reglab/housing_qa huggingface dataset:
AL Code § 45-36-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.03 - Recordkeeping.

Section 45-36-243.03Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than three 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 of withdrawals of gasoline and motor fuel, as herein defined, made in such county taxed under this part. (Act 88-291, p. 444, §4.)
AL Code § 45-36-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.04 - Report of Business Address.

Section 45-36-243.04Report of business address. Within 30 days after any tax shall have been levied under authority of this part every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel, as herein defined, in Jackson County shall make a report on blanks furnished under Section 45-36-243.01 to the county commission of such county, 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, as herein defined, within Jackson County, which information shall be entered by the county commission of the county on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the county commission of such 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 removed. After the tax imposed under this part has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel, as herein defined, in such county until he or she shall have made such reports to the Jackson County Commission. (Act 88-291, p. 444, §5.)
AL Code § 45-36-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.05 - Violations.

Section 45-36-243.05Violations. If any distributor, storer, or retail dealer of gasoline or motor fuel, as herein defined, in such county shall fail to make the reports of any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the county commission of such county, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer upon conviction thereof shall pay a civil fine of not more than five hundred dollars ($500) for each offense. (Act 88-291, p. 444, §6.)
AL Code § 45-36-243.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.06 - Enforcement.

Section 45-36-243.06Enforcement. It shall be the duty of the county commission of such county to enforce this part upon its imposing the tax hereunder, 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, as herein defined, on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided however, upon resolution of the county commission of any county the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by such 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 such 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 such taxes, not to exceed five percent of the proceeds thereof, from such proceeds and shall pay the net amount remaining thereafter to the county. (Act 88-291, p. 444, §7.)
AL Code § 45-36-243.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.07 - Delinquency in Payment of Tax.

Section 45-36-243.07Delinquency in payment of tax. If any distributor, storer, or retail dealer in gasoline or motor fuel, as herein defined, shall fail to make monthly reports or shall fail to pay the tax imposed under 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 his or her tax a penalty of 25 percent, provided if in the opinion of the county commission of the county a good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted. The annual rate of interest to be added to all taxes imposed under the authority of this part which are not paid by the prescribed due dates shall be at the same rate established by the Secretary of the Treasury under the authority of 26 USCA § 6621. Interest on overpayments shall be computed at the same annual rate. The county commission shall be authorized and empowered to make returns for delinquent tax payers 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 the county shall issue execution for the collection of the same, directed to any sheriff of the State of Alabama, who shall proceed to collect the same in the manner now provided by the law for the collection of delinquent taxes by the county tax collector and make return of such execution to the county commission issuing the same. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to such 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 the county and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued. (Act 88-291, p. 444, §8.)
AL Code § 45-36-243.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.08 - Payment of Tax

Section 45-36-243.08Payment of tax  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 88-291, p. 444, §9.)
AL Code § 45-36-243.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.09 - Penalties.

Section 45-36-243.09Penalties. 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 the county by the Attorney General or by such counsel as the county commission of the county shall direct, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel, as herein defined, the sale or withdrawal of which is taxable until such persons shall have complied with this part. (Act 88-291, p. 444, §10.)
AL Code § 45-36-243.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.10 - Quarterly Reports.

Section 45-36-243.10Quarterly reports. Each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in such county shall report to the county commission of the 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 such 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 88-291, p. 444, §11.)
AL Code § 45-36-243.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.11 - Special Fund.

Section 45-36-243.11Special fund. The proceeds of any tax imposed under authority of this part shall be paid into a special fund in the county treasury for use as provided in Section 45-36-243.12 (Act 88-291, p. 444, §12.)
AL Code § 45-36-243.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.12 - Use of Funds.

Section 45-36-243.12Use of funds. Expenditures from the special fund provided for in Section 45-36-243.11 shall be made exclusively for materials and equipment used for the repair, maintenance, and construction of public roads and bridges. (Act 88-291, p. 444, §13; Act 2009-340, p. 660, §1; Act 2019-226, §1.)
AL Code § 45-36-243.13 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 4 - Tax, Gasoline.|Section 45-36-243.13 - Construction of Part.

Section 45-36-243.13Construction of part. The provisions of this part are cumulative and shall not be construed to repeal other laws or parts of laws unless such laws or parts of laws are in conflict herewith. All laws or parts of laws which conflict with this part are repealed insofar as such conflicting provisions exist. (Act 88-291, p. 444, §15.)
AL Code § 45-36-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 5 - Tax, Lease.|Section 45-36-244 - Levy of Tax.

