reglab/housing_qa huggingface dataset:
AL Code § 45-39-243.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.01 - Levy and Payment of Tax.

Section 45-39-243.01Levy and payment of tax. The Lauderdale County Commission is hereby authorized to levy, in addition to all other taxes imposed by law, an excise tax on persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within Lauderdale County at a rate not to exceed the tax rate levied on the persons selling, distributing, storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within the City of Florence, Alabama, and to require every distributor, retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined in such county; provided that the excise tax levied pursuant to this part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and provided further that if the excise tax levied pursuant to this part upon the sale of such gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer, the payment shall be sufficient, the intention being that the tax shall not be paid but once. The excise tax levied pursuant to this part shall apply to persons, firms, corporations, dealers, or distributors storing gasoline or motor fuel and distributing the same or allowing the same to be withdrawn from storage, whether such withdrawal be for sale or other use; provided that sellers of gasoline or motor fuel and its substitutes paying the tax herein authorized may pay the same computed and paid on the basis of their sales as hereinafter required, and storers and distributors shall compute and pay such tax on the basis of their withdrawals or distributions. The tax herein authorized shall be in addition to any and all excise or other taxes imposed on gasoline or motor fuel or any device or substitute therefor, or on the business of selling, distributing, storing, or withdrawing from storage for any purpose, gasoline or motor fuel as herein defined; however, the tax shall not be levied by the county commission upon any gasoline or motor fuel as herein defined when used in essential governmental functions by the State of Alabama or any agency thereof, or county governing agencies, municipalities, and boards of education. (Act 89-700, p. 1391, §2.)
AL Code § 45-39-243.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.02 - Statement of Sales and Withdrawals.

Section 45-39-243.02Statement of sales and withdrawals. On or before the 20th day of each month after August 1, 1989, every person upon whom the excise tax is levied shall render to the County Commission of Lauderdale County on forms prescribed by the county commission a true and correct statement of all sales and withdrawals of gasoline and motor fuels made by him, her, or them during the next preceding month and a statement of all sales and withdrawal of gasoline and motor fuels made by him or her during the next preceding month of which he or she is liable for payment of the excise tax imposed pursuant to this part. He or she shall also furnish to the Lauderdale County Commission additional information as the Lauderdale County Commission may require upon blanks to be formulated and furnished by the Lauderdale County Commission. At the time of making the reports, he or she shall pay to the Lauderdale County Commission an amount of money equal to the excise tax levied under this part. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths. (Act 89-700, p. 1391, §3.)
AL Code § 45-39-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.03 - Recordkeeping.

Section 45-39-243.03Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than two years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale or withdrawals of gasoline and motor fuel made in Lauderdale County taxed under this part. (Act 89-700, p. 1391, §4.)
AL Code § 45-39-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.04 - Reports to the Commission.

Section 45-39-243.04Reports to the commission. Within 30 days, after the effective date of the levy of the tax authorized by this part, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Lauderdale County shall make a report on blanks furnished under Section 45-39-243.02 to the Lauderdale County Commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within Lauderdale County, which information shall be entered by the Lauderdale County Commission on a book kept for that purpose. Should the distributor, storer, or retail dealer move his or her place of business from one business address to another the distributor, storer, or retail dealer shall within 30 days thereafter notify the Lauderdale County Commission of the removal giving the former place and post office address and also the place and post office address to which his or her place of business has been moved. After the tax imposed under this part has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel in Lauderdale County until he or she shall have made such reports to the Lauderdale County Commission. (Act 89-700, p. 1391, §5.)
AL Code § 45-39-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.05 - Enforcement.

Section 45-39-243.05Enforcement. It shall be the duty of the County Commission of Lauderdale County to enforce this part upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which the tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of the tax. Provided, however, upon resolution of the Lauderdale County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this part. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and the payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and regulations to facilitate the orderly and efficient collection of the taxes. The department is authorized to recover all costs of collecting the taxes, not to exceed five percent of the proceeds thereof, from the proceeds and shall pay the net amount remaining thereafter to the county. (Act 89-700, p. 1391, §6.)
AL Code § 45-39-243.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.06 - Delinquency of Payment of Tax.

