reglab/housing_qa huggingface dataset:
AL Code § 45-41-244.53 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.53 - Payment of Taxes; Reports.

Section 45-41-244.53Payment of taxes; reports. The sales taxes authorized to be levied in Section 45-41-244.51 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes authorized to be levied in Section 45-41-244.52 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last day of each of the months of March, June, September, and December. The sales taxes authorized to be levied in Section 45-41-244.51 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-41-244.52 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state use tax. On or prior to the due dates of the taxes herein authorized to be levied, each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business that are required to be used as a measure of the sales taxes herein authorized to be levied, a correct statement of the gross proceeds of all such taxes and the gross receipts of all such business, and setting forth, with respect to the use taxes authorized to be levied herein, the total sales price of all property, the use, storage, or other consumption of which became subject to the taxes during the then preceding quarterly period. Such report shall include all such other items of information pertinent to the taxes and the amount thereof as the State Department of Revenue may require. Any person subject to the sales taxes authorized to be levied herein may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the governing body of the county or its designated agent at reasonable times during business hours. (Act 81-553, p. 921, §4.)
AL Code § 45-41-244.54 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.54 - Addition of Tax to Sales Price or Admission Fee.

Section 45-41-244.54Addition of tax to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-41-244.51 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the sales taxes authorized to be levied in Section 45-4-244.51 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount herein required to be so added to the sales price or admission fee and collected from the purchaser, and it shall likewise be unlawful for any person subject to the taxes to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the taxes or any portion thereof.  (Act 81-553, p. 921, §1.)
AL Code § 45-41-244.55 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.55 - Quarterly Returns.

Section 45-41-244.55Quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be prescribed by the State Department of Revenue showing the total sales price of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the use taxes herein authorized to be imposed, during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the use taxes required to be collected by such registered seller during the period covered by the return; provided that any registered seller may defer collecting the taxes with respect to credit sales until collection of the proceeds of such sales and may defer reporting credit sales until after their collection, but shall thereafter collect the taxes along with collection of the credit sales, shall include in each quarterly report all credit collections made during the preceding quarterly period and shall remit the taxes with respect thereto at the time of filing such report or return. Any person who has paid to a registered seller the tax with respect to the use, storage, or other consumption of tangible personal property in the county need not file a report or make any further payment of the tax, but each person who purchases tangible personal property the storage, use, or other consumption of which is subject to the use taxes authorized to be imposed herein, and who has not paid the use taxes due with respect thereto to a registered seller, shall report and pay the use taxes as required by Section 45–41–244.53. It shall be unlawful for any registered seller to fail or refuse to add to the sales price and to collect from the purchaser the amount of the use taxes authorized to be imposed herein or to refund or offer to refund or absorb, or to advertise directly or indirectly, the absorption of the use taxes or any portion thereof. (Act 81-553, p. 921, §6.)
AL Code § 45-41-244.56 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.56 - Enforcement.

Section 45-41-244.56Enforcement. The taxes authorized to be imposed by this subpart 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 subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein authorized to be levied, and the State Department of Revenue, for the use and benefit of the county, shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that the State Department of Revenue has for collection of the state sales tax and the state use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the taxes authorized to be levied by this subpart and otherwise to enforce this subpart, including the institution, prosecution, and defense of any litigation involving this subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder. (Act 81-553, p. 921, §7.)
AL Code § 45-41-244.57 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.57 - Applicability of State Provisions.

Section 45-41-244.57Applicability of state provisions. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart, when applied to the sales taxes authorized to be levied in Section 45-41-244.51, shall apply to the sales taxes authorized to be levied in Section 45-41-244.51; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after the due date of the state use tax, penalties for failure to pay the tax, make reports or otherwise to comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart, when applied to the use taxes authorized to be levied in Section 45-41-244.52, shall apply to the use taxes authorized to be levied in Section 45-41-244.52. The Commissioner and the State Department of Revenue shall have and exercise the same powers, duties, and obligations, with respect to the taxes herein authorized to be levied, that are imposed on the Commissioner and the department by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the taxes herein authorized to be levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 81-553, p. 921, §8.)
AL Code § 45-41-244.58 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.58 - Cost of Collection.

