reglab/housing_qa huggingface dataset:
AL Code § 45-40-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-40-244.03 - Cash and Credit Business.

Section 45-40-244.03Cash and credit business. Any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity taxable under this part having a cash and credit business may report such cash business and the taxpayer shall thereafter include in each monthly report all credit collections made during the preceding month and shall pay the taxes due thereon at the time of filing such report, but in no event shall the gross proceeds of such credit business be included in the measure of tax to be paid until collections of such credit business shall have been made. (Act 2001-561, p. 1130, §4.)
AL Code § 45-40-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-40-244.04 - Annual Report.

Section 45-40-244.04Annual report. On or before 30 days after the end of the tax year, each person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity liable for the payment of a privilege tax as levied by this part shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him, her, or it in accordance with this part and deduct the amount of monthly payments as herein provided, if any have been made, and transmit with this report a remittance in the form required by this part covering the residue of the tax chargeable against him, her, or it, to the agency, and such report shall be verified by oath. (Act 2001-561, p. 1130, §5.)
AL Code § 45-40-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-40-244.05 - Recordkeeping.

Section 45-40-244.05Recordkeeping. It shall be the duty of every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business taxed hereunder 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, she, or it is liable under this part. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the agency, or any duly authorized representative thereof. (Act 2001-561, p. 1130, §6.)
AL Code § 45-40-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-40-244.06 - Perjury.

Section 45-40-244.06Perjury. The monthly reports herein required to be made are not required to be made on oath, but wherever in this part any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths, and any false statement of a material fact or omission to state a material fact made with the intent to defraud shall constitute perjury, and upon conviction thereof, the person so convicted shall be punishable as provided by law. (Act 2001-561, p. 1130, §7.)
AL Code § 45-40-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-40-244.07 - Inspection of Reports or Returns.

Section 45-40-244.07Inspection of reports or returns. All reports or returns filed with the agency under this part shall be available for inspection by the governing body of the county, or any duly designated representative, at reasonable times during business hours. (Act 2001-561, p. 1130, §8.)
AL Code § 45-40-244.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-40-244.08 - Failure to Add Tax to Service Price.

Section 45-40-244.08Failure to add tax to service price. It shall be unlawful for any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business for which a license or privilege tax is required by this part to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall any such person refund or offer to refund all or any part of the amount collected as tax under this part or to absorb such tax or to advertise directly or indirectly the absorption or refund of such tax or any portion of the same. (Act 2001-561, p. 1130, §9.)
AL Code § 45-40-244.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-40-244.09 - Enforcement.

Section 45-40-244.09Enforcement. The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties, shall constitute and be secured by a lien upon the property of the person from whom the taxes are due or who is required to collect the taxes. All provisions of the revenue laws of this state which apply to the enforcement of liens for privilege or license taxes due the state shall apply fully to the collection of the county taxes levied hereby, and the agency for the use and benefit of the county shall collect such taxes and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that the state or the Alabama Department of Revenue has for collection of the state lodging tax. The agency shall have full authority to employ such special counsel as it deems necessary, from time to time, to enforce collection of the taxes authorized to be levied by this part, and to otherwise enforce this part, including any litigation involving the part; and the agency shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it for the county. (Act 2001-561, p. 1130, §10.)
AL Code § 45-40-244.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-40-244.10 - Application of State Statutes.

Section 45-40-244.10Application 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, and compliance generally with the state lodging tax statutes, the rules and regulations promulgated 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 hereby. The agency shall have and exercise the same powers, duties, and obligations with respect to the county tax levied hereby as are imposed on the Commissioner of Revenue of the state and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable by this part to the county tax levied hereby and to the administration of this part are incorporated herein by reference and made a part hereof as if fully set forth hereon. (Act 2001-561, p. 1130, §11.)
AL Code § 45-40-244.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 40 - Lawrence County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-40-244.11 - Construction of Part.

Section 45-40-244.11Construction of part. The provisions of this part are supplemental and shall be construed in pari materia with other laws regulating taxes; provided, however, those laws or parts of laws which are in direct conflict or inconsistent herewith are hereby repealed. (Act 2001-561, p. 1130, §13.)
AL Code § 45-41-10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 1 - General and Miscellaneous Provisions.|Part 1 - Disclaimer.|Section 45-41-10 - Disclaimer.

