reglab/housing_qa huggingface dataset:
AL Code § 45-49-240.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 1 - Board of Equalization and Tax Officials.|Division 1 - Board of Equalization.|Section 45-49-240.01 - Automobile Expense Allowances.

Section 45-49-240.01Automobile expense allowances. (a) Effective retroactively to August 28, 1981, the chair and each member of the Mobile County Board of Equalization shall be officially authorized to receive an automobile expense allowance of nine hundred dollars ($900) per annum, payable in monthly installments out of the county general fund, the sums having been previously authorized by the county commission and paid to the members. (b) Effective retroactively to December 15, 1983, the Chair of the Mobile County Board of Equalization shall be officially authorized to receive an additional automobile expense allowance of two thousand four hundred dollars ($2,400) per annum, payable in monthly installments out of the county general fund, and each member shall receive an additional automobile expense allowance of two thousand one hundred dollars ($2,100) per annum, payable in monthly installments out of the county general fund, the sums having been previously authorized by the county commission and paid to the chair and the members. (c) All actions taken and payments made by the county commission pertaining to automobile expense allowances on and after August 28, 1981, and December 15, 1983, are validated, ratified, and confirmed. (Act 2000-770, p. 1766, §§2-4.)
AL Code § 45-49-240.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 1 - Board of Equalization and Tax Officials.|Division 2 - Tax Assessor.|Section 45-49-240.20 - Salary.

Section 45-49-240.20Salary. The Tax Assessor of Mobile County shall receive a salary to be set at forty- two thousand five hundred dollars ($42,500) per year payable in installments in accordance with the existing policy of the Treasurer of Mobile County. The tax assessor’s salary as adjusted under this section shall be separate and apart from any allowance or emoluments of office other than present salary now being received. The Tax Assessor of Mobile County shall receive no other salary increases during the six year term of office beginning October 1, 1985. (Act 85-619, p. 945, §1.)
AL Code § 45-49-240.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 1 - Board of Equalization and Tax Officials.|Division 2 - Tax Assessor.|Section 45-49-240.21 - Expense Allowance.

Section 45-49-240.21Expense allowance. The Tax Assessor of Mobile County shall receive an additional expense allowance of two hundred fifty dollars ($250) per month, payable from the county general fund in monthly installments. (Act 80-107, p. 160, §1.)
AL Code § 45-49-240.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 1 - Board of Equalization and Tax Officials.|Division 3 - Tax Collector.|Section 45-49-240.40 - Salary.

Section 45-49-240.40Salary. The Tax Collector of Mobile County shall be compensated on a salary basis. The tax collector shall be paid a salary of forty two thousand five hundred dollars ($42,500) per annum. Such salary shall be paid in 12 equal monthly installments in the manner and at the same time as salaries are paid to employees of that office. (Acts 1955, No. 111, p. 356, §1; Acts 1961, No. 702, p. 995, §1; Acts 1967, No. 440, p. 1113, §1; Acts 1973, No. 764, p. 1146, § ; Act 79-360, p. 579, § 1; Act 85-635, p. 968, §1.)
AL Code § 45-49-240.41 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 1 - Board of Equalization and Tax Officials.|Division 3 - Tax Collector.|Section 45-49-240.41 - Expense Allowance.

Section 45-49-240.41Expense allowance. The Tax Collector of Mobile County shall receive an additional expense allowance of two hundred fifty dollars ($250) per month, payable from the county general fund in monthly installments. (Act 80-328, p. 449, §1.)
AL Code § 45-49-240.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 1 - Board of Equalization and Tax Officials.|Division 3 - Tax Collector.|Section 45-49-240.42 - Supernumerary Tax Collectors.

Section 45-49-240.42Supernumerary tax collectors. In Mobile County, all persons serving as supernumerary tax collectors as of April 30, 1986, shall receive a minimum annual salary payable in equal monthly installments from the county in the amount of seventeen thousand five hundred dollars ($17,500). Any supernumerary official who is paid less than the minimum annual salary shall hereby be paid in monthly installments such additional amounts from the county as will provide a minimum annual salary of seventeen thousand five hundred dollars ($17,500). The additional sum shall be deducted on a pro rata millage basis from the county and all subdivisions and agencies thereto with the exception of municipalities to which the person collecting ad valorem taxes is charged with the distribution of ad valorem taxes collected as provided by law. (Act 86-548, p. 1122, §1.)
AL Code § 45-49-240.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 1 - Board of Equalization and Tax Officials.|Division 4 - Revenue Commissioner.|Section 45-49-240.61 - Compensation - Revenue Commissioner.