Section 45-41-244.58Cost of collection. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder. Such charge for collecting the taxes for the county may be deducted each month from the tax proceeds collected before the amount of the proceeds due the county for that month is certified as provided in this section. The commissioner shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State Department of Revenue; and on or before the first day of each successive month (commencing with the month next succeeding the month in which the department makes the first collection of any of the taxes authorized to be levied hereunder) the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of the county during the month immediately preceding the making of such certificate; provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the taxes collected hereunder in the month the charges due the department for collection of the taxes. It shall be the duty of the Comptroller to issue his or her warrant each month, payable to the county, in an amount equal to the amount so certified by the commissioner as having been collected for the use of the county.  (Act 81-553, p. 921, §9; Act 82-473, p. 786, §2.)
AL Code § 45-41-244.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.60 - Effective Date; Duration of Levy.

Section 45-41-244.60Effective date; duration of levy. (a) If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of such levy, the first day of any calendar month following such levy; provided that such governing body may not levy or impose any such taxes unless the effective date of such levy is at least 15 calendar days after the date of such levy, and is not less than 45 days nor more than 90 days after May 19, 1981. The maximum duration of the levy of any of the taxes herein authorized to be levied and imposed shall be a period of six years from the effective date of such levy, subject to earlier termination as follows: (1) If any public building securities are hereafter issued, none of such taxes may be levied after the expiration of the sixth calendar month next following the month during which the last of such securities are paid and retired; or (2) If no public building securities are hereafter issued and the governing body of the county instead elects to pay all the costs of the courthouse improvements and the justice center by accumulating moneys therefor, none of such taxes may be levied after (i) the last day of the calendar month during which moneys sufficient therefor have been accumulated, or (ii) the whichever of the foregoing (i) or (ii) occurs first. (b) Any proceeds from the taxes herein authorized that are on hand at the time of the termination of the levy (or that are thereafter received) and that are not needed for payment of debt service on any public building securities shall be used to pay the costs of operating and maintaining the justice center. (c) Nothing herein contained shall prohibit the governing body of the county, subject to constitutional limitations on the impairment of contracts, from reducing, at any time after the levy of any of the taxes herein authorized, the rate at which any of such taxes is levied or from ceasing to levy or impose any such taxes. (Act 81-553, p. 921, §11.)
AL Code § 45-41-244.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.61 - Amendment of Resolution.

Section 45-41-244.61Amendment of resolution. If the governing body of Lee County, Alabama (which is hereinafter referred to as the county), has heretofore levied the privilege, license, and excise taxes authorized to be levied in Sections 45-41-244.50 to 45-41-244.60, inclusive, it shall, not later than 30 days after May 4, 1982, amend its then effective resolution levying such taxes so as to reflect and incorporate the changes, both substantive and procedural, in such taxes effected by Act 82-473; provided however, that the effective date of such amendment shall be the first day of the second calendar month next following that during which such amendatory resolution is adopted; and provided further, that until such amendatory resolution is adopted; and provided further, that until such effective date, the county may continue to levy such taxes as provided by Sections 45-41-244.50 to 45-41-244.60, inclusive, without regard to the amendments thereof effected by Act 82-473, anything in Act 82-473 to the contrary notwithstanding.  (Act 82-473, p. 786, §4.)
AL Code § 45-41-244.62 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.62 - Sales Tax on Certain Automotive Vehicles, Truck Trailers, Etc.

Section 45-41-244.62Sales tax on certain automotive vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, a sales tax on the sale of any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the judge of probate of the county and purchased other than at wholesale in the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers, as follows: Upon every person, firm, or corporation purchasing other than at wholesale within the county any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the judge of probate of the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount not exceeding three-eighths of one percent of the purchase price; provided, however, that where any used automotive vehicle, truck trailer, semitrailer, or house trailer is taken in trade or in a series of trades as a credit or part payment on the sale of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer, the tax authorized to be levied in this section shall be paid on the net difference, that is, the price of the new or used vehicle or trailer sold less the credit for the used vehicle or trailer taken in trade.  (Act 82-473, p. 786, §5.)
AL Code § 45-41-244.63 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.63 - Excise Tax on Storage, Use, or Other Consumption of Certain Automotive Vehicles, Truck Trailers, Etc.

