reglab/housing_qa huggingface dataset:
AL Code § 45-15-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 24 - Taxation.|Part 3 - Tax, Sales and Use.|Section 45-15-242 - Sale of Fireworks.

Section 45-15-242Sale of fireworks. (a) The County Commission of Cleburne County is hereby authorized to levy and collect a local county tax on the sale of fireworks in Cleburne County in an amount not to exceed eight cents ($.08) per one dollar ($1) of gross sales. The net proceeds of the first two cents ($.02) per one dollar ($1) gross sales of any such tax levied and collected shall be distributed equally among the volunteer fire departments located in the county. The remaining net proceeds shall be paid to the county general fund.  (b) The local sales tax on fireworks herein authorized, if levied, shall be collected in the same manner as the state sales tax is collected in Cleburne County and shall be collected by the judge of probate. (Act 90-429, p. 592, §§1, 2.)
AL Code § 45-15-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 24 - Taxation.|Part 4 - Tax, Tobacco.|Section 45-15-243 - Levy of Tax.

Section 45-15-243Levy of tax. (a) There is hereby levied on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Cleburne County, a county privilege, license, or excise tax in the following amounts: (1) Fifteen cents ($.15) for each package of cigarettes made of tobacco or any substitute therefor.  (2) Fifteen cents ($.15) for each package of cigars made of tobacco or any substitute therefor, including the cigarette-sized or near cigarette-sized cigars, but excluding single wrapped cigars.  (3) Fifteen cents ($.15) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.  (4) Fifteen cents ($.15) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and not suitable for smoking as described in subdivision (3). (5) Fifteen cents ($.15) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (6) Fifteen cents ($.15) for each package of tobacco paper, both gummed and ungummed.  (7) Two cents ($.02) on each single wrapped cigar made of tobacco or any substitute therefor.  (b) The privilege, license, or excise tax shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax required by this part has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent is that the tax shall be paid only once on each package of cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description, and for each package of tobacco paper, whether gummed or ungummed.  (Act 2003-323, p. 786, §1.)
AL Code § 45-15-243.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 24 - Taxation.|Part 4 - Tax, Tobacco.|Section 45-15-243.01 - Addition of Tax to Tobacco Products.

Section 45-15-243.01Addition of tax to tobacco products.  Every person, firm, corporation, club, or association that sells, stores, or receives, for the purpose of selling or storing in Cleburne County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this part that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an 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, and smoking 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, and smoking tobacco products. (Act 2003-323, p. 786, §2.)
AL Code § 45-15-243.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 24 - Taxation.|Part 4 - Tax, Tobacco.|Section 45-15-243.02 - Failure to Collect Tax; Powers and Duties of Department; Unavailability of Stamps.

Section 45-15-243.02Failure to collect tax; powers and duties of department; unavailability of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Cleburne County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorb, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this part shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this part shall constitute a separate offense. (b) The State Department of Revenue or, as otherwise provided by resolution of the county commission, any other entity shall collect all taxes levied pursuant to this part at the same time and in the same manner as state tobacco taxes are collected. (c) The tax levied herein shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40-25-1 to 40-25-28, inclusive.  (d) The department shall have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under Sections 40-25-1 to 40-25-28, inclusive. The department may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax levied herein that it does relative to the collection of the state tax. (e) In accordance with Section 40-25-2(g), in the event the aforementioned tobacco stamps are not available for affixing to tobacco product packages and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Commissioner of the Department of Revenue may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Title 41, Chapter 22. (f) The department may promulgate and enforce rules and regulations to effectuate the purposes of this part. All rules and regulations duly promulgated shall have the same force and effect of law. (Act 2003-323, p. 786, §3.)
AL Code § 45-15-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 24 - Taxation.|Part 4 - Tax, Tobacco.|Section 45-15-243.03 - Applicability of Department Laws, Rules, and Regulations.

Section 45-15-243.03Applicability of department laws, rules, and regulations. All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this part as provided for in this part.  (Act 2003-323, p. 786, §4.)
AL Code § 45-15-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 24 - Taxation.|Part 4 - Tax, Tobacco.|Section 45-15-243.04 - Disposition of Funds.

