reglab/housing_qa huggingface dataset:
AL Code § 45-21-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.01 - Authorization.

Section 45-21-242.01Authorization. The county commission is authorized to levy and impose, as specified under this part, upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Crenshaw County a county privilege or license tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes made of tobacco or any substitute. (2) Two cents ($0.02) for each cigar of any description of tobacco or any substitute with the exception of the cigarette sized or near cigarette sized cigars which may be taxed at the same rate as cigarettes. (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 a manner for smoking in a pipe or cigarette. (4) Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which is prepared in a manner suitable for chewing only and not suitable for smoking. (5) Three cents ($0.03) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute. The privilege, license, or excise tax shall be in addition to all other federal, state, or local taxes imposed. Any payment of a license tax by a wholesaler or seller of cigarettes, cigars, snuff, smoking tobacco, and like products shall be sufficient for payment. (6) Fifteen cents ($0.15) for each package of tobacco paper, both gummed and ungummed. (Act 96-604, p. 947, §2.)
AL Code § 45-21-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.02 - Addition of Tax to Purchase Price.

Section 45-21-242.02Addition of tax to purchase price. After May 21, 1996, every person, firm, corporation, club, or association that sells, stores, or receives any cigarettes, cigars, snuff, smoking tobacco, and other tobacco products shall add the amount of the license or privilege tax levied to the price of the cigarettes, cigars, snuff, smoking tobacco, and other tobacco products. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and other tobacco products on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price. (Act 96-604, p. 947, §3.)
AL Code § 45-21-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.03 - Violations.

Section 45-21-242.03Violations. It shall be unlawful for any dealer, storer, or distributor to fail or refuse to add to the sales price and collect from the purchaser the amount of the tax provided for by this part. Any person, firm, corporation, club, or association violating any of the provisions of this part, shall be guilty of a violation, and upon conviction shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days, or by both fine and imprisonment. Each act in violation shall constitute a separate offense.  (Act 96-604, p. 947, §4.)
AL Code § 45-21-242.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.04 - Collection and Enforcement; Tobacco Stamps; Monthly Report.

Section 45-21-242.04Collection and enforcement; tobacco stamps; monthly report. It shall be the duty of the Crenshaw County Commission to enforce this part and it shall have the right to examine the books, reports, and accounts of every dealer, storer, or distributor engaged in the business for which the tax is levied and to make all rules and regulations for the collection of the tax. Upon resolution of the Crenshaw County Commission, the State Department of Revenue is authorized to collect all taxes levied by Crenshaw County under this part. The resolution must be received and approved by the State Department of Revenue at least two months prior to the effective date of the collection and administration of the tax. The tax authorized shall be paid by affixing stamps as required for the payment of the tax imposed by Sections 40-25-1 to 40-25-28, inclusive. In accordance with subsection (q) of Section 40-25-2, in the event the aforementioned tobacco stamps are not available for affixing to tobacco products' packages and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing stamps, the Commissioner of Revenue may require a monthly report in lieu of stamps to report the amount of the tax due. The monthly report shall be in a form approved by the Commissioner of Revenue and adopted by the Department of Revenue under the Alabama Administrative Procedure Act, Sections 41-22-1 to 41-22-27, inclusive.  (Act 96-604, p. 947, §5.)
AL Code § 45-21-242.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.05 - Rules and Regulations.

Section 45-21-242.05Rules and regulations. The State Department of Revenue is authorized to promulgate and enforce rules and regulations to effectuate this part. (Act 96-604, p. 947, §6.)
AL Code § 45-21-242.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.06 - Manner and Time of Payment.

Section 45-21-242.06Manner and time of payment. All laws, rules, and regulations of the Department of Revenue 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 part. (Act 96-604, p. 947, §7.)
AL Code § 45-21-242.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.07 - Disposition of Funds.

