reglab/housing_qa huggingface dataset:
AL Code § 45-19-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-19-243.03 - Monthly Report.

Section 45-19-243.03Monthly report. The tax levied by this part shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied by this part may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the department under this section shall be available for inspection by the county commission, or its designee.  (Act 2000-462, p. 860, §4.)
AL Code § 45-19-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-19-243.04 - Addition of Tax to Sales Price or Admission Fee.

Section 45-19-243.04Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this part, 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 because of the sale or admission. It shall be unlawful for any person subject to the tax to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax levied by this part to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax.  (Act 2000-462, p. 860, §5.)
AL Code § 45-19-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-19-243.05 - Collection of Tax; Enforcement.

Section 45-19-243.05Collection of tax; enforcement. The tax levied by this part shall constitute a debt due Coosa County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department shall collect the tax, enforce this part, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce collection of the tax levied by this part and to enforce this part. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Coosa County. (Act 2000-462, p. 860, §6.)
AL Code § 45-19-243.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-19-243.06 - Applicability of Parallel State Provisions.

Section 45-19-243.06Applicability of parallel state provisions. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this part shall apply to the tax levied under this part. The State Commissioner of Revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part that are imposed on the commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this part to the tax levied under this part, and to the administration and enforcement of this part, are incorporated by reference and made a part of this part as if fully set forth herein.  (Act 2000-462, p. 860, §7.)
AL Code § 45-19-243.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-19-243.07 - Charge for Collection; Disposition of Funds.

Section 45-19-243.07Charge for collection; disposition of funds. The department shall charge Coosa County for collecting the tax levied under this part in an amount or percentage of total collections as may be agreed upon by the commissioner and the Coosa County Commission. The charge shall not exceed two percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Coosa County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this part, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Coosa County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the County Treasurer of Coosa County in an amount equal to the certified amount which shall be paid into the county general fund.  (Act 2000-462, p. 860, §8.)
AL Code § 45-19-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 5 - Tax, Severance.|Section 45-19-244 - Definitions.

Section 45-19-244Definitions. When used in this part, the following words and phrases shall have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) EARTHEN MATERIALS. Materials covered in this part which include sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, or any combination thereof, but does not include graphite. (3) PERSON. Any individual, firm, partnership, corporation, association, or any combination thereof. (4) PRODUCER. Any person engaging in the business of severing sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the soil within Coosa County. (5) PURCHASER. Any person acquiring title, outright or conditionally, to any interest in sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof.  (6) SEVERING. Mining, stripping, or otherwise taking or removing sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the soil within Coosa County. (7) TON. A short ton of 2,000 pounds. (8) TRANSPORTER. Any person transporting sand, clay, silt, loam, dirt, gravel, rock, sand-gravel, clay-gravel, sand-clay, graphite, or any combination thereof from the place where it is severed or from any other place to any other place, within or without Coosa County. (Act 99-544, p. 1177, §1; Act 2019-231, §1.)
AL Code § 45-19-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 5 - Tax, Severance.|Section 45-19-244.01 - Levy of Tax; Mining Fee.

Section 45-19-244.01Levy of tax; mining fee. (a)(1) There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing earthen materials except graphite within Coosa County. The tax shall be paid to the Department of Revenue at the rate of twenty-five cents ($.25) per ton by every producer who severs the product within Coosa County. (2) There is levied, in addition to all other taxes imposed by law, an excise and privilege tax on every person severing graphite within Coosa County. The graphite tax shall be paid to the department at the rate of five dollars ($5) per ton by every producer who severs graphite within Coosa County.  (b) In addition to the tax levied in subsection (a), the county commission may assess a mining fee as it deems necessary on producers who mine minerals other than earthen material from the soil in Coosa County. If the county commission does assess such a fee at a county commission meeting, it shall advertise the time, place, and purpose of such a commission meeting for four consecutive weeks in a newspaper of general circulation in the county prior to the meeting. The county commission may provide for collecting the fee. (Act 99-544, p. 1177, §2; Act 2019-231, §1.)
AL Code § 45-19-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 5 - Tax, Severance.|Section 45-19-244.02 - Monthly Report - Producers.

