reglab/housing_qa huggingface dataset:
AL Code § 45-49-243.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 4 - Tax, Alcohol.|Section 45-49-243.01

Section 45-49-243.01Disposition of funds - Mobile United, Inc. The amount of ten thousand dollars ($10,000) shall be distributed annually to Mobile United, Inc., from the funds received by the county for the City of Mobile from the additional state sales tax levied on alcoholic beverages by Sections 28-3-280 and 28-3-281. (Act 83-536, p. 837, §1.)
AL Code § 45-49-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 5 - Tax, Business.|Section 45-49-244

Section 45-49-244License or privilege fee. (a)(1) In Mobile County, the county commission is hereby authorized to levy a license or privilege fee upon any person for engaging in any business for which he or she is not required by law to pay any license or privilege fee or tax to either the State of Alabama or the county. (2) When a person is engaged in more than one business for one or more of which a license or privilege fee or tax is required to be paid to the state or the county but for one or more of which no license or privilege tax is required to be paid to the state or county, the county commission shall have the authority to levy a license or privilege fee upon that business, or those businesses, for engaging in which such person is not required to pay any license or privilege tax to the state or county. Nothing herein shall be construed to cause a person engaged in the operation of farming of any type to have to pay additional business or privilege fees. (b) The fees hereby levied shall be paid to that officer or employee of the county chargeable with the duty of collecting license or privilege taxes payable to the county and shall be deposited into the Mobile County General Fund to be used for general county purposes. (c) The amount of the fees imposed by this section shall be set by the county commission. (Act 87-487, p. 741, §§1-3.)
AL Code § 45-49-245 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 6 - Tax, Excise.|Section 45-49-245

Section 45-49-245Stamp to be affixed to cover of each magazine containing photographs, etc., of uncovered genital organs or female breasts. Each magazine sold at retail in Mobile County which contains pictures, photographs, or drawings of uncovered female breasts or the uncovered genital organs of any man or woman shall have a stamp affixed to its cover. The Tax Collector of Mobile County shall provide each wholesaler of such magazines with a stamp to be affixed to the magazines, and the wholesaler shall be responsible for affixing the stamp to each magazine that comes within the meaning of this part. If a magazine that comes within the meaning of this part is purchased directly from the publisher, then the retailer shall be responsible for affixing the stamp to each magazine. Magazines purchased directly from the publisher by a customer through a subscription that is delivered by mail are expressly excluded from this part. (Act 79-657, p. 1137, §1.)
AL Code § 45-49-245.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 6 - Tax, Excise.|Section 45-49-245.01

Section 45-49-245.01Monthly payment for stamps; return of unsold magazines; invoices. (a) Each wholesaler that sells magazines that come within the meaning of this section shall pay to the Tax Collector of Mobile County on a monthly basis fifty cents ($0.50) for each stamp affixed to a magazine. A wholesaler shall verify their monthly sales by providing the Tax Collector of Mobile County with a copy of their invoice for each magazine that comes within the meaning of this section. Each wholesaler shall pay the required fee to the Tax Collector of Mobile County within 21 days of the receipt of the invoice. Where a publisher reimburses a wholesaler for unsold copies of magazines that come within the meaning of this section, the wholesaler shall be allowed credit towards their required payment of fee by providing the Tax Collector of Mobile County with an invoice or other appropriate proof of reimbursement by the publisher. Provided, however, that each wholesaler prior to returning any unsold copies to the publisher shall take care that the stamp affixed to its cover has been destroyed or defaced so that the stamp is no longer useable or valid. (b) Where retailers purchase magazines directly from the publisher, they shall also pay to the Tax Collector of Mobile County fifty cents ($0.50) for each magazine that comes within the meaning of this section, shall also provide copies of invoices, and shall pay the fee within 21 days of the receipt of the invoice. (Act 79-657, p. 1137, §2.)
AL Code § 45-49-245.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 6 - Tax, Excise.|Section 45-49-245.02 - Disposition of Funds.

