reglab/housing_qa huggingface dataset:
AL Code § 45-44-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 1 - 1981 Tax.|Section 45-44-244.03 - Deductions From Compensation; Quarterly Payments.

Section 45-44-244.03Deductions from compensation; quarterly payments. After the law day of any ordinance or resolution adopted pursuant to this subpart, each employer shall deduct from each payment of compensation due each employee the amount of the license fees due by the employee measured by the compensation due the employee. The payments required to be made on account of such deductions by employers shall be made quarterly to the county director of revenue for the quarterly period ending September 30, December 31, March 31, and June 30, of each year, on or before the last day of the month next following the end of each such quarterly period, and each employer shall at the same time make a return on a form furnished by the county director of revenue. Provided, however, that the failure or omission by an employer to deduct such license fees shall not relieve an employee from the payment of such license fees and compliance with the requirements for making the return as provided in the ordinance or resolution levying or imposing the license tax or fee or as required by regulations promulgated under such ordinance or resolution.  (Act 81-987, 1st Sp. Sess., p. 170, § 4.)
AL Code § 45-44-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 1 - 1981 Tax.|Section 45-44-244.04 - Filing of Returns.

Section 45-44-244.04Filing of returns. When a return in form and substance satisfactory to the county director of revenue is not filed by an employer and the license fees are not paid to the county by such employer, the employee for whom no return has been filed and no payment has been made shall file a return with the county director of revenue on or before January 31 of each year showing in the return the gross receipts subject to license fees during the preceding calendar year. If for any reason all license fees of a person subject to the resolution or ordinance were not withheld by his or her employer from his or her compensation, such person shall file the return required by the county director of revenue and shall pay, at the time of the filing thereof, to the county the amount of license fees due under the ordinance or resolution.  (Act 81-987, 1st Sp. Sess., p. 170, § 5.)
AL Code § 45-44-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 1 - 1981 Tax.|Section 45-44-244.05 - Recordkeeping; Investigations.

Section 45-44-244.05Recordkeeping; investigations. It shall be the duty of the county director of revenue to collect and receive all license fees imposed by the ordinance or resolution and to keep records showing the amounts received by him or her from each employer and employee. The director or any agent or employee designated by him or her shall be authorized to examine the books, papers, and records of any employer or of any licensee in order to determine the accuracy of any return made, or if no return was made to ascertain the amount of license fees due under the terms of the ordinance or resolution by such examination. The director is hereby authorized to examine any person under oath concerning any gross receipts which were or should have been shown in the return and to this end he or she may compel the production of books, papers, records, and the attendance of persons before him or her, whether as parties or as witnesses, whom he or she believes to have knowledge of such gross receipts or compensation, to the extent that any officer empowered to administer oaths in this state is permitted to make investigations.  (Act 81-987, 1st Sp. Sess., p. 170, § 6.)
AL Code § 45-44-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 1 - 1981 Tax.|Section 45-44-244.06 - Rulemaking Authority.

Section 45-44-244.06Rulemaking authority. The court of county commissioners, board of revenue, or other like governing body of Macon County may adopt, promulgate, and enforce regulations relating to any matter or thing pertaining to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and corrections of returns as to which an overpayment or under payment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers.  (Act 81-987, 1st Sp. Sess., p. 170, § 7.)
AL Code § 45-44-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 1 - 1981 Tax.|Section 45-44-244.07 - Disposition of Funds.

Section 45-44-244.07Disposition of funds. All money derived from license taxes or fees levied pursuant to this subpart shall be paid into the county general fund and appropriated in the same manner as other money in the fund.  (Act 81-987, 1st Sp. Sess, p. 170, § 8.)
AL Code § 45-44-244.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.30 - Definitions.