Section 45-15-243.04Disposition of funds.  The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Cleburne County Commission, shall be distributed to the Cleburne County General Fund to be expended for the purposes of economic development, the development of parks and other recreational programs and facilities, and for the promulgation of public health programs and facilities. (Act 2003-323, p. 786, §5.)
AL Code § 45-15-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 24 - Taxation.|Part 4 - Tax, Tobacco.|Section 45-15-243.05 - Construction and Application.

Section 45-15-243.05Construction and application. This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped. (Act 2003-323, p. 786, §6.)
AL Code § 45-16-60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 6 - Coroner.|Part 1 - Compensation.|Section 45-16-60 - Expense Allowance.

Section 45-16-60Expense allowance. Repealed by Act 2015-552, 2nd Sp. Sess., §4, effective September 22, 2015. (Act 79-260, p. 400, §1.)
AL Code § 45-16-61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 6 - Coroner.|Part 2 - Deputy Coroners.|Section 45-16-61 - Deputy Coroner.

Section 45-16-61Deputy coroner.  Each coroner of Coffee County may appoint a deputy coroner to serve at the pleasure of the appointing coroner. A deputy coroner shall take the oath of office required by Section 279 of the Constitution of Alabama of 1901, shall serve under the supervision of the coroner, and shall perform the same duties and receive the same fees for services performed in the place of the coroner that the coroner would receive in performing similar services.  (Act 94-389, p. 643, §1.)
AL Code § 45-16-62 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 6 - Coroner.|Part 3|Section 45-16-62 - Election of Coroner; Chief Deputy Coroner; Compensation and Expenses.

Section 45-16-62Election of Coroner; chief deputy coroner; compensation and expenses. (a) The coroner shall be elected at the general election and every four years thereafter, and shall serve for a term of four years. (b) The coroner shall appoint a chief deputy coroner. (c)(1) A Coroner of Coffee County who is first elected or appointed on or after September 22, 2015, shall receive an annual base salary of twenty-five thousand dollars ($25,000) per year, which shall be paid in the same manner and at the same time as other county employees. (2) The annual salary provided in subdivision (1) shall continue to be adjusted thereafter as authorized in Chapter 2A of Title 11. (3) If there is a break in continuous service as coroner on or after September 22, 2015, upon reappointment or reelection as coroner, he or she shall receive the base salary as provided in subdivision (1), which may be adjusted as provided in subdivision (2). (d) The coroner may participate in the same retirement system and the same insurance plan in the same manner and upon the same terms and conditions as any other employee of the county. (e) The Coffee County Commission shall pay all expenses incurred or required by the coroner and chief deputy coroner to perform the duties of his or her office, including travel expenses pursuant to state-approved rates for state employees, radio and paging equipment and maintenance costs, and association dues and continuing education expenses. The expenses shall be paid from the county general fund by the county commission. (Act 2008-88, p. 114, §§1-6; Act 2015-552, 2nd Sp. Sess., §3.)
AL Code § 45-16-70 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 7 - County Commission.|Part 1 - Compensation.|Section 45-16-70 - Expense Allowance.

Section 45-16-70Expense allowance.  In addition to any other expense allowances provided by law for the members of the county commission of Coffee County, Alabama, each member of such commission is entitled to and shall receive a monthly expense allowance not to exceed four hundred fifty dollars ($450). The exact amount of such additional allowance shall be determined, from time to time, by subtracting from four hundred fifty dollars ($450) the amount of any new additional monthly compensation, whether in the nature of salary, salary supplement, or expense allowance, that may be provided by general law for such members. Such additional expense allowance shall be paid to such members in the usual manner from the county general fund.  (Act 85-639, p. 972, §1.)
AL Code § 45-16-71 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 7 - County Commission.|Part 2 - Composition.|Section 45-16-71 - Composition and Election of County Commission.

