reglab/housing_qa huggingface dataset:
AL Code § 45-2-244.131 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 5 - Tobacco Products.|Section 45-2-244.131 - Addition of Tax to Tobacco Products.

Section 45-2-244.131Addition of tax to tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives, for the purpose of selling or storing in Baldwin County, any snuff and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the snuff and smoking tobacco products. It is the purpose and intent of this section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, that sells or stores or receives for the purpose of distributing the snuff and smoking tobacco products, acting merely as an agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the snuff and smoking tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the snuff and smoking tobacco products. (Act 2003-425, 2nd Sp. Sess., p. 1223, §2.)
AL Code § 45-2-244.132 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 5 - Tobacco Products.|Section 45-2-244.132 - Failure to Collect Tax; Powers and Duties of Department; Unavailability of Stamps.

Section 45-2-244.132Failure to collect tax; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Baldwin County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, the Baldwin County Commission shall collect all taxes levied pursuant to this subpart at the same time and in the same manner as state tobacco taxes are collected. (c) The tax levied herein shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40-25-1 to 40-25-28, inclusive. (d) The department shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under Sections 40-25-1 to 40-25-28, inclusive. The department may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax levied herein that it does relative to the collection of the state tax. (e) In accordance with Section 40-25-2(g), in the event the aforementioned tobacco stamps are not available for affixing to tobacco product packages and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Commissioner of the Department of Revenue or the Baldwin County Commission may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Title 41, Chapter 22. (f) The department or the Baldwin County Commission may promulgate and enforce rules and regulations to effectuate the purposes of this. All rules and regulations duly promulgated shall have the same force and effect of law. (Act 2003-425, 2nd Sp. Sess., p. 1223, §3.)
AL Code § 45-2-244.133 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 5 - Tobacco Products.|Section 45-2-244.133 - Time and Manner of Payment.

Section 45-2-244.133Time and manner of payment. All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as provided for in this subpart. (Act 2003-425, 2nd Sp. Sess., p. 1223, §4.)
AL Code § 45-2-244.134 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 5 - Tobacco Products.|Section 45-2-244.134 - Disposition of Funds.

Section 45-2-244.134Disposition of funds. The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Baldwin County Commission, shall be distributed to the Baldwin County Commission to be allocated on an annual basis for the remainder of the 2005 fiscal year, and for each fiscal year thereafter, as follows: (1) The first eighty thousand dollars ($80,000) of the funds or portion thereof received pursuant to this subpart shall be equally divided among the following rescue squads: Lower Alabama Search and Rescue, Inc., North Baldwin Sheriff's Search and Rescue, Inc., and Daphne Search and Rescue, Inc. Any additional search and rescue squad authorized by the county commission after May 13, 2005, shall be funded out of the county treasury in an amount equal to the amount that each squad existing on September 26, 2003, receives from the tobacco tax. Each of the recipient rescue squads shall be a Baldwin County recognized quasi-public entity, as defined in Section 45-2-140.21, and a member in good standing with the Alabama Association of Rescue Squads, Inc. Notwithstanding the foregoing, any rescue squad receiving ad valorem tax funds pursuant to Section 45-2-242, shall be excluded from the distribution in this section regardless of the other requirements being met. Provided, however, after five years from September 26, 2003, the county commission may equally distribute funds received to any additional certified rescue squad established after September 26, 2003. (2) The next forty thousand dollars ($40,000) of the funds or portion thereof received pursuant to this subpart shall be distributed to the Baldwin Abuse Network, Incorporated, a nonprofit corporation/Southwest Alabama Abuse Network, or successor thereto.  (3) The remainder of the funds received pursuant to this subpart shall be distributed to the office of the District Attorney of Baldwin County. (Act 2003-425, 2nd Sp. Sess., p. 1223, §4; Act 2005-156, p. 277, §1.)
AL Code § 45-2-244.135 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 5 - Tobacco Products.|Section 45-2-244.135 - Construction.