Section 45-21-242.07Disposition of funds. The proceeds from the tax authorized less the actual cost of collection, not to exceed five per centum shall be paid by the State Department of Revenue to the Crenshaw County Commission on a monthly basis. Each municipal fire chief may expend that department's share in any manner he or she deems necessary for the operation and equipment for that fire department, except none shall be expended for salaries. Volunteer fire departments and rescue squads shall expend their shares only as prescribed in their respective bylaws or articles of incorporation, except no proceeds distributed under this part shall be expended for salaries. The funds shall be divided equally among the eligible fire departments, rescue squads, and Crenshaw County Association of Volunteer Fire Departments. (Act 96-604, p. 947, §8.)
AL Code § 45-21-242.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.08 - Eligible Fire Departments and Rescue Squads - Defined.

Section 45-21-242.08Eligible fire departments and rescue squads - Defined. For purposes of this part, an eligible fire department means a fire department in Crenshaw County that maintains an ISO-approved rating of at least Class 9, is certified under the Alabama Forestry Commission guidelines, and is a member in good standing of the Crenshaw County Association of Volunteer Fire Departments. An eligible rescue squad, for purposes of this part, means a rescue squad that is certified by the Alabama Association of Rescue Squads or Emergency Medical Services.  (Act 96-604, p. 947, §9.)
AL Code § 45-21-242.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.09 - Eligible Fire Departments and Rescue Squads - Use of Funds.

Section 45-21-242.09Eligible fire departments and rescue squads - Use of funds. Funds paid to eligible fire departments and rescue squads shall only be expended for fire protection and emergency medical and rescue services including training, supplies, and equipment. The funds may also be expended to purchase liability insurance to insure coverage of acts or omissions which are directly related to the functions of a fire department or rescue squad which are committed by a fire department or rescue squad or the personnel of a fire department or rescue squad. The funds may not be expended for food, drink, social activities, fund-raising activities, or salaries. After receiving funds, the fire departments and rescue squads shall keep accurate records to verify that the funds were properly expended. By September 15 of each year, the fire departments and rescue squads shall file a financial statement with the Crenshaw County Commission detailing the expenditure of all funds received from this part during the previous 12 months. The filing shall also account for all unspent funds and whether the unspent funds have been obligated. The Crenshaw County Association of Volunteer Fire Departments shall supply the accounting forms to each eligible fire department and rescue squad. No new fire departments shall be funded within Crenshaw County without the prior approval of the Crenshaw County Association of Volunteer Fire Departments and the Crenshaw County Commission and without first being certified according to the Alabama Forestry Commission guidelines. New departments shall attain an ISO Class 9 rating within one year of receiving fire tax funds to remain eligible. No new rescue squads shall be funded within Crenshaw County without prior approval of the Crenshaw County Commission. (Act 96-604, p. 947, §10.)
AL Code § 45-21-242.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.10 - Eligible Fire Departments and Rescue Squads - Dissolution or Abandonment.

Section 45-21-242.10Eligible fire departments and rescue squads - Dissolution or abandonment. Upon dissolution or abandonment of any eligible fire department or rescue squad, any remaining funds derived from this part or any assets purchased with funds derived from this part, after all indebtedness has been satisfied, shall be transferred to the county commission. The funds and assets shall be equally reallocated by the county commission to the other fire departments and rescue squads. In the event there are no fire departments or rescue squads, the funds or assets shall be placed in the county general fund.  (Act 96-604, p. 947, §11.)
AL Code § 45-21-242.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.11 - Eligible Fire Departments and Rescue Squads - Personnel; Liability.

Section 45-21-242.11Eligible fire departments and rescue squads - Personnel; liability. The personnel of the fire departments and rescue squads provided for in this part shall not be considered employees, servants, or agents of the county, and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a private capacity for the actions of the personnel of fire departments or rescue squads.  (Act 96-604, p. 947, §12.)
AL Code § 45-21-242.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.12 - Paralleling Privilege License Tax.