Section 45-49-245.02Disposition of funds. Within 21 days of the receipt of the fees required by this section, the Tax Collector of Mobile County shall pay the following amounts as designated for each stamp fee received: (1) Thirty cents ($0.30) to the University of South Alabama Medical Center to help provide for the costs of medical care. (2) Three cents ($0.03) to Mobile County to be used for providing emergency ambulance service in the underserved areas of Mobile County. (3) Three cents ($0.03) to the City of Mobile Paramedic Rescue Squads to be used for providing emergency service in the City of Mobile. (4) Three cents ($0.03) to Mobile County to be used to provide parks and other recreational facilities in the unincorporated areas of Mobile County and in any municipality, exclusive of the City of Mobile. (5) Three cents ($0.03) to the City of Mobile to be used to provide parks and other recreational facilities in the City of Mobile. (6)a. Six cents ($0.06) to be provided jointly to the Sheriff of Mobile County and the Police Commissioner of the City of Mobile to be used to support and encourage community watch patrols in the City of Mobile and Mobile County. The funds shall be used to provide equipment for community watch patrols, including CB mobile and base units, and identification signs, and to provide for equipment, materials, and personnel to support and increase local community watch patrols by establishing liaison personnel within the Mobile Police Department and the Sheriff’s Department of Mobile County. If a need for equipment as designated in this section exists among any organized community watch patrol, up to one half of the funds provided by this section during any given month shall be spent meeting those equipment needs. Provided, however, that the community watch patrol must provide no less than 20 percent of the costs of any equipment purchase. No community watch patrol shall receive more than one thousand dollars ($1,000) of equipment under this part until all community watch patrols have received similar amounts or have indicated in writing their willingness to forgo such financial assistance. b. For the purpose of encouraging the orderly development of active community watch patrol organizations throughout Mobile County and for encouraging the continued development of existing community watch patrols, the Mobile Police Commissioner and the Sheriff of Mobile County shall receive the recommendations of the crime-in-eyes advisory council for the Mobile County community watch patrol as the recommendations shall pertain to providing equipment to community watch patrols. If any disagreements over expenditure of funds shall develop, the sheriff and the police commissioner, acting jointly, shall have final authority over the allocation of funds. (7) Two cents ($0.02) shall be paid to the Tax Collector of Mobile County to cover the expenses incident to the implementation of this part.  (Act 79-657, p. 1137, §3.)
AL Code § 45-49-245.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 6 - Tax, Excise.|Section 45-49-245.03

Section 45-49-245.03Enforcement. The County of Mobile and the City of Mobile are hereby authorized to pass ordinances providing for the enforcement of this part. (Act 79-657, p. 1137, §4.)
AL Code § 45-49-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 7 - Tax, Gross Receipts.|Section 45-49-246

Section 45-49-246Exemption of religious organizations conducting fund raising activities. (a) For purpose of this section, the term "religious organization" shall mean any society, sect, persuasion, mission, church, parish, congregation, temple, convention, or association of any of the foregoing, diocese or presbytery, or other organization, whether or not incorporated, or any employee thereof, no part of the net earnings of which inures to the benefit of any private party or individual associated with such an organization and that qualifies as an exempt organization under Section 501(c)(3) of Title 26, United States Code, as amended. (b) All religious organizations conducting any fund raising activities in Mobile County are exempt from the payment of all county and municipal gross receipts taxes imposed upon religious organizations on their gross receipts from fund raising activities. (Act 2000-576, p. 1064, §§2, 3.)
AL Code § 45-49-247 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 8 - Tax, Sales and Use.|Section 45-49-247 - Exemption - L'arche-Mobile, Inc.

Section 45-49-247Exemption - L'Arche-Mobile, Inc. The L'Arche-Mobile, Inc., a nonprofit corporation, located in Mobile, Alabama, is exempted from paying any county and municipal sales or use taxes. (Act 94-94, p. 100, §1.)
AL Code § 45-49-247.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 8 - Tax, Sales and Use.|Section 45-49-247.01

Section 45-49-247.01Exemption - Mobile Arts and Sport Association; Greater Gulf State Fair, Inc. (a) The Mobile Arts and Sport Association is exempted from paying any county and municipal sales or use taxes. (b) The Greater Gulf State Fair, Inc., and all persons, firms, or corporations that do business with the Greater Gulf State Fair, Inc., on its fairgrounds in Mobile County during its annual fair are exempted from paying any county and municipal sales or use taxes and licenses. (Act 94-119, p. 149, §§1, 2.)
AL Code § 45-49-247.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 8 - Tax, Sales and Use.|Section 45-49-247.02

Section 45-49-247.02Exemption - Mission of Hope, Inc. The Mission of Hope, Inc., a nonprofit corporation, located in Mobile, Alabama, is exempted from paying any county and municipal sales or use taxes. (Act 94-218, p. 305, §1.)
AL Code § 45-49-247.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 8 - Tax, Sales and Use.|Section 45-49-247.03