Section 45-36-244Levy of tax. (a) In Jackson County, the county commission may levy a two percent lease tax in all areas of the county. (b) The tax shall parallel the state lease tax in Chapter 12, commencing with Section 40-12-220, of Title 40 and Section 40-9-30, including exemptions therefrom and enforcement proceedings therefor. The Jackson County Commission shall administer and collect this tax and provide for enforcement penalties by resolution. The county commission may retain an amount or percentage of the total proceeds collected in an amount as may be agreed upon by the members of the county commission, but in no event shall the charge exceed two percent of the total amount of tax collected under this section. (c) The net proceeds of any lease tax levied pursuant to this section shall be deposited in the county general fund for general county purpose. (Act 99-672, 2nd Sp. Sess., p. 174, §3.)
AL Code § 45-36-245.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 6 - Tax, Lodging.|Section 45-36-245.01 - Additional Lodging Tax.

Section 45-36-245.01Additional lodging tax. (a) This section shall be applicable only to Jackson County. (b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of one dollar ($1) per room per night for the rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this section any rentals or services taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place. (c) The tax herein levied shall be collected in the same manner as the state lodgings tax as provided in Chapter 26, Title 40, and the net proceeds, less a reasonable cost of collection, from the tax shall be paid into the Jackson County General Fund and from there transferred to the Greater Jackson County Chamber of Commerce, Jackson County Tourism organization, to be expended to promote tourism in Jackson County. (Act 2007-497, p. 1055, §§1-3.)
AL Code § 45-36-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 24 - Taxation.|Part 7 - Tax, Severance.|Section 45-36-246 - Levy and Collection of Tax.

Section 45-36-246Levy and collection of tax. (a) There is levied from each producer of coal in Jackson County a privilege or license tax to be known as a severance tax. The rate of the tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall be in addition to any state tax heretofore or hereafter imposed on the severance of coal, but shall be the only severance tax levied by the county on coal. One hundred percent of the net proceeds from such tax shall be deposited in a special fund known as the Coal Severance Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose of repairs, maintenance, and construction of roads and bridges in Jackson County with preference to be given, when possible, to roads and bridges which have been damaged by coal hauling and mining activities but with the Jackson County Commission to have sole discretion in determining and designating upon which roads and bridges such sums shall be expended. The Jackson County Commission shall have authority to expend from the fund for such purposes by paying directly to the State Department of Transportation or such other agency as might be in lawful charge and control of the road and bridge system in Jackson County or the Jackson County Commission may deal with independent contractors. (c) The Jackson County Commission shall require each producer of coal in the county to file with the commission a surety bond approved by the commission guaranteeing payment of the severance tax levied in accordance with this section. (d) The State Department of Revenue shall collect the severance tax levied by this section in addition to the severance tax levied by Chapter 13 of Title 40, as amended. The State Department of Revenue is hereby further authorized to recover all costs of collecting such severance taxes from the proceeds of such taxes collected and the department is hereby authorized to promulgate such rules and regulations as are necessary to facilitate the collection of the severance taxes in any county levying the tax pursuant to this section. (e) This section shall be administered and the tax levied in accordance with this section shall be subject to and collected in accordance with all applicable definitions, exceptions, exemptions, proceedings, requirements, provisions, penalties, fines, punishments, and deductions as are provided in Chapter 13 of Title 40, as amended, except where inapplicable or where herein otherwise provided. Assessments for the tax levied in accordance with this section shall be made in accordance with the applicable provisions of Chapter 23 of Title 40, as amended. (Act 79-349, p. 562, §§1-5; Act 83-629, p. 979, §1; Act 96-314, p. 357, §1; Act 97-220, p. 340, §1.)
AL Code § 45-36-250 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 25 - Utilities.|Part 1 - Solid Waste Collection.|Section 45-36-250 - Exceptions Authorized.

Section 45-36-250Exceptions authorized. (a) This section shall apply only to Jackson County. (b) Pursuant to subsection (a) of Section 22-27-3, the Jackson County Commission may grant an additional exemption to the mandatory solid waste collection program to individuals in households whose total income does not exceed 75 percent of the federal poverty level. (c) The Jackson County Commission may by resolution or ordinance adopt rules and regulations to implement subsection (b). (Act 2002-299, p. 837, §§1-3.)
AL Code § 45-36-250.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 25 - Utilities.|Part 1 - Solid Waste Collection.|Section 45-36-250.01 - Reimbursement of Surplus Funds.