Section 45-41-10Disclaimer. (a) This chapter endeavors to add to the Code of Alabama 1975, all Lee County local laws enacted after 1978 and all Lee County prior local laws that were amended or affected by a local law enacted after 1978. (b) It is the purpose of this chapter to state current applicable law. To this end: (1) This chapter shall not affect the compensation, terms, pension and retirement benefits and rights, and other benefits and rights otherwise provided by law enacted prior to the codification of this chapter. (2) A condition or requirement for operation or effect of a law included in this chapter, including, but not limited to, voter approval at a referendum, is not superseded by the inclusion of the law in this chapter, and such condition or requirement remains applicable. (3) This chapter shall not be construed as validating, reenacting, or enacting laws otherwise superseded or repealed by a legislative enactment. (4) This chapter shall have no effect on any law that is not included or otherwise treated and that law shall have the same effect as the law had prior to the codification of this chapter. The inclusion or exclusion of a law in this chapter is not an implication, inference, or presumption affecting the validity of that law. (5) This chapter shall not affect any existing right, remedy, or defense. As to all such cases, the applicable laws in force at the adoption of this chapter shall continue in force and application. (c)(1) The classification and organization of this chapter, the parts, subparts, sections, and other hierarchy units of this chapter, and the headings thereto, are made for the purpose of convenient reference and orderly arrangement, and no implication, inference, or presumption of a legislative construction shall be drawn therefrom. (2) Unless otherwise provided in this chapter, the descriptive headings or catchlines immediately preceding or within the text of the various hierarchy units, except the hierarchy unit numbers included in the headings or catchlines immediately preceding the text of such units, do not constitute part of the law, and shall in no manner limit or expand the construction of any such unit. All historical citations and effective notes set out in this chapter are given for the purpose of convenient reference, and do not constitute part of the law.
AL Code § 45-41-11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 1 - General and Miscellaneous Provisions.|Part 2 - Compensation.|Section 45-41-11 - Salaries for Judge of Probate, Sheriff, Tax Assessor, Tax Collector.

Section 45-41-11Salaries for judge of probate, sheriff, tax assessor, tax collector. (a) Pursuant to Amendment 362 to the Constitution of Alabama of 1901, and Act 531 of the 1976 Regular Session, the following elected officials serving Lee County shall receive annual salaries as follows on August 1, 2000: (1) Judge of probate$75,000(2) Sheriff 65,000(3) Tax assessor 52,500(4) Tax collector 52,500 (b)(1) The annual salaries provided for in this section shall be paid in equal monthly installments from the county treasury and shall be paid in lieu of any other salaries heretofore provided by law for the officials. (2) The salaries of the tax assessor and the tax collector shall be prorated; shall be paid by each fund or agency receiving ad valorem taxes; and shall be determined by computing the percentage that the total collections for each fund or agency bears to the total collections of ad valorem taxes. (Act 2000-563, p. 1038, §§1, 2.)
AL Code § 45-41-11.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 1 - General and Miscellaneous Provisions.|Part 2 - Compensation.|Section 45-41-11.01 - Expense Allowances for Judge of Probate, Revenue Commissioner, Members of County Commission.

Section 45-41-11.01Expense allowances for judge of probate, revenue commissioner, members of county commission. In Lee County, the judge of probate, the revenue commissioner, and each member of the county commission shall be entitled to receive an expense allowance in the amount of three hundred dollars ($300) per month to be paid out of the county general fund for performance of any in-county duties. This expense allowance shall be in addition to any and all other compensation or salaries and shall be in lieu of any previously adopted or authorized in-county allowances for mileage expenses, travel expense allowances, mileage allowances or reimbursements, per diem allowances, or any other allowances for travel within the county whether provided for by resolution of the county commission, local law, general law, or any other applicable law. (Act 2008-441, p. 844, §1.)
AL Code § 45-41-70 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 1 - Compensation.|Section 45-41-70 - Expense Allowance.

