, or any successor thereto. County or city boards of education may use their certification to the state Department of Education under the state Foundation Program for this purpose to the extent such certification includes only students resident in the county. (2) Upon receipt of the certified enrollment from each board of education described in this section, the county commission shall determine the total number of students resident in the county and enrolled in public schools serving the county. (3) As promptly as practicable thereafter, the county commission shall distribute from the 2015 Sales Tax Fund to each board of education described in this section an amount equal to its pro rata share of the amount on deposit in the 2015 Sales Tax Fund as of September 30 of the prior fiscal year of the county, taking into account each board of education's certified enrollment and the total number of students resident in the county and enrolled in public schools serving the county. (c) Absent manifest error, the determination by the county commission of the distribution of funds from the 2015 Sales Tax Fund shall be conclusive. (Act 2015-226, §10.)
AL Code § 45-37-249.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37 - Jefferson County.|Article 24 - Taxation.|Part 10 - Tax, Sales and Use.|Section 45-37-249.11 - Termination of Levy.

Section 45-37-249.11Termination of levy. The taxes authorized to be levied by this part shall be levied only for so long as any refunding school warrants are outstanding and are not defeased or otherwise fully paid, and when all refunding school warrants have been fully paid in accordance with the terms thereof, the levy of the taxes authorized by this part shall terminate unless extended by law. (Act 2015-226, §12.)
AL Code § 45-37A-42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 4 - Bessemer.|Part 3 - Photographic Traffic Enforcement.|Section 45-37A-42 - Short Title.

Section 45-37A-42Short title.  This part shall be known and may be cited as the Bessemer Automated Traffic Safety Act. (Act 2016-323, §1.)
AL Code § 45-37A-42.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 37A - Jefferson County Municipalities.|Article 4 - Bessemer.|Part 3 - Photographic Traffic Enforcement.|Section 45-37A-42.01 - Traffic Safety System Authorized; Legislative Findings.

Section 45-37A-42.01Traffic safety system authorized; legislative findings.  (a) The City of Bessemer, Alabama, by ordinance, may provide for the implementation of an automated traffic safety system within the city as provided for in this part. (b) The Legislature finds and declares the following: (1) Vehicles that violate traffic control regulations and signage have been and are a dangerous problem in the City of Bessemer, Alabama. (2) Studies have found that automated traffic camera enforcement in a municipal area is a highly accurate method for detecting violations of traffic control regulations and signage and is very effective in reducing the number of traffic violations and decreasing the number of traffic accidents, deaths, and injuries. (3) Current Alabama law provides that failing to stop and remain stopped at a traffic-control signal which is emitting a steady red signal is a criminal misdemeanor. Current Alabama law also provides that failing to abide by traffic signage or speed limits is also a criminal misdemeanor. Under Alabama law one who commits any of these misdemeanors is subject to prosecution only if the misdemeanor was witnessed by either a duly empowered police officer or other witness who makes a verified complaint to a sworn magistrate. (4) A reduction in the number of drivers exceeding speed limits and running red lights and stop signs through a program utilizing photographic evidence and enforcement through the imposition of civil fines will help promote and protect the health, safety, and welfare of the citizens of the City of Bessemer. A duly enacted local act of the Legislature could grant to the City of Bessemer the authority to establish a program to enforce traffic signal violations, stop sign violations, and speeding violations by the use of photographic evidence and the imposition of civil fines. (5) By providing for the use of automated traffic cameras in traffic signal enforcement, stop sign enforcement, and speed limit enforcement in the City of Bessemer, the Legislature expects to decrease the occurrence in the city of traffic signal violations, stop sign violations, and speeding violations.  (Act 2016-323, §2.)