Section 45-49-247.03Exemption - Friends of Magnolia Cemetery, Inc. In Mobile County, the Friends of Magnolia Cemetery, Inc., is exempted from paying any county and municipal sales or use taxes. (Act 94-246, p. 460, §1.)
AL Code § 45-49-247.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 8 - Tax, Sales and Use.|Section 45-49-247.04

Section 45-49-247.04Exemption - Sale of certain Christmas trees by Mobile Optimist Club. Christmas trees sold from the tree lot of the Mobile Optimist Club are exempted from all county and municipal sales and use taxes and gross receipts taxes whose proceeds are annually donated from the sale of Christmas trees to the Boys and Girls Clubs of Greater Mobile, Inc., a nonprofit 501(c)(3) organization. (Act 98-126, p. 153, §2.)
AL Code § 45-49-247.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 8 - Tax, Sales and Use.|Section 45-49-247.05

Section 45-49-247.05Exemption - Society of St. Vincent DePaul. The Society of St. Vincent DePaul is exempted from paying or collecting any county and municipal sales and use taxes. (Act 2000-642, p. 1288, §1.)
AL Code § 45-49-247.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 8 - Tax, Sales and Use.|Section 45-49-247.06

Section 45-49-247.06Exemption - Mobile Regional Senior Community Center Foundation, Inc. In Mobile County, except for sales and use taxes, if any, owed and collected under the Education First Amendment, Amendment 706 to the Constitution of Alabama of 1901, now appearing as Section 34, Mobile County, Local Amendments, Official Recompilation of the Constitution of Alabama of 1901, as amended, the Mobile Regional Senior Community Center Foundation, Incorporated, is exempted, for the purchase of tangible goods donated to or used for the direct benefit of the Mobile Regional Senior Community Center or the City of Mobile, from paying or collecting any county or municipal sales and use taxes. (Act 2008-243, p. 366, §1.)
AL Code § 45-49-248 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 9 - Tax, Severance.|Section 45-49-248

Section 45-49-248Disposition of funds from oil and gas severance tax. (a) The County Commission of Mobile County shall distribute and pay all funds received by Mobile County under subsection (a) of Section 40-20-8, as amended, relating to the levy and distribution of a privilege tax on the production of oil and gas from offshore, as follows: (1) Thirty-five percent to the County Commission of Mobile County to be used for county purposes. (2) Thirty percent to the Mobile County Indigent Care Board which shall be used for the medical care and treatment of medically indigent citizens of the county and under Subpart 3, commencing with Section 45-49-171.40, Part 2, Article 17, of this chapter. (3) Thirty-five percent to the Mobile County Board of Education which shall be placed in a special account by the board for the purpose of capital outlay projects within the Mobile County School System. (b) The County Commission of Mobile County shall distribute and pay in 12 monthly installments all funds received by Mobile County under Section 40-20-8, and which are not otherwise provided for under subsection (a), as follows: (1) Forty-two percent to the County Commission of Mobile County to be used for county purposes. (2) Forty-two percent to the Mobile County Indigent Care Board which shall be used for the medical care and treatment of medically indigent citizens of the county and under Subpart 3, commencing with Section 45-49-171.40, Part 2, Article 17, of this chapter. (3) Eight percent to the Mobile County Board of Health to be used for public health purposes within Mobile County. (4) Eight percent to the Mobile County Board of Education to be used for public school purposes within Mobile County. (Act 85-686, p. 1100, §§1, 2.)
AL Code § 45-49-250 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 25 - Utilities.|Part 1 - General Provisions.|Section 45-49-250 - Notice of Rate Increase.

Section 45-49-250Notice of rate increase. A written notice of any rate increase must be given to each customer by the gas utility boards at least 30 days prior to the increase. (Act 80-357, p. 477, §1.)
AL Code § 45-49-251 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 25 - Utilities.|Part 2 - Compensation.|Section 45-49-251 - Additional Compensation of Board Members.

Section 45-49-251Additional compensation of board members. The members of the board of directors of any authority created or operated in Mobile County pursuant to Sections 11-88-1 to 11-88-21, inclusive, which operates a public water system, a public sewer system, or a fire protection facility that serves 6,500 or more customers, in addition to any other compensation and if authorized by resolution of the board of directors of the authority, shall be compensated for performance of their duties as follows: (1) The chair shall be compensated in an additional amount not to exceed six hundred dollars ($600) per month. (2) Each member shall be compensated in an additional amount not to exceed five hundred dollars ($500) per month. (Act 91-500, p. 890, §1; Act 94-306, p. 541, §1.)
AL Code § 45-49-251.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 25 - Utilities.|Part 2 - Compensation.|Section 45-49-251.01 - Expense Allowance for Board Members.