Section 45-16-71Composition and election of county commission. (a) The Coffee County Commission shall be composed of seven members, elected from single-member districts one through seven, inclusive, by the qualified voters residing within each district. The seven districts shall be apportioned as provided by law. Each commissioner shall reside in the district he or she represents at the time of qualifying for office and during his or her tenure. The chair of the commission, who shall be a voting member of the commission, shall be elected at the first meeting after the election of the county commission from among the seven members of the commission to serve for a one-year term. A successor shall be elected each year in the same manner and any person serving as chair may serve succeeding terms. (b) The composition and election of the county commission as it existed on January 1, 2003, is ratified and confirmed. The districts for the election of commissioners in 2004 shall be the districts as precleared prior to June 17, 2003, by the U.S. Justice Department after the 2000 census. This act shall continue to apply to commissioners elected for a term of office for county commissioners in Coffee County on or after that date. (Act 2003-218, p. 549, §§1, 2.)
AL Code § 45-16-72 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 7 - County Commission.|Part 3 - Meetings.|Section 45-16-72 - Location of Meetings.

Section 45-16-72Location of meetings. Thirty days or more after August 8, 1991, all regular, special, and called meetings of the Coffee County Commission shall be held exclusively at the New Brockton Farm Complex located on U. S. Highway 84 in New Brockton, Alabama. (Act 91-706, p. 1375, §1.)
AL Code § 45-16-73 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 7 - County Commission.|Part 4 - Powers.|Section 45-16-73 - Construction, Maintenance, Use, etc., of Jail.

Section 45-16-73Construction, maintenance, use, etc., of jail. (a) It is the legislative intent of this section that the Coffee County Commission may construct a jail or renovate existing property for a jail in New Brockton, Alabama, and that the jail shall be used by both county divisions of the judicial circuit encompassing Coffee County. (b) The Coffee County Commission is authorized to construct a jail or renovate existing property into a jail and maintain the jail in New Brockton. At the time the new jail in New Brockton has been constructed or renovated and is ready for occupancy, any other jail or jails in the county shall cease to function and shall no longer be county jails. This section shall have no effect on city jails. The county commission shall not be obligated to construct or maintain a jail at any other locality within the county. Until the opening of the new jail in New Brockton, the present jails shall continue to function in their present capacity. (c) The jail in New Brockton shall be used to house all persons ordered to jail within the county, regardless of which portion or division of the judicial circuit encompassing Coffee County has jurisdiction of the person. (d) That portion of Act 164, Regular Session 1907, as amended (Acts of 1907, p. 279), which authorizes the construction and maintenance of a jail in Enterprise is repealed. That portion of Act 364, Regular Session 1851, as amended (Acts of 1849-51, p. 454), which authorizes the construction and maintenance of a jail in Elba is repealed. Any other local law which conflicts with this section shall be repealed insofar as the act conflicts with this section. If any portion of this subsection is declared invalid or unconstitutional, then this whole subsection shall be considered invalid or unconstitutional.  (Act 82-76, p. 102, §§1-4.)
AL Code § 45-16-81 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 2 - Court Costs.|Section 45-16-81 - Additional Fee on Civil and Criminal Cases; Juvenile Probation Fund.

Section 45-16-81Additional fee on civil and criminal cases; juvenile probation fund. (a) In Coffee County, in addition to all other costs and charges in the circuit and district courts a fee of three dollars ($3) shall be charged and collected by the clerks of such courts on both civil and criminal cases. The monies derived from the charges hereinabove prescribed shall be remitted to a juvenile probation fund in a separate bank account as determined by the district judge and the probate judge. The county commission may by resolution direct that the clerks deposit all monies collected under this section be deposited into the general fund of the county. The fund shall be spent to finance the juvenile probation office, including, but not limited to, a supplemental salary for the juvenile probation officer and/or his or her staff. (b) The district judge shall be accountable to the county commission and shall file a monthly report of fees collected and disbursed under this section. The State Examiner of Public Accounts shall make an annual audit of the fees collected and disbursed under this section. (Act 79-531, p. 952, §§1, 2.)
AL Code § 45-16-81.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 2 - Court Costs.|Section 45-16-81.01 - Collection and Use of Additional Fee; Worthless Check Fee.