Section 45-21-242.12Paralleling privilege license tax. (a) The county commission is authorized to levy and impose as provided for in this part, 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 and use tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall be one percent. (b) There are exempted, however, from the provisions of this subsection and from the computation of the amount of the additional tax imposed in this subsection, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales and use tax statutes from the computation of the amount of tax. (Act 96-604, p. 947, §13.)
AL Code § 45-21-242.13 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.13 - Definitions.

Section 45-21-242.13Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 providing for the levy of a state sales tax shall, wherever used in this part, 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 part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Crenshaw County.  (2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the state sales tax statutes. (4) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy a certain retail sales tax, and include all statutes, including amendments to those sections, which expressly set forth any exceptions from the computation of the tax levied by the sections and all other statutes which expressly apply to, or purport to affect, the administration of the sections and the incidence and collection of the tax imposed therein. (5) STATE USE TAX. The tax imposed by the state use tax statutes. (Act 96-604, p. 947, §14.)
AL Code § 45-21-242.14 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.14 - Payment of Taxes Herein Levied; Reports by Taxpayers.

Section 45-21-242.14Payment of taxes herein levied; reports by taxpayers. All taxes levied in this part shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. 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 sales 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 Crenshaw County Commission, or its designated agent, at reasonable times during business hours.  (Act 96-604, p. 947, §15.)
AL Code § 45-21-242.15 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.15 - Addition of Tax to Sales Price or Admission Fee.

Section 45-21-242.15Addition of tax to sales price or admission fee. Each person engaging or continuing within Crenshaw County in a business subject to the tax levied in Section 45-21-242.11 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 96-604, p. 947, §16.)
AL Code § 45-21-242.16 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.16 - Enforcement of Liens for License Taxes Due.

Section 45-21-242.16Enforcement of liens for license taxes due. The tax imposed by this part shall constitute a debt due Crenshaw 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 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 Crenshaw County, shall collect such tax and enforce this part 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 and use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the tax levied by this part, and to otherwise enforce the provisions of this part, including any litigation involving this part 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 Crenshaw County.  (Act 96-604, p. 947, §17.)
AL Code § 45-21-242.17 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.17 - Applicability of State Statutes.

Section 45-21-242.17Applicability of state statutes. All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state 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 and use tax, and the administration and enforcement of the state sales and use tax statutes, which are not inconsistent with the provisions of this part when applied to the tax levied in Section 45-21-242.11 shall apply to the county tax levied under this part. 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 part that are imposed on such commissioner and department, respectively, by the state tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this part to the county tax levied under this part and to the administration and enforcement of this part are hereby incorporated herein by reference and made a part hereof as if fully set forth herein.  (Act 96-604, p. 947, §18.)
AL Code § 45-21-242.18 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 21 - Crenshaw County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco|Section 45-21-242.18 - Charge for Collection; Disposition of Funds.

Section 45-21-242.18Charge for collection; disposition of funds. (a) The State Department of Revenue shall charge Crenshaw County for collecting the special county tax levied under this part an amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Crenshaw County Commission, but the charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in county under this part. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds due Crenshaw County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this part, 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 Comptroller the amount of tax collected under this part and paid into the State Treasury for the benefit of Crenshaw County during the month immediately preceding such certification. Provided, however, that before certifying the amount of the tax collected and paid, the commissioner may deduct from the tax collected in the month the charge due to the department for the collection of the tax for the county. The Comptroller shall issue warrants each month as provided by law. The commissioner shall then distribute the remaining balance as follows:  (1) Fifty percent of the net remaining proceeds shall be distributed to the Crenshaw County Commission for capital improvements and other capital outlay expenditures, road improvements, and the remediation of designated environmental issues. (2) Fifty percent of the net remaining proceeds shall be distributed directly to the Crenshaw County Board of Education for capital improvement of the facilities, other capital outlay expenses, development of technology programs, and instructional support. (b) The sales and use tax levied by this part shall not be used to support any salary increases of the members of organizations benefiting from the proceeds of the tax. (Act 96-604, p. 947, §19; Act 97-804, p. 88, §1; Act 97-859, p. 196, §1.)