Section 45-19-244.02Monthly report - Producers. Every producer shall within 20 days after the end of each calendar month, whether or not the producer shall have severed or sold any earthen materials or graphite during that month, file with the Department of Revenue a report which shall set forth, in a form prescribed by the department, the amount of the products in tons, if any, severed or sold by the producer during the next preceding calendar month, the point of severance thereof, the amount of taxes due, and any other information as the department may reasonably require for the proper enforcement of this part. The producer shall accompany the report with payment of the full amount of the taxes shown to be due. The report shall be signed by the producer in the case of an individual producer or by a member, officer, or manager of the producer in other cases.  (Act 99-544, p. 1177, §3; Act 2019-231, §1.)
AL Code § 45-19-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 5 - Tax, Severance.|Section 45-19-244.03 - Monthly Report - Purchasers and Transporters.

Section 45-19-244.03Monthly report - Purchasers and transporters. Purchasers and transporters of a product severed in Coosa County shall file a report with the department on forms prescribed by the department within 20 days after the end of each calendar month in which the purchaser or transporter purchased or transported earthen material or graphite severed in Coosa County. The report shall state the names and addresses of all producers in Coosa County from whom the purchaser or transporter has received the earthen material during the calendar month, the total quantity of earthen material or graphite so acquired, and, in the case of a transporter, to whom and where each ton of earthen material or graphite was delivered, and any other information as the commissioner may reasonably require for the proper enforcement of this part, including the routes traveled in transporting the gravel and the amounts of any privilege tax on the transportation. The report shall be signed by the purchaser or transporter in the case of an individual purchaser or transporter, or by a member, officer, or manager of the purchaser or transporter in all other cases. (Act 99-544, p. 1177, §4; Act 2019-231, §1.)
AL Code § 45-19-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 5 - Tax, Severance.|Section 45-19-244.04 - Collection of Taxes; Enforcement.

Section 45-19-244.04Collection of taxes; enforcement. The taxes imposed by this part shall constitute a debt due Coosa County and may be collected by civil suit, in addition to all other methods provided by law. The taxes, together with interest thereon, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due. All provisions of the revenue law of this state which apply to the enforcement of liens for taxes due the state shall apply fully to the collection of the county taxes levied herein, and the State Department of Revenue for the use and benefit of Coosa County shall collect the taxes and enforce this part and shall have and exercise for the collection and enforcement all rights and remedies that this state or department has for collection of the state stone severance tax. The State Department of Revenue shall have full authority to employ special counsel as it deems necessary to enforce collection of the taxes levied by this part, and to otherwise enforce this part, including any litigation involving this part, and the Department of Revenue shall pay the special counsel's fee, as it deems necessary and proper, from the proceeds of the taxes collected by it for Coosa County.  (Act 99-544, p. 1177, §5.)
AL Code § 45-19-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 5 - Tax, Severance.|Section 45-19-244.05 - Charge for Collection.

Section 45-19-244.05Charge for collection. The department shall charge Coosa County for collecting the county taxes levied herein an amount or percentage of total collections not to exceed five percent of the total amount of taxes collected on earthen material and one percent of the total taxes collected on graphite. The charge for collecting the taxes for the county may be deducted each month from the proceeds of the taxes before certifying the amount thereof due Coosa County for that month. (Act 99-544, p. 1177, §6; Act 2019-231, §1.)
AL Code § 45-19-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 5 - Tax, Severance.|Section 45-19-244.06 - Disposition of Funds.

Section 45-19-244.06Disposition of funds. The proceeds from taxes levied by this part shall be deposited in a separate account to be used for the maintenance, restoration, and replacement of county bridges and roads and for other general county purposes. (Act 99-544, p. 1177, §7.)
AL Code § 45-19-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19 - Coosa County.|Article 24 - Taxation.|Part 5 - Tax, Severance.|Section 45-19-244.07 - Expiration Date.