Section 45-36-250.01Reimbursement of surplus funds.  (a) Notwithstanding any other law to the contrary, the Jackson County Commission may reimburse the Jackson County General Fund for all payments made from the general fund for, or related to, the operation of the Jackson County Solid Waste Program. Funds used for a reimbursement by the county commission shall be derived from surplus funds over the operating costs of the Jackson County Solid Waste Program as determined by standard government fund accounting principles. (b) The county commission may receive a reasonable administrative fee payable to the Jackson County General Fund by a transfer of funds from the Solid Waste Fund in an amount up to five percent of the gross revenue generated by the Jackson County Solid Waste Program on an annual basis in order to reimburse the county general fund for expenses related to the administration of the solid waste program and fund. (Act 2014-311, p. 1113, §2.)
AL Code § 45-36-251 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 25 - Utilities.|Part 2 - Tennessee River Preservation Act.|Section 45-36-251 - Transfer of Water From Tennessee River Basin.

Section 45-36-251Transfer of water from Tennessee River Basin. (a) This section shall apply only in Jackson County. (b) The Legislature of the State of Alabama finds the following: (1) It is in the best interest of the State of Alabama and the people of Jackson County to protect the Tennessee River and its watershed to promote the beneficial purposes of maintaining a clean drinking water supply, hydroelectric power generation, navigation, industry, agriculture, environmental quality, and recreation. (2) The Tennessee River has been identified by the people of Alabama and the nation as a unique resource lying in seven states and by Congress through the establishment of a special authority known as the Tennessee Valley Authority (TVA) for the promotion of the best interests of the Tennessee Valley. (3) That it is in the best interest of the people of the State of Alabama and Jackson County to protect and preserve the Tennessee River as set forth in this section in the absence of statewide legislation addressing interbasin transfers of water becomes effective, and that this section remain in effect until statewide legislation on this subject is adopted. (c) This section shall be known as the Tennessee River Preservation Act. (d) For the purpose of this section, the term Tennessee River Basin means the entire topographic extent of the watershed of the Tennessee River and all of its tributaries. (e)(1) In Jackson County, no water may be withdrawn from the Tennessee River Basin for transfer to any other river basin outside of the Tennessee River Basin in an amount greater than the amount being withdrawn on March 2, 2006. (2) For the purpose of this section, the amount of the existing transfer of water from the Tennessee River is 150 percent the average daily amount calculated for the highest continuous 90–day period from January 1, 2000, until March 2, 2006. (Act 2006-115, p. 182, §§1-5.)
AL Code § 45-36-252.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 25 - Utilities.|Part 3 - Water Authority.|Section 45-36-252.01 - Legislative Intent.

Section 45-36-252.01Legislative intent. This part is intended to aid the state and county in the execution of its duties by providing an appropriate and independent instrumentality of the state and of the county with full and adequate powers to fulfill its functions. It is the further legislative intent that the Jackson County Water Authority develop a master plan of operation for the water authority in consultation with all existing water authorities in and adjoining Jackson County and any county or local governments for the purpose of determining the method by which public water services, garbage disposal, and sewer service can be provided to the citizens of the county or area served by the authority. (Act 89-265, p. 389, §2.)
AL Code § 45-36-252.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 36 - Jackson County.|Article 25 - Utilities.|Part 3 - Water Authority.|Section 45-36-252.03 - Board of Directors.

Section 45-36-252.03Board of directors. (a) The board of the Jackson County Water Authority shall consist of five directors who shall be appointed in the following manner: One director by the Jackson County Commission for an initial term of two years; two directors by the state senator from Jackson County for initial terms of three years so that both of these appointees are not qualified electors of the same state House of Representative’s district; and two directors by the members of the state House of Representatives representing Jackson County for initial terms of four years. (b) As soon as may be practicable after the organization of the authority, an election shall be held by the board of directors to elect a vice chair and a secretary-treasurer. After the initial term of three years for the chair, the board of directors shall elect a chair who shall serve two-year terms. (c) Upon the expiration of the initial terms, directors shall serve a term of four years and vacancies shall be filled by the respective appointing authority that made the initial appointment. In the event of a vacancy in office due to death, disability, resignation, or impeachment, the unexpired term of such office shall be filled by appointment by the appointing authority. No officer of the state or of any county or municipality shall, during his or her tenure as such officer, be eligible to serve as a director. (d) Each director appointed shall be a duly qualified elector of that county and shall be a resident of and the owner of real property in that part of the service area of the authority which lies within that county. (e) Any director of the authority may be impeached and removed from office in the same manner and on the same grounds provided by Section 175 of the Constitution of Alabama and the general laws of the state for impeachment and removal of the officers mentioned in Section 175. (f) The Jackson County Commission may provide office space, staff, and supplies for the authority. (Act 89-265, p. 389, §4; Act 97-499, p. 889, §1.)