Section 45-41-244.63Excise tax on storage, use, or other consumption of certain automotive vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy and impose, in lieu of the excise tax authorized to be levied in subdivision (3) of subsection (a) of Section 45-41-244.52, an excise tax on the storage, use, or other consumption in the county of any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the judge of probate of the county and purchased other than at wholesale outside the county for storage, use, or other consumption in the county as follows: Upon every person, firm, or corporation purchasing other than at wholesale outside the county any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed with the judge of probate of the county for use, storage, or other consumption within the county, there is hereby authorized to be levied, in lieu of the excise tax authorized to be levied in subdivision (3) of subsection (a) of Section 45-41-244.52, a tax in an amount not exceeding three-eighths of one percent of the purchase price; provided, however, that where any used automotive vehicle, truck trailer, semitrailer, or house trailer is taken in trade or in a series of trades as a credit or part payment on the sale of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer, the tax authorized to be levied in this section shall be paid on the net difference, that is, the price of the new or used vehicle or trailer sold less the credit for the used vehicle or trailer taken in trade.  (Act 82-473, p. 786, §6.)
AL Code § 45-41-244.64 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.64 - Collection of Taxes; Proof of Payment.

Section 45-41-244.64Collection of taxes; proof of payment. (a) The taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be collected by the tax collector of the county before the registration of or licensing of any such automotive vehicle, truck trailer, semitrailer, or house trailer by the aforesaid judge of probate. The tax collector shall require, as proof of the purchase price of the vehicle or trailer, the presentment of a sworn report by the purchaser reflecting such purchase price on a form to be provided by the State Department of Revenue accompanied by a properly executed bill of sale or other satisfactory evidence prescribed by the State Department of Revenue. (b) In lieu of the requirements contained in subsection (a), the purchaser may stipulate to the tax collector that the purchase price of the automotive vehicle, truck trailer, semitrailer, or house trailer to be taxed is equivalent to a standard value for the year, make, and model established by the State Department of Revenue for the taxable item. The purchase price so stipulated shall be conclusively presumed to be the purchase price of such item for all purposes under Act 82-473. (c) Before the registration or licensing of any such automotive vehicle, truck trailer, semitrailer, or house trailer, the judge of probate shall require proof of payment of the taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 as he or she deems to be necessary and proper.  (Act 82-473, p. 786, §7.)
AL Code § 45-41-244.65 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.65 - Relation to State Statutes.

Section 45-41-244.65Relation to state statutes. Except as herein otherwise provided, the taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts in accordance with Division 1, commencing with Section 40-23-1, of Article 1, and Article 2, commencing with Section 40-23-60, of Chapter 23 of Title 40 as amended.  (Act 82-473, p. 786, §8.)
AL Code § 45-41-244.66 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 41 - Lee County.|Article 24 - Taxation.|Part 5 - Tax, Sale and Use.|Division 3 - 1981 Tax.|Section 45-41-244.66 - Fee for Collection.

Section 45-41-244.66Fee for collection. For making the collection of taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63, the aforesaid tax collector of the county shall be entitled to a fee in an amount equal to five percent of the first one hundred dollars ($100) of revenue collected and two percent of all revenue collected over one hundred dollars ($100) from such taxes each calendar month; such fee shall be for the use of the tax collector. The fee allowed herein shall be deducted from the tax collections each calendar month and the remainder of such collections shall be remitted to the county; provided, however, such fee shall be disallowed unless such collections are remitted to the county within the time allowed by law. If the tax collector is paid on a salary instead of a fee basis, all fees allowed under the terms of this section to be paid to the tax collector shall be paid, by the tax collector, into the county treasury, or to the official performing the duties of county treasurer.  (Act 82-473, p. 786, §9.)