Section 45-2-244.135Construction. This subpart shall not be construed to apply to snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 2003-425, 2nd Sp. Sess., p. 1223, §6.)
AL Code § 45-2-244.160 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 6 - Video Cassette Rentals.|Section 45-2-244.160 - Privilege License Fee.

Section 45-2-244.160Privilege license fee. (a)(1) The Baldwin County Commission may levy a privilege license fee in an amount not to exceed five cents ($.05) per visual entertainment device on the rental of each visual entertainment device in the county. This fee is in addition to all other taxes heretofore levied. (2) For the purposes of this section, the term "visual entertainment device" includes, but is not limited to, video cassettes, compact discs (CDs), digital versatile disks (DVDs), or any similar device for replaying movies or other visual images, including cartoons, video games, or other visual entertainment. (b) Each person, firm, partnership, corporation, or other business venture which rents visual entertainment devices shall report the rentals thereof each month on a form provided by the Baldwin County tax collecting official and pay the fees to the tax collecting official in the same method and manner as prescribed in Article 1 of Title 40, as last amended or otherwise provided by local act. It is intended that this levy shall be on the consumer and the individual or company renting the visual entertainment devices is acting as the agent for the county in collecting and reporting these fees. (c) The receipts of the fees shall be deposited into the county general fund, shall be allocated for county library service, public libraries within the county, the South Baldwin Literacy Council, the Eastern Shore Literacy Council, and the North Baldwin Literacy Council according to guidelines promulgated by the county commission after consultation and input from the recipients. (d) Anyone who fails to report or remit the fees when due shall be subject to the penalties prescribed in Sections 40-23-11, et seq. (Act 95-680, p. 1490, §1; Act 2002-134, p. 354, §1.)
AL Code § 45-2-244.180 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 7 - Tangible Personal Property Rentals.|Section 45-2-244.180 - Definitions.

Section 45-2-244.180Definitions.  The following terms shall have the following meanings: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person. (2) COUNTY. Baldwin County, Alabama. (3) EXEMPT ORGANIZATION. Any organization exempt from taxation under 26 U.S.C. §501, as in effect from time to time. (4) GROSS PROCEEDS. The value proceeding or accruing from leasing or renting tangible personal property, without any deduction on account of the cost of the property so leased or rented, the cost of materials used, labor or service cost, interest paid, or any other expenses whatsoever, and without any deduction on account of loss and shall also include on the part of any person claiming an exemption under subdivision (4) of Section 45-2-244.182 an amount equal to the amount of rental paid on any tangible personal property acquired under such exception and thereafter diverted to the use of such person. (5) LEASING or RENTING. A transaction whereunder the person who owns or controls the possession of tangible personal property permits another person to have the possession or use thereof for a consideration and for the duration of a definite or indefinite period of time without transfer of the title to such property. The detention by the user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect of which detention a demurrage or per diem charge is made against the user of such property, shall not be deemed to constitute a transaction whereunder property is leased or rented to another within the meaning of this subpart. (6) PERSON. Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity, or any other group or combination of any thereof acting as a unit. (7) TANGIBLE PERSONAL PROPERTY. Personal property which may be seen, weighed, measured, felt, or touched, or is in any other manner perceptible to the senses. The term "tangible personal property" shall not include stocks, bonds, notes, insurance, or other contracts or securities. (Act 2007-377, p. 748, §1.)
AL Code § 45-2-244.181 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 7 - Tangible Personal Property Rentals.|Section 45-2-244.181 - Levy of Tax.

Section 45-2-244.181Levy of tax.  There is levied, in addition to all privilege license taxes of every kind now or hereinafter imposed by law, which shall be collected as herein provided, a privilege or license tax on each person engaging or continuing within the county in the business of leasing or renting tangible personal property, and such tax shall be in the amounts to be determined by the application of the rates against gross proceeds as follows: At a rate up to four percent set by a resolution of the county commission of the gross proceeds derived by the lessor or renter from the lease or rental of tangible personal property, provided the privilege or license tax on each person engaging or continuing within this county in the business of leasing or renting any automotive vehicle or truck trailer, semi-trailer, or manufactured home shall be at the rate up to one and three-fourths percent of the gross proceeds derived by the lessor from the lease or rental of such automotive vehicle or truck trailer, semi-trailer, or manufactured home; provided further, that the tax levied hereby shall not apply to any leasing or rental, as lessor, by the state, or any municipality or county in the state or United States of America or any agency or unit thereof. (Act 2007-377, p. 748, §2.)
AL Code § 45-2-244.184 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 7 - Tangible Personal Property Rentals.|Section 45-2-244.184 - Reports of Cash or Credit Leases or Rentals.