Section 45-49-251.01Expense allowance for board members. Each member of the board of directors of any authority which operates a public water system, a public sewer system, or a fire protection facility in Mobile County and which serves 6,500 or more customers, in addition to any other compensation, shall receive an expense allowance for performance of his or her duties in an amount of fifty dollars ($50) for each duly called and attended special meeting of the board of directors. Notwithstanding the foregoing, the expense allowance for special meetings attended shall not exceed one thousand eight hundred dollars ($1,800) per year per member. (Act 97-272, p. 490, §1.)
AL Code § 45-49-252.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 25 - Utilities.|Part 3 - Solid Waste Management.|Section 45-49-252.01 - Powers and Duties of Administrative Department.

Section 45-49-252.01Powers and duties of administrative department. (a) The director, or his or her duly appointed designee, shall be responsible for the administrative management of this part. (b) The director shall provide for a solid waste management system consistent with this part, consisting of storage, collection, transport, processing, separation, recovery, and disposal. (c) The solid waste management system must be submitted to the Mobile County Commission of Mobile County, Alabama, for review and approval or rejection.  (Act 81-450, p. 773, §2.)
AL Code § 45-49-255.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 25 - Utilities.|Part 3 - Solid Waste Management.|Section 45-49-255.02 - Solid Waste Management Advisory Board.

Section 45-49-255.02Solid waste management advisory board. (a) There is created a solid waste management advisory board consisting of 11 members: One shall be a member of the County Commission of Mobile County, Alabama, one shall be the solid waste coordinator, two shall be appointed by the senators of the Mobile County Legislative Delegation, two shall be appointed by the representatives of the Mobile County Legislative Delegation, one at large shall be appointed by all other appointees, one shall be appointed by the Sheriff of Mobile County, one shall be appointed by the County Commissioner of District 1, one shall be appointed by the County Commissioner of District 2, and one shall be appointed by the County Commissioner of District 3. All members shall reside in the unincorporated area of Mobile County. (b) The solid waste management advisory board members shall serve for a term of four years; provided, however, in the initial term the member from the county commission shall serve for four years; the director or his or her duly appointed designee shall be a permanent member of the advisory board, and the remaining members appointed shall serve for a period of two years. (c) Appointed members of the advisory board shall serve at the pleasure of the board and may be removed by a majority vote of the board. Any appointed member who fails to attend two or more consecutive meetings of the board shall automatically vacate his or her office, and the respective appointing authority shall fill the vacancy with a person who resides in the unincorporated area of Mobile County. (d) The advisory board, within 30 days after its full appointment, shall hold a meeting at which it shall elect its officers and adopt bylaws governing the conduct of its business. The board shall meet not less than one time in each quarter year. The chair, the Mobile County Commission, or a quorum of the advisory board may call an emergency meeting at any time. (e) The advisory board: (1) May review permit application forms and recommend revisions thereof, which shall be consistent with the terms of this part. (2) May make recommendations for the revision of this part. (3) Shall make recommendations to the Mobile County Commission for establishing or altering rates, charges, or fees required by this part. It may make such recommendations to the director as are authorized by its bylaws. (4) May attend any hearings held by the director regarding complaints arising from the administration of this part. The advisory board may make recommendations to the director which, in its opinion, would alleviate the cause of such complaints. In all such hearings, the advisory board shall participate through the director only and all recommendations shall be in writing. (Act 81-450, p. 773, §3; Act 84-819, 1st Sp. Sess., p. 251, §1; Act 88-421, p. 619, §1.)
AL Code § 45-49-252.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 25 - Utilities.|Part 3 - Solid Waste Management.|Section 45-49-252.03 - Solid Waste Management.

Section 45-49-252.03Solid waste management. All solid waste generated or otherwise found within the county shall be managed by persons holding valid permits for such activity, granted in accordance with this part, and no household business, industry, or any property owner may store, haul, and dispose of his or her own solid wastes on his or her own land or otherwise, without a solid waste management permit. (1) All producers of infectious or hazardous wastes shall obtain a permit in accordance with Section 45-49-252.05 specifying the exact means and methods of managing such solid wastes. (2) A person desiring to dispose of construction and demolition debris resulting from his or her regular business operation on property he or she has the right to use for the purpose of disposing of such debris is not required to obtain a certificate of need or regular permit in order to engage in such activity, but shall be required to obtain a special permit from the health officer for such purpose in the manner set forth in subdivision (12) of Section 45-49-252.05, if he or she does not desire to follow regular permitting procedures. (Act 81-450, p. 773, § 4.)