Section 45-16-81.01Collection and use of additional fee; worthless check fee. (a) In the Twelfth Judicial Circuit the fee authorized by Section 12-17-224 to be collected by the special services division of the district attorney's office shall be fifty dollars ($50). This fee shall be distributed by the division as follows: The amount collected by both counties of the circuit each month shall be totaled and 30 percent of the total shall be divided equally between the counties and shall be used for judicial compensation, prosecutor compensation, or other law enforcement purposes; 70 percent of the total shall be retained by the district attorney and may be used for law enforcement purposes and any other expenses of the district attorney's office as determined by the district attorney. (b) In the Twelfth Judicial Circuit the special services division of the district attorney's office is authorized to collect up to ten dollars ($10) for each worthless check the division accepts by the person who wrote or negotiated the check and the fee shall be paid to the person who received the worthless check. (Act 87-228, p. 326, §§1, 2.)
AL Code § 45-16-81.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 2 - Court Costs.|Section 45-16-81.02 - Additional Court Costs for Certain Municipal, District, and Circuit Court Cases; Jail Fund.

Section 45-16-81.02Additional court costs for certain municipal, district, and circuit court cases; Jail Fund. (a) In addition to any and all court costs now or hereafter authorized to be collected, there shall be assessed an additional court cost of thirty-five dollars ($35) in all civil cases filed in the Circuit Court of Coffee County and in district court the sum of thirty-five dollars ($35) excluding cases filed in small claims court. There shall also be an additional court cost of thirty-five dollars ($35) in all criminal and quasi-criminal cases brought in the Municipal, District, or Circuit Courts of Coffee County. (b) All costs assessed pursuant to this section shall be collected by the court clerk as other court costs are collected and distributed to the county for deposit in a special fund designated as the Jail Fund. All monies paid into the Jail Fund shall be expended by the county exclusively for the payment of the cost of constructing, financing, planning, equipping, maintaining, repairing, and operating the county jail. (c) In addition to any other court costs, any person convicted of the offense of selling or trafficking a controlled substance, or both, shall be taxed five hundred dollars ($500) upon conviction, the five hundred dollar ($500) tax to be paid to the Jail Fund, to be used for the payment of the cost of constructing, financing, planning, equipping, maintaining, repairing, and operating the county jail. These costs shall be taxed upon conviction as additional court costs. (Act 90-435, p. 559, §§1-3, 5; Act 2008-87, p. 113, §§1, 2.)
AL Code § 45-16-81.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 2 - Court Costs.|Section 45-16-81.03 - Solicitor's Fee.

Section 45-16-81.03Solicitor's fee. (a) In all juvenile cases, traffic, criminal, and quasi-criminal cases in the juvenile, district, circuit, and municipal courts in Coffee County, a docket fee, hereinafter referred to as a solicitor's fee, shall be assessed in each case. The fee, when collected, shall be distributed monthly to the Solicitor's Fund or District Attorney's Fund in the county or to the fund that may be hereafter prescribed by law for the solicitor's fee. The solicitor's fee shall be in an amount equal to all docket fees or court costs which are assessed upon an adjudication of guilt in a criminal case and distributed to the Fair Trial Tax Fund. (b) The solicitor's fee shall be collected in all criminal cases where the defendant is adjudged guilty, a bond forfeited, a penalty imposed, or where there is issued any alias or capias warrant of arrest. The solicitor's fee shall be in addition to and not in lieu of any other fees or costs. The solicitor's fee shall not be waived or remitted unless the defendant proves to the reasonable satisfaction of the sentencing judge that the defendant is not capable of paying the fee within the reasonably foreseeable future. (c) The solicitor's fee may be expended, at the discretion of the district attorney, for the payment of any and all expenses incurred by the district attorney for law enforcement and in the discharge of the duties of the office in the county in which it was collected. In addition, the district attorney may contract for and expend moneys out of the fund to pay the costs of transporting to and from the Alabama Department of Forensic Sciences bodies which have been ordered for autopsy by the district attorney. (Act 2009-483, p. 877, §§1-3.)
AL Code § 45-16-83 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 16 - Coffee County.|Article 8 - Courts.|Part 4 - Juries.|Section 45-16-83 - Jury Commission.

Section 45-16-83Jury commission. In Coffee County, the county jury commission shall be established and maintained according to the provisions of Article 2, commencing with Section 12-16-30, of Chapter 16, Title 12. (Act 80-662, p. 1340, §1.)