Section 45-19-244.07Expiration date. Repealed by Act 2019-231, §2, effective May 23, 2019. (Act 99-544, p. 1177, §8.)
AL Code § 45-19A-30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 19A - Coosa County Municipalities.|Article 3 - Kellyton, Town Of|Part 1 - Alcoholic Beverages Regulation of Sale of Alcoholic Beverages on Sunday.|Section 45-19A-30 - Regulation of Sale of Alcoholic Beverages on Sunday.

Section 45-19A-30Regulation of sale of alcoholic beverages on Sunday. (a) The voters of the Town of Kellyton in Coosa County may authorize the sale of alcoholic beverages within the municipality on Sunday by an election pursuant to this section, in the following manner: The governing body of the Town of Kellyton, by resolution, may call an election for the municipality to determine the sentiment of the voters of the municipality residing within the corporate limits, as to whether or not alcoholic beverages can be legally sold or distributed on Sunday within the municipality. (b) On the ballot to be used for such election, the question shall be in the following form: "Do you favor the legal sale and distribution of alcoholic beverages within this municipality on Sunday after 1:00 P.M.? Yes ___ No ___." (c) The election shall be held and the officers appointed to hold the election in the manner provided by law for holding other municipal elections, and the returns thereof tabulated and results certified as provided by law for municipal elections. Any Sunday sales election shall be held as provided in this section as a special election or at any subsequent municipal election following the date of the resolution. (d) Notice of the election shall be given by the governing body of the municipality by publication or by posting the notice at the town hall apprising the voters of the municipality, at least three weeks before the date of the election, that an election shall be held to determine whether alcoholic beverages may be sold in the municipality on Sunday. The cost of the election shall be paid out of the general fund of the municipality. (e) Only qualified voters of the municipality may vote in the election. If a majority of the voters voting in the municipal election vote "Yes," alcoholic beverages can be legally sold or dispensed within the corporate limits of the municipality on Sunday by licensees of the Alcoholic Beverage Control Board and the Town of Kellyton serving the general public in accordance with applicable laws and regulations after 1:00 P.M. Except as authorized by law or during such hours, it shall be unlawful for any licensed vendor to sell, dispense, or permit the consumption of alcoholic beverages on Sunday. The municipality may enact, by ordinance, any policies it deems appropriate to regulate any aspect of Sunday alcoholic beverage sales. (f) The provisions of this section are cumulative and supplemental to the present power and authority of the Town of Kellyton and is not intended to, nor shall it be interpreted so as to, repeal any existing power or authority of the Town of Kellyton now permitted under the general laws of the state, or under any local or special act of the Legislature. (Act 2016-224, §2,3.)
AL Code § 45-20-70 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 7 - County Commission.|Part 1 - Compensation.|Section 45-20-70 - Equalization of Compensation; Additional Compensation.

Section 45-20-70Equalization of compensation; additional compensation. In Covington County, effective March 1, 2006, the compensation of each member of the county commission, excluding the chair, shall be equalized so that each member of the county commission receives the same compensation as the highest paid member of the county commission, excluding the chair, prior to February 22, 2006. In addition, on the last day of February 2006, each member of the county commission receiving an increase in compensation pursuant to the preceding sentence, shall receive additional compensation in the form of a lump sum payment based on the total amount of compensation the member would have received pursuant to the increase provided above from October 1, 2005, until the first day of the month following February 22, 2006. Thereafter, the compensation of the members of the county commission, including the chair, shall be increased pursuant to this section by the amount of any uniform increase granted to county employees by the county commission at the time of adoption of the county budget.  (Act 2006-90, p. 117, §1.)
AL Code § 45-20-71 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 7 - County Commission.|Part 2 - Membership and Meeting Days.|Section 45-20-71 - Court of County Commissioners Abolished.