Section 45-41-70Expense allowance. The chair and each member of the county commission or like governing body of Lee County shall be entitled to an allowance for expenses payable from any funds in the county treasury not otherwise appropriated in the amount of three hundred dollars ($300) per month. The expense allowance herein provided for shall be in addition to all other compensation and allowances provided members of the county governing body by general, special, or local laws. (Act 79-769, p. 1372, §1.)
AL Code § 45-41-70.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 1 - Compensation.|Section 45-41-70.01 - Mileage Allowance.

Section 45-41-70.01Mileage allowance. When traveling in performance of their duties, the members of the Lee County Commission shall be entitled to travel expense allowances based on the same rate per mile as is in effect from time to time for state employees. Such mileage allowances shall be paid in the usual manner from the county general fund and shall be in lieu of any mileage allowances heretofore provided by law for members of the Lee County Commission. (Act 84-570, p. 1193, §1.)
AL Code § 45-41-71 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 7 - County Commission.|Part 2 - Composition.|Section 45-41-71 - Membership; Districts; Elections.

Section 45-41-71Membership; districts; elections. (a) The Lee County Commission shall be composed of five commissioners, elected from single-member districts one through five, inclusive, by the qualified voters residing within each district and the judge of probate, who shall serve as chair. The five districts shall be apportioned as provided by law. Each commissioner shall reside in the district he or she represents at the time of qualifying for office and during his or her tenure. The commissioners shall be elected for four-year staggered terms in the same manner as terms are staggered on May 3, 2004, as follows: Commissioners in district one and district three shall be elected in 2004, and every four years thereafter; commissioners in district two, district four, and district five shall be elected in 2006, and every four years thereafter. (b) The composition and election of the Lee County Commission as it existed on January 1, 2004, is ratified and confirmed. This section shall continue to apply to commissioners elected for a term of office for county commissioners in Lee County on or after that date. (Act 2004-373, p. 603, §§1, 2; Act 2004-472, p. 878, §§1, 2.)
AL Code § 45-41-80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 8 - Courts.|Part 1 - Circuit Court.|Section 45-41-80 - Circuit Judgeship Number 3 - Created.

Section 45-41-80Circuit judgeship number 3 - Created. There shall be created an additional circuit judgeship for the 37th Judicial Circuit, which shall be numbered circuit judgeship number 3. (Act 97-407, p. 667, §1.)
AL Code § 45-41-80.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 8 - Courts.|Part 1 - Circuit Court.|Section 45-41-80.01 - Circuit Judgeship Number 3 - Appointment; Election; Term.

Section 45-41-80.01Circuit judgeship number 3 - Appointment; election; term. Judgeship number 3 for the circuit court shall be filled at the general election held in the year 1998, provided the judgeship has been precleared under Section 5 of the Voting Rights Act of 1965, 42 U.S.C., Section 1973c, at least 60 days prior to the opening of candidate qualifying preceding the 1998 primary election. If the judgeship has not been precleared at least 60 days prior to the opening of candidate qualifying preceding the 1998 primary election, the judgeship shall first be filled by gubernatorial appointment, to take office on or after January 18, 1999, following preclearance. If the judgeship is filled in the 1998 election, the first six-year term of office for the judge serving in judgeship number 3 shall begin the first Monday after the second Tuesday in January following the general election held in 1998. Circuit judgeship number 3 may not be deemed vacant prior to the date set for the six-year term to begin. However, if judgeship number 3 is first filled by gubernatorial appointment, the judge shall serve until the first Monday after the second Tuesday in January following the next general election held after the judge has completed one year in office. At that election, the judge in judgeship number 3 shall serve a full six-year term of office to begin on the first Monday after the second Tuesday in January following the general election. If the first judge appointed to judgeship number 3 assumes that position during a fiscal year for which the general fund appropriation act for that year has previously been enacted into law, there shall be appropriated from the state General Fund to the unified judicial system for that fiscal year those additional funds as may be required to fully fund judgeship number 3 for that year. This amount shall be agreed upon jointly by the Administrative Director of Courts and the Director of Finance.  (Act 97-407, p. 667, §2.)
AL Code § 45-41-80.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 8 - Courts.|Part 1 - Circuit Court.|Section 45-41-80.02 - Circuit Judgeship Number 3 - Qualifications, Powers, Duties; Compensation.