Section 45-2-244.184Reports of cash or credit leases or rentals.  Any person taxable hereunder who makes cash or credit leases or rentals, may report such cash leases or rental only, and he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the privilege license tax due thereon at the time of filing such report. (Act 2007-377, p. 748, §5.)
AL Code § 45-2-244.185 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 7 - Tangible Personal Property Rentals.|Section 45-2-244.185 - Recordkeeping.

Section 45-2-244.185Recordkeeping. It shall be the duty of every person engaging or continuing in any business for which a privilege or license tax is imposed hereby to keep and preserve suitable records of the gross proceeds of any 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 hereunder. It shall be the duty of every person to keep and preserve for a period of three years, all invoices of gross proceeds, proceeding or accruing from the leasing or renting herein taxed and all such books, invoices, and other records shall be open for examination at any time by the county commission or its agent. Any person leasing, who in addition leases for releasing, shall keep his or her books so as to show separately the gross proceeds of leasing for releasing. Each occurrence of a failure to keep records or allow examination thereof shall constitute a separate offense. Any person who shall fail to keep records as herein required or who shall refuse to permit such examination thereof or who violates any other provision hereof shall upon conviction be punished by a fine of not more than five hundred dollars ($500) for each violation of this section. (Act 2007-377, p. 748, §6.)
AL Code § 45-2-244.186 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 7 - Tangible Personal Property Rentals.|Section 45-2-244.186 - Delinquent Taxes.

Section 45-2-244.186Delinquent taxes. Any person who fails to pay the tax herein levied within the time required by this subpart shall pay, in addition to the tax, a penalty of 10 percent of the amount of tax due, together with interest thereon at the rate of one percent per month or fraction thereof, from the date at which the tax herein levied became delinquent, that is, due and payable, such penalty and interest to be assessed and collected as part of the tax. Provided the county commission, if a good and sufficient reason is shown, may waive or remit the penalty of 10 percent or a portion thereof. (Act 2007-377, p. 748, §7.)
AL Code § 45-2-244.187 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 7 - Tangible Personal Property Rentals.|Section 45-2-244.187 - Rules and Regulations.

Section 45-2-244.187Rules and regulations. The County Commission of Baldwin County may prescribe all necessary or appropriate rules and regulations for the implementation of this subpart, including all rules and regulations as may be necessary by reason of any alteration of law in relation to this subpart. (Act 2007-377, p. 748, §8.)
AL Code § 45-2-245 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 24 - Taxation.|Part 6 - Tax, Severance|Division 1 - Distribution of Proceeds.|Section 45-2-245 - Disposition of Proceeds From Offshore Oil and Gas Severance Taxes.

Section 45-2-245Disposition of proceeds from offshore oil and gas severance taxes. In Baldwin County, the distribution of the producing county's 10 percent share of the net amount of the proceeds from offshore oil and gas severance taxes as provided for in Section 40-20-8(a) as last amended by Act No. 83-889, H. 26 of the 1983 Fourth Special Session of the Legislature shall be as follows: (1) Five percent shall be allocated and distributed to Faulkner State Junior College; (2) Twenty-five percent shall be allocated and distributed to each municipality in the county on a per capita basis; (3) Thirty-two and one-half percent shall be allocated and distributed to the Baldwin County Board of Education; (4) Thirty-two and one-half percent shall be allocated and distributed to the county general fund; and (5) Five percent shall be allocated and distributed to the Baldwin County Indigent Care Board. (Act 84-736, 1st Sp. Sess., p. 76, §1.)
AL Code § 45-2-261 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 26 - Zoning and Planning.|Part 2 - Planning and Zoning Commission.|Division 1 - Establishment.|Section 45-2-261 - Creation of the County Planning and Zoning Commission.