Section 45-20-71Court of County Commissioners abolished. On June 1, 1945, the Court of County Commissioners in and for Covington County, as provided for in Act No. 20, Local Acts of 1919, Page 8, be and the same is abolished and thereupon shall cease to exist.  (Acts 1945, No. 22, §1.)
AL Code § 45-20-71.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 7 - County Commission.|Part 2 - Membership and Meeting Days.|Section 45-20-71.01 - Board of Revenue Established.

Section 45-20-71.01Board of Revenue established. There is established and created in and for Covington County, Alabama, a court of record to be known and called the Board of Revenue of Covington County, hereinafter to be cited and, referred to in this part as the board.  (Acts 1945, No. 22, §2.)
AL Code § 45-20-71.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 7 - County Commission.|Part 2 - Membership and Meeting Days.|Section 45-20-71.02 - County Divided Into Districts.

Section 45-20-71.02County divided into districts. For the purposes of this part the County of Covington is divided into four subdivisions, to be known as districts, and to be numbered from 1 to 4, inclusive. District 1 shall embrace and be composed of beats numbered 3, 14, 4, 17, 8, and 23. District 2 shall embrace and be composed of beats 1, 20, 16, 2, and 21. District 3 shall embrace and include beats 9, 22, 13, 7, 10, and 19. District 4 shall embrace and include beats 12, 11, 6, 18, 15, and 5. If any beat is altered or changed or the boundaries increased or decreased, the district shall not be affected thereby but shall embrace and include such beat as altered, changed, increased, or decreased.  (Acts 1945, No. 22, §3.)
AL Code § 45-20-71.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 7 - County Commission.|Part 2 - Membership and Meeting Days.|Section 45-20-71.03 - Membership of Board.

Section 45-20-71.03Membership of board. The board shall consist of a president and four associate members who shall be appointed or elected and shall have such authority as hereinafter provided.  (Acts 1945, No. 22, §4.)
AL Code § 45-20-71.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 7 - County Commission.|Part 2 - Membership and Meeting Days.|Section 45-20-71.04 - Qualifications by Area.

Section 45-20-71.04Qualifications by area. The president of the board and each associate member thereof shall be qualified electors of Covington County and shall be elected from the county at large. Each district as established in Section 45-20-71.02 shall be entitled to a member on the board and each candidate for election as an associate member of the board upon qualification for election as such associate member of such board shall specify at the time of his or her qualification the designated district for which he or she seeks election.  (Acts 1945, No. 22, §5; Acts 1971, No. 2219, p. 3564, §1.)
AL Code § 45-20-71.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 7 - County Commission.|Part 2 - Membership and Meeting Days.|Section 45-20-71.05 - Personal and Political Qualifications.

Section 45-20-71.05Personal and political qualifications. The president of the board shall not be under the age of 25 on the date of the general election for such office and shall be a qualified elector of the county. Each associate member shall be a qualified elector and resident of the district from which he or she is elected.  (Acts 1945, No. 22, §6.)
AL Code § 45-20-71.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 7 - County Commission.|Part 2 - Membership and Meeting Days.|Section 45-20-71.06 - Election and Assumption of Office.

Section 45-20-71.06Election and assumption of office. The president and associate members of the board shall be elected at the general election to be held in 1948, and every four years thereafter, in the manner now or hereafter provided under the general laws of Alabama for the election of county governing bodies, and shall take office on the first Monday after the second Tuesday in January next succeeding their election.  (Acts 1945, No. 22, §7.)
AL Code § 45-20-71.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 7 - County Commission.|Part 2 - Membership and Meeting Days.|Section 45-20-71.07 - Term of Office.

Section 45-20-71.07Term of office. The president and associate members so elected shall hold office for a period of four years from the first Monday after the second Tuesday in January next succeeding their election, and until their successors are elected and qualified. (Acts 1945, No. 22, §6.)