Section 45-41-80.02Circuit judgeship number 3 - Qualifications, powers, duties; compensation. (a) The judge filling judgeship number 3 shall take the same oath of office, shall have the jurisdiction, power, rights, and authority, and shall possess all of the qualifications, perform all of the duties, and be subject to all of the responsibilities, obligations, and penalties as other circuit court judges may have, exercise, perform, and be subject to. (b) The compensation of the judge elected or appointed as provided in this section shall be the same as, and paid under the same circumstances as, that of the other circuit court judges, including the payment of any county supplement or expense allowance as provided to other circuit court judges in Lee County. (Act 97-407, p. 667, §3.)
AL Code § 45-41-80.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 8 - Courts.|Part 1 - Circuit Court.|Section 45-41-80.03 - Family Court Division.

Section 45-41-80.03Family court division. (a) A Family Court Division of the Circuit Court of the 37th Judicial Circuit is hereby established and shall become effective upon initiation of the first term of office of circuit judgeship number 3. The judge occupying judgeship number 3 shall preside over the family court division. (b) The family court division shall handle all cases and proceedings involving divorces, annulments of marriages, custody and support of children, granting and enforcement of alimony, proceedings under any reciprocal nonsupport act, and all other domestic and marital matters over which the circuit under Chapters 3 and 4, Title 40. (c) The division shall also have and exercise jurisdiction over juveniles for the purposes of subsection (b), and for the enforcement of Chapter 15, Title 12. (d) All cases and proceedings involving domestic relations and marital matters which originate in the circuit court shall be assigned to the family court division. If the docket of the division is overcrowded, cases may be reassigned by the presiding judge of the circuit court to other circuit and district judges of the circuit. (e) When the family court division of the circuit court has been organized pursuant to this part and is ready to function, all cases or causes pending in the District Court of Lee County or the Circuit Court of the 37th Judicial Circuit having jurisdiction of juveniles and matters involving domestic relations shall be transferred to the family court division. However, those pending cases which have been heard and are awaiting a final disposition at the time of the commencement of the family court division shall remain with the judge who conducted the hearings or trials. (Act 97-407, p. 667, §4.)
AL Code § 45-41-81 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 8 - Courts.|Part 2 - Compensation.|Section 45-41-81 - Salary Supplement - District Attorney.

Section 45-41-81Salary supplement - District attorney. The county governing body of the county comprising the Thirty-seventh Judicial Circuit is hereby authorized, and empowered to pay, in the discretion of the county governing body, an annual county salary supplement of an amount equal to one thousand dollars ($1,000) less than the annual county salary supplement paid to the circuit judges of the Thirty-seventh Judicial Circuit. The supplement hereby authorized shall be paid in equal monthly installments out of the general fund in the county treasury, shall be in addition to the salary paid the district attorney by the State of Alabama, and shall be in addition to any other county expense allowance or supplement heretofore provided by law which is payable from the county. (Act 88-841, 1st Sp. Sess., p. 315, §1.)
AL Code § 45-41-81.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 8 - Courts.|Part 2 - Compensation.|Section 45-41-81.02 - Salary Supplement - Circuit Court Judges.

Section 45-41-81.02Salary supplement - Circuit court judges. The county governing body of the county comprising the Thirty-seventh Judicial Circuit is hereby authorized, empowered, and directed to pay, in the discretion of the county governing body, a county salary supplement of ten thousand dollars ($10,000) per annum to each circuit judge of the Thirty-seventh Judicial Circuit. The supplement hereby authorized shall be paid in equal monthly installments out of the general fund in the county treasury, shall be in addition to the salary paid such judges by the State of Alabama, and shall be in addition to any other county expense allowance or supplement heretofore provided by law which is payable from the county. (Act 86-404, p. 593, §1.)
AL Code § 45-41-81.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 8 - Courts.|Part 2 - Compensation.|Section 45-41-81.03 - Salary Supplement - Court Reporters.

Section 45-41-81.03Salary supplement - Court reporters. Each court reporter of the judicial circuit composed of Lee County shall be allowed and paid an additional supplement in the amount of three hundred dollars ($300) per month which shall be in addition to any and all other compensation or expense allowances heretofore provided by law for such reporters. The supplement shall be paid out of the General Fund of Lee County. (Act 85-469, p. 464, §1.)