Section 45-49-240.61Compensation - Revenue commissioner. (a) Effective October 1, 1997, the Revenue Commissioner of Mobile County shall be paid an annual supplemental salary in the amount of ten thousand five hundred dollars ($10,500). (b)(1) The supplemental salary, as above determined, is in addition to the salaries or compensation payable under Section 40-6A-2, and shall be paid on a pro rata basis out of the first monies collected each tax year by the revenue commissioner and paid into the general fund of the county. The pro rata share of the supplemental salary to be paid by each fund or agency receiving ad valorem taxes shall be determined by computing the percentage that the total collections for each agency bears to the total collection of ad valorem taxes by the revenue commissioner. The supplemental salary shall then be paid from the county general fund in 12 equal monthly installments. (2) The supplemental salary herein provided shall be the total compensation payable to the revenue commissioner in addition to that provided by Section 40-6A-2, and shall be in lieu of any salary, expense allowance, per diem or other compensation previously provided by local act to such official. (Act 91-368, p. 701, §§1, 2; Act 97-606, p. 1070, §1.)
AL Code § 45-49-240.62 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 1 - Board of Equalization and Tax Officials.|Division 4 - Revenue Commissioner.|Section 45-49-240.62 - Compensation - Executive Secretary to Revenue Commissioner; Chief Clerk.

Section 45-49-240.62Compensation - Executive secretary to revenue commissioner; chief clerk. (a) Commencing on June 1, 2016, the salary of the executive secretary to the Mobile County Revenue Commissioner shall be the same as the salary of the secretaries to the Mobile County Commissioners, payable in equal monthly installments upon warrants drawn from the county treasury in the same manner as county employees. (b) Commencing on June 1, 2016, the salary of the chief clerk of the Mobile County Revenue Commissioner shall be sixty-five thousand dollars ($65,000) per year payable in equal monthly installments upon warrants paid, one-half from the county treasury and one-half from the state reappraisal budget. Thereafter, the chief clerk shall receive the same cost-of-living increases granted to merit system employees of Mobile County. (Act 2016-365, p. 911, §§1, 2.)
AL Code § 45-49-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Division 1 - Exemptions.|Section 45-49-242 - Mobile Area Chamber of Commerce Foundation, Inc.

Section 45-49-242Mobile Area Chamber of Commerce Foundation, Inc. All property owned by the Mobile Area Chamber of Commerce Foundation, Inc., and used by the organization is hereby exempted from ad valorem taxation.  (Act 82-865, 3rd Sp. Sess., p. 419, §1.)
AL Code § 45-49-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Division 1 - Exemptions.|Section 45-49-242.01 - Real and Personal Property Owned and Used as Community Centers, Recreational Facilities, Etc.

Section 45-49-242.01Real and personal property owned and used as community centers, recreational facilities, etc. In Mobile County, all real and personal property owned and used as community centers, ball parks, the Mobile Exploreum, and recreational facilities by nonprofit businesses and corporations is hereby exempted from county ad valorem taxation. (Act 84-832, 1st Sp. Sess., p. 266, §1.)
AL Code § 45-49-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Division 1 - Exemptions.|Section 45-49-242.02 - Real and Personal Property Owned and Used by Nonprofit Businesses and Corporations as Community Centers, Recreational Facilities, Etc.

Section 45-49-242.02Real and personal property owned and used by nonprofit businesses and corporations as community centers, recreational facilities, etc. In Mobile County, all real and personal property owned and used as incorporated and nonprofit community centers, incorporated and nonprofit ball parks, and incorporated and nonprofit recreational facilities by nonprofit businesses and corporations is hereby exempted from county ad valorem taxation. (Act 85-362, p. 306, §1.)
AL Code § 45-49-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Division 1 - Exemptions.|Section 45-49-242.03 - Woman's Club of Saraland, Inc.

Section 45-49-242.03Woman's Club of Saraland, Inc. All property owned by the Woman's Club of Saraland, Inc., a nonprofit corporation, and used by the organization is hereby exempted from all county, local, or municipal ad valorem taxation, retroactive to October 1, 1983. (Act 85-589, p. 917, §1.)
AL Code § 45-49-242.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Division 1 - Exemptions.|Section 45-49-242.04 - Qualified Parading Mardi Gras Societies.