Section 45-39-243.06Delinquency of payment of tax. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under the authority of this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the amount of the tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Lauderdale County a good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted. The Lauderdale County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent in the payment of any tax imposed pursuant to this part, the County Commission of Lauderdale County shall issue execution, for the collection of the same, directed to the Lauderdale County Sheriff, who shall proceed to collect the same in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of such execution to the Lauderdale County Commission. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to Lauderdale County by the person against whom the same shall have been imposed or against whom the penalties shall have accrued, and all such taxes and penalties shall be a lien upon the property in Lauderdale County and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued. (Act 89-700, p. 1391, §7.)
AL Code § 45-39-243.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.07 - Actual Payment Deemed a Credit Against Amount Due.

Section 45-39-243.07Actual payment deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 89-700, p. 1391, §8.)
AL Code § 45-39-243.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.08 - Violations.

Section 45-39-243.08Violations. Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of Lauderdale County by the Attorney General of the State of Alabama, or by such counsel as the County Commission of Lauderdale County shall direct, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall have complied with this part. (Act 89-700, p. 1391, §9.)
AL Code § 45-39-243.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.09 - Report of Shipments.

Section 45-39-243.09Report of shipments. Each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in Lauderdale County shall report to the County Commission of Lauderdale County on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel as defined in this part or substitutes therefor handled by him or her or through the station or office at which he or she is the agent, and delivered to any person in Lauderdale County during the preceding three months, giving the names and address of the consignor or consignee shipping and receiving the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained in each and every shipment. (Act 89-700, p. 1391, §10.)
AL Code § 45-39-243.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-39-243.10

Section 45-39-243.10Disposition of funds. The proceeds of any tax received under authority of this part shall be paid over by the county within 10 days after its receipt to the county general fund. Provided however, the proceeds of the tax received under authority of this part within the corporate limits of the City of Florence shall be distributed by the county in the following manner: (1) Seventy-five percent of the taxes shall be distributed to the City of Florence. (2) Twenty-five percent of the taxes shall be distributed to the county general fund. (Act 89-700, p. 1391, §11.)
AL Code § 45-39-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-39-244 - Levy of Tax.

Section 45-39-244Levy of tax. In addition to all other taxes imposed by law, there is hereby levied a privilege or license tax against every person engaging in Lauderdale County in the business of renting or furnishing any room or rooms, lodging, or accommodations to any transient in any hotel, motel, inn, tourist court, bed and breakfast, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for consideration. The amount of the tax shall be equal to six percent of the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in the room or rooms. (Act 86-411, p. 599, §1; Act 97-614, p. 1077, §1; Act 2006-377, p. 973, §1; Act 2010-596, p. 1341, §1.)
AL Code § 45-39-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-39-244.01 - Exemptions.

Section 45-39-244.01Exemptions. There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more. (Act 86-411, p. 599, §2.)
AL Code § 45-39-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-39-244.02 - Monthly Report; Records; Penalties.

Section 45-39-244.02Monthly report; records; penalties. (a) The taxes levied by this part, except as otherwise provided herein, shall be due and payable to the State Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month after the effective date of the taxes every person on whom the tax is levied by this part shall render to the Department of Revenue on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with such other information as the Department of Revenue may demand and require; and at the time of making the monthly report the taxpayer shall compute and pay to the Department of Revenue the amount of taxes shown to be due; provided, however, that any person subject to the tax who conducts any business on a credit basis may defer reporting and paying the tax until after the person has received payment for the items, articles, or accommodations furnished; and in the event he or she so defers reporting and paying any such taxes he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing the report. (b) It shall be the duty of every person engaged or continuing in any business subject to the taxes levied by this part to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he or she is liable under this part. The records shall be kept and preserved for a period of two years and shall be open for examination at any time by the State Department of Revenue or by any duly authorized agent, deputy, or employees of the department. (c) Any person who fails to pay the tax levied by this part within the time required by this part shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest thereon from the date on which the tax became due and payable at the rate due and payable on the state lodgings tax, such penalty and interest to be assessed and collected as a part of the tax; provided, however, that the State Department of Revenue, if good and sufficient reason be shown, may waive or remit the penalty or any portion thereof. (Act 86-411, p. 599, §3.)
AL Code § 45-39-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-39-244.03 - Application of State Statutes.

Section 45-39-244.03Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records with respect thereto, interest after due date of tax; make reports, or otherwise; the promulgation of rules and regulations with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with this part when applied to the tax levied by this part, shall apply to the county tax levied. The Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this part to the county taxes levied and to the administration of this part are incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 86-411, p. 599, §4.)
AL Code § 45-39-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-39-244.04 - Severability.

Section 45-39-244.04Severability. None of the provisions of this part shall be applied in such manner as to violate the Commerce Clause of the Constitution of Alabama of 1901. Should any provision of this part be held invalid, the invalidity thereof shall not affect remaining provisions of this part. (Act 86-411, p. 599, §5.)
AL Code § 45-39-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-39-244.05 - Cost of Collection.