Section 45-2-261Creation of the County Planning and Zoning Commission. There is created a planning and zoning commission for Baldwin County, Alabama, which commission shall be appointed as provided and shall have responsibilities and duties as stated in this subpart. The commission shall be known as the Baldwin County Planning and Zoning Commission hereinafter referred to as the "planning commission." The planning commission shall adopt bylaws to administer the provisions of this subpart. The planning commission shall elect its chair and create and fill other offices as it may determine. The term of the chair shall be for one year, with eligibility for reelection. The planning commission shall hold at least one regular meeting each month and shall keep a record of its resolutions and actions, all of which shall be a public record. A majority of the members on the planning commission shall be required to constitute a quorum to transact the business of the planning commission. (Act 91-719, p. 1389, §1; Act 98-665, p. 1455, §1.)
AL Code § 45-2-261.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 26 - Zoning and Planning.|Part 2 - Planning and Zoning Commission.|Division 1 - Establishment.|Section 45-2-261.01 - Appointment of Members and Personnel of the Baldwin County Planning and Zoning Commission.

Section 45-2-261.01Appointment of members and personnel of the Baldwin County Planning and Zoning Commission. The planning commission shall be composed of nine regular members, each of whom shall be a qualified elector and an actual resident of the county. One and only one regular member of the planning commission may be a qualified elector of the county who resides in the corporate limits of a municipality in the county. All regular members shall be appointed by the Baldwin County Commission for a term of four years. Upon the affirmative vote of a majority of the qualified electors in a district election held pursuant to Section 45-2-261.07, the membership of the planning commission shall be increased by appointment by the county commission of a qualified elector from that district for a temporary one-time term of three years. In the event of any vacancy on the planning commission, such vacancy shall be filled by appointment of the Baldwin County Commission. The Baldwin County Commission may remove any member for cause upon written charges and after a public hearing. All members shall serve without compensation, and no member shall be a county officer or employee; however, reasonable and necessary expenses of the members of the planning commission shall be paid from the General Fund of Baldwin County. (Act 91-719, p. 1389, §2; Act 98-665, p. 1455, §1; Act 2006-609, p. 1672, §1; Act 2010-719, p. 1782, §1.)
AL Code § 45-2-261.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 2 - Baldwin County.|Article 26 - Zoning and Planning.|Part 2 - Planning and Zoning Commission.|Division 1 - Establishment.|Section 45-2-261.02 - Jurisdiction of the Planning Commission.

Section 45-2-261.02Jurisdiction of the planning commission. The jurisdiction of the planning commission for planning and zoning by district pursuant to Section 45-2-261.07 shall apply to all unincorporated areas of Baldwin County. The planning commission shall not have authority over removal of natural resources growing on, placed on, or naturally existing on or under private lands or properties. Provided further, that any owner of record of real property upon the date of the adoption by the Baldwin County Commission of the zoning ordinance for the district in which the property is located shall automatically obtain a variance, if needed, for a single family dwelling notwithstanding the type of dwelling to be placed or constructed on the property. Notwithstanding any provisions, rules, or regulations to the contrary, no application called for or required by the ordinances and zoning regulations promulgated hereunder may be rejected solely on the grounds that the applicant is not the record owner of the subject land, provided that such applicant maintains or owns an interest in the real property made the subject of the application and is seeking to exercise the applicant's rights in such property. The Baldwin County Commission may enter into agreements with municipalities for planning purposes with the extraterritorial planning jurisdiction of the municipalities. The county commission may designate the planning commission to administer subdivision regulations adopted pursuant to the provisions of Sections 11-19-1 to 11-19-24, inclusive, and 11-24-1 to 11-24-7, inclusive, and §45-2-260.1. (Act 91-719, p. 1389, §3; Act 98-665, p. 1455, §1; Act 2010-719, p. 1782, §1.)