Section 45-49-242.04Qualified parading Mardi Gras societies. (a) All property owned by qualified parading Mardi Gras societies and used exclusively for the purpose of storing Mardi Gras parade floats, equipment, related accessories, and records, or used exclusively for other Mardi Gras related purposes, is hereby exempted from all county, local, and municipal ad valorem taxation. This exemption shall apply to all taxes due and payable for the tax year beginning October 1, 1985, and each tax year subsequent thereto (b) For the purposes of this section the following definitions shall apply: (1) MARDI GRAS PARADE. Any parade conducted by a member of Mobile Mardi Gras parading organizations during the period beginning on the thirtieth day before Mardi Gras Day and ending on Mardi Gras Day. (2) QUALIFIED PARADING MARDI GRAS SOCIETY. Any organization which is a member of Mobile Mardi Gras parading organizations and which has conducted a Mardi Gras parade during the year for which an exemption is claimed. (Act 86-389, p. 574, §§1, 2.)
AL Code § 45-49-242.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 3 - Tax, Ad Valorem.|Division 1 - Exemptions.|Section 45-49-242.05 - Federation of Women's Clubs, Inc.

Section 45-49-242.05Federation of Women's Clubs, Inc. All property owned by the Federation of Women's Clubs, Inc., of Mobile, Alabama, a nonprofit corporation, and used by the organization is exempted from all county, local, and municipal ad valorem taxes retroactively to October 1, 1987. This section shall not affect ad valorem taxes presently being levied by the State of Alabama. (Act 88-275, p. 431, §1.)
AL Code § 45-49-249.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 1 - 1987 Tax.|Section 45-49-249.01

Section 45-49-249.01Definitions; construction and interpretation. (a)As used in this subpart, unless the context requires a different meaning, person includes a firm, corporation, club, partnership, company, trustee, agency, or association, or any agent, servant, employee, or officer thereof; seller means a person who is engaged in the business of selling, storing, or delivering cigarettes within the county  (b) The rules of construction and interpretation of statutes contained in Title 1 shall apply in the construction and interpretation of this subpart. (Act 87-558, p. 868, §2.)
AL Code § 45-49-249.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 1 - 1987 Tax.|Section 45-49-249.02

Section 45-49-249.02Levy of tax. In addition to all other taxes now imposed by law, every person who sells, stores, or delivers any cigarettes within the county shall pay a license tax to the county, and a license tax is hereby fixed and levied, which license tax shall be two cents ($0.02) for each package of cigarettes made of tobacco or any substitute therefor. (Act 87-558, p. 868, §3.)
AL Code § 45-49-249.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 1 - 1987 Tax.|Section 45-49-249.03

Section 45-49-249.03Use of stamps for payment. The tax herein levied shall be paid through the use of one stamp as herein provided for. The one stamp shall be used to designate or represent the county license tax, and municipal license or privilege tax, if any is levied by a municipality within the county, collected on the sale of each package of cigarettes. It is intended that this one stamp be used in place of separate stamps for county license taxes and city or town license or privilege taxes. It is further intended that no city may impose or affix an additional stamp or stamps. It being the purpose and intent of this subpart that the tax hereby levied is in fact a levy on the ultimate consumer or user with the wholesaler, distributor, jobber, or retail dealer acting merely as an agent for the county, and, if appropriate, the city or town, for the collection and payment of the tax levied by this subpart and any existing city license or privilege taxes, and the intent being that such license tax hereby required shall be paid but once on each package of cigarettes. (Act 87-558, p. 868, §4.)
AL Code § 45-49-249.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 1 - 1987 Tax.|Section 45-49-249.05

Section 45-49-249.05Supply of stamps; forms and supplies. The county commission shall keep on hand for sale an adequate quantity of stamps to be affixed to each package of cigarettes as required under this subpart. Each such stamp shall have inscribed thereon the words County of Mobile Cigarette Tax, but the words need not be arranged in the foregoing order and may be abbreviated. Likewise the county commission, shall keep on hand an adequate supply of forms and other necessary supplies as may be required for the proper enforcement of this subpart, and all necessary forms and supplies other than the stamps herein mentioned shall be furnished free of charge to each wholesaler and jobber as needed. (Act 87-558, p. 868, §6.)
AL Code § 45-49-249.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 1 - 1987 Tax.|Section 45-49-249.06