Section 45-39-244.05Cost of collection. The State Department of Revenue shall charge Lauderdale County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month from the proceeds of the tax before certifying the amount thereof due the Florence/Lauderdale Tourism Board for that month. (Act 86-411, p. 599, §6; Act 2006-377, p. 973, §2.)
AL Code § 45-39-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-39-244.06 - Disposition of Funds.

Section 45-39-244.06Disposition of funds. (a) The Alabama Department of Revenue shall distribute the net proceeds of the lodging tax as follows: (1) Seventy-five percent of the net proceeds of the lodging tax shall be distributed to the Florence/Lauderdale Tourism Board. (2) Twenty-five percent of the proceeds shall be distributed to the municipality where the lodging accommodation, room, hotel, motel, inn, bed and breakfast, or any other business is located including lodging located in the planning jurisdiction of the municipality. The proceeds shall be used by the municipality for the promotion of tourism, recreation, and conventions. (b) There is established a tourism board in Lauderdale County consisting of the following members to be appointed as follows: (1) Two members appointed by the Lauderdale County Commission for a term of four years. (2) Two members appointed by the City of Florence governing body for a term of three years. (3) One member appointed jointly by the Lauderdale County Commission and the City of Florence governing body for a term of two years. (c) Thereafter, each appointee shall be appointed for a term of four years. Vacancies on the board shall be filled by the original appointing authority. (d) The board may employ staff personnel as it deems necessary and provide for the duties, compensation, and benefits of the staff employees. (Act 86-411, p. 599, §1; Act 95-306, p. 558, §1; Act 2000-107, p. 147, §1; Act 2006-377, p. 973, §3; Act 2010-596, p. 1341, §1; Act 2012-417, p. 1129, §1.)
AL Code § 45-39-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 24 - Taxation.|Part 7 - Tennessee Valley Authority in Lieu of Taxes.|Section 45-39-246 - Distribution of Payments.

Section 45-39-246Distribution of payments. (a) In Lauderdale County, the payments made to the county commission as authorized in Section 40-28-2 shall be distributed by the county commission as follows: 10 percent of the payments shall be distributed to the county to be used in the county road and bridge fund; 30 percent of such payments shall be disbursed on the same formula as school funds according to the State Department of Education’s current expense ratio are apportioned to the two local school systems - the Lauderdale County Board of Education, and the Florence Board of Education; 60 percent of the payments shall be distributed to the county general fund and the general funds of the City of Florence, the City of Rogersville, the City of Lexington, the City of Killen, the City of Anderson, the City of St. Florian, and the City of Waterloo. The county shall share the 60 percent with the cities in the same ratio that the population of each named city bears to the population of the entire county. (b) Notwithstanding the provisions of subsection (a), after the establishment of an agriculture authority in the county, the county commission shall annually distribute one million two hundred thousand dollars ($1,200,000) to the authority; however, the percentages for the distribution of the balance of the payments shall remain the same for the entities listed in subsection (a). (Act 79-731, p. 1301, §1; Act 2017-420, §1.)
AL Code § 45-39-250.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 25 - Utilities.|Part 1 - Cable and Telecommunication Systems.|Section 45-39-250.03 - Exercise of Eminent Domain.

Section 45-39-250.03Exercise of eminent domain. In addition to all other powers, rights, privileges, and authority heretofore granted by law, in the exercise of the authority and power granted hereunder, municipalities and municipal instrumentalities in Lauderdale County may exercise all powers of eminent domain now or hereafter conferred on municipalities in this state. No municipality or municipal instrumentality shall acquire any cable system, telecommunications equipment, or telecommunications system or any part of any such system or equipment, including but not limited to poles, wires, conduits, transmitters, receivers, towers, appliances, or rights-of-way, through the exercise of the power of eminent domain. (Act 99-646, 2nd Sp. Sess., p. 87, §4.)
AL Code § 45-39-250.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 39 - Lauderdale County.|Article 25 - Utilities.|Part 1 - Cable and Telecommunication Systems.|Section 45-39-250.04 - Debt Limitation.

Section 45-39-250.04Debt limitation. No action taken pursuant to this part shall create or authorize the incurrence of a debt by any municipality in Lauderdale County within the meaning of any state constitutional provisions or statutory limitation on debts. (Act 99-646, 2nd Sp. Sess., p. 87, §5.)