Section 45-49-249.06Payment to license tax. (a) The county license tax imposed by this subpart and collected by the seller, wholesaler or retailer, shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, shall, between the 11th and 20th day of each month deposit the remainder of the proceeds of the tax in the county General Fund of Mobile County to be paid out to the Greater Mobile-Washington County Mental Health-Mental Retardation Board, Inc. The fund shall be expended by the board in Mobile County only for mental health purposes and all other purposes specified and allowed in Acts 1967, No. 310 (Acts 1967, p. 853). (b) The city or municipal license tax, if any, collected by the seller, wholesaler or retailer, shall be payable by the seller directly to the city, municipality, or town entitled to the city license tax. (Act 87-558, p. 868, §7.)
AL Code § 45-49-249.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 1 - 1987 Tax.|Section 45-49-249.07

Section 45-49-249.07Rulemaking authority; funding. The county commission is hereby given the right, power, and authority to promulgate and adopt rules and regulations governing the collection of the county tax hereby imposed, if it is necessary to do so in order to more effectually carry out the terms and provisions of this subpart, but it shall not have the right to alter or change the distribution of the taxes herein provided for. The county governing body shall make available ample funds from the county general fund for the purchase of stamps and other materials and supplies needed for carrying out this subpart. However, the county general fund shall be reimbursed for all monies expended in connection with the administration and enforcement of this subpart as provided under Section 45-49-249.06. (Act 87-558, p. 868, §8.)
AL Code § 45-49-249.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 1 - 1987 Tax.|Section 45-49-249.08

Section 45-49-249.08Stamps required for sale of cigarettes. (a) It shall be unlawful for any person to offer for sale, either at wholesale or retail, in Mobile County, any cigarettes on which the stamp as herein provided does not appear and the possession of cigarettes in Mobile County by a seller in any retail establishment without the proper stamp thereon, shall be prima facie evidence of violation of this subpart by the retail seller. (b) It shall be the duty and responsibility of all wholesalers and jobbers selling or distributing cigarettes in Mobile County to see that the proper stamp is placed on the cigarette packages before leaving them in a retail establishment, and it shall be the responsibility of all retail sellers of cigarettes in Mobile County to have the proper stamp on all cigarette packages in their place of business which are offered for sale to the general public, and failure to comply with this provision by wholesalers, jobbers, or retail sellers shall be a violation of this subpart. (Act 87-558, p. 868, §9.)
AL Code § 45-49-249.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 1 - 1987 Tax.|Section 45-49-249.09

Section 45-49-249.09Violations. A person who violates this subpart or any rule or regulation promulgated and adopted by the county commission, shall be guilty of a Class C misdemeanor, and each day his or her violation continues shall constitute a separate offense. (Act 87-558, p. 868, §10.)
AL Code § 45-49-249.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 1 - 1987 Tax.|Section 45-49-249.10

Section 45-49-249.10Penalties. No seller shall continue in business when he or she is in default in payment of the tax imposed by this subpart. In addition to other penalties, a delinquent taxpayer shall be liable for a penalty of 20 percent of the amount found to be due by him or her. Penalties shall be paid into the general fund of the county. (Act 87-558, p. 868, §11.)
AL Code § 45-49-249.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 2 - 1992 Tax.|Section 45-49-249.30

Section 45-49-249.30Levy of tax. (a) There is hereby imposed upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Mobile County a county privilege, license, or excise tax in the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor.  (2) Ten cents ($0.10) for each cigar of any description made of tobacco or any substitute therefor, with the exception of the cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes under subdivision (1). (3) Twelve cents ($0.12) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Twelve cents ($0.12) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3). (5) Twelve cents ($0.12) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. The privilege, license or excise tax shall be in addition to all other federal, state, or local taxes heretofore imposed by law. (6) Twenty-three cents ($0.23) for each package of tobacco paper, both gummed and ungummed. (b) Provided, however, when the license tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, such payment shall be sufficient, the intent being that such license tax hereby required to be paid shall be paid but once on each package of cigarettes and on each cigar. (Act 92-262, p. 618, §1.)
AL Code § 45-49-249.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 2 - 1992 Tax.|Section 45-49-249.31

Section 45-49-249.31Tax to be added to sales price of tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose in Mobile County, any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, and smoking tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as 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 cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products. (Act 92-262, p. 618, §2.)