Section 45-44-244.30Definitions. As used in this subpart, the following words shall have the following meanings: (1) COUNTY. Macon County. (2) EMPLOYEE. Any person engaging in or following any trade, occupation, or profession within the meaning of subdivision (8). (3) EMPLOYER. Any person, business, firm, corporation, partnership, association, or any other organization that employs any person in any trade, occupation, or profession in the county within the meaning of subdivision (8). (4) GROSS RECEIPTS and COMPENSATION. The total gross amount of all salaries, wages, commissions, bonuses, or other money payment of any kind, or any other considerations having monetary value, that a person receives from or is entitled to receive from or be given credit for by his or her employer for any work done or personal services rendered in any trade, occupation, or profession, including any kind of deductions before pay is received. Gross receipts and compensation shall not mean or include amounts paid to traveling salesmen or other workers as allowance or reimbursement for traveling or other expenses incurred in the business of the employer, except to the extent of the excess of those amounts over the expenses actually incurred and accounted for by the employee to the employer. (5) LICENSEE. Any person required to file a return or to pay a fee under this subpart. (6) PERSON. Any natural person, or a firm, corporation, or association. Whenever the word person is used in prescribing and imposing a penalty in the nature of a fine or imprisonment, the word as applied to a partnership or other form of unincorporated enterprise shall mean the partners or members thereof, and as applied to corporations shall mean the officers and directors thereof. (7) REVENUE COMMISSIONER. The Revenue Commissioner for Macon County. (8) TRADE, OCCUPATION, and PROFESSION. The doing of any kind of work, the rendering of any kind of personal services, or the holding of any kind of position or job by any clerk, laborer, tradesman, manager, official, or other employee, including any nonresident of the county who is employed by any employer, where the relationship between the individual performing the services and the person for whom the services are rendered is, as to those services, the legal relationship of employer and employee, including also a partner of a firm or an officer of a firm or corporation, if the partner or officer receives a salary for his or her personal services rendered in the business of the firm or corporation. Further, the term also means and includes the holding of any kind of office or position, either by election or appointment, by any federal, state, county, or city officer or employee where the services of the official or employee are rendered within the county. (Act 97-522, p. 912, § 1.)
AL Code § 45-44-244.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.31 - Authorization to Levy Tax; Payment; Amount.

Section 45-44-244.31Authorization to levy tax; payment; amount. In addition to any and all other taxes or fees heretofore or hereafter levied in Macon County, the Macon County Commission may levy a payroll or privilege fee upon any person who performs a trade, occupation, or profession in those areas of the county not subject to an occupation tax on the effective date of the act adding this language. If any area is not subject to an occupational tax on the effective date of the act adding this language and the area is annexed into a municipality and becomes subject to a municipal occupational tax, any payroll or privilege fee levied pursuant to this section shall continue to apply in the annexed area notwithstanding any other provision of law. It shall be unlawful for any person to engage in or follow any trade, occupation, or profession within those areas of the county on or after the first day of January 1998, without paying the payroll or privilege fees imposed by this subpart. All employees working within Macon County shall pay a one percent occupational tax relative to the earnings of the employee. Notwithstanding the foregoing, this subpart shall not apply to those persons over the age of 65 years who are not gainfully employed, nor shall it apply to domestic servants employed in private homes. The amount due and owing under this subpart by any person engaged in a business, profession, or occupation for which license fees are required to be paid under the authority of Section 40-12-40, shall be reduced by an amount equal to, but not exceeding, that amount paid annually under that section. (Act 97-522, p. 912, § 2; Act 2000-490, p. 929, § 1; Act 2019-467, §1.)
AL Code § 45-44-244.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.32 - Deductions From Compensation; Quarterly Payments.

Section 45-44-244.32Deductions from compensation; quarterly payments. Each employer shall deduct from each payment due each employee the amount of the fees due from each employee beginning on the 1st day of January, 1998. The payments required to be made on account of the deductions by employers shall be made monthly to the county for the monthly periods ending the last day of each month, on or before the 20th day of the following month. Each employer shall at the same time make a return on a form made available to him or her by the revenue commissioner. If the total amount deducted from payments made to or due all employees of an employer is less than one percent during each calendar month of the previous calendar year, the employer may elect, for the current calendar year, to remit those deductions to the county for the quarterly periods ending March 31, June 30, September 30, and December 31 of the following calendar year, on or before the 20th day of the month following the end of each quarterly period. The failure or omission by any employer to deduct the fees shall not relieve an employee from the payment of the license fees and compliance with the requirements for making returns as provided in this subpart or with any regulations promulgated under this subpart. Each employer shall file in the office of the revenue commissioner on or before January 31, 1998, a return on a form made available by the revenue commissioner. The return shall show the gross amount of compensation of each employee, the amount of fees deducted and paid by the employer for all or any part of the period from and including January 1, and paid by the employer, during all or any part of the preceding calendar year. Each employer shall keep accurate records of all compensation, deductions, fees, payments, and returns. The records shall be kept and maintained by each employer for not less than five years subsequent to the date the compensation was earned.  (Act 97-522, p. 912, § 3.)
AL Code § 45-44-244.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.33 - Filing of Returns.

Section 45-44-244.33Filing of returns. When a monthly or quarterly return is not filed by an employer and the fees are not paid, the employee for whom no return has been filed and no payment has been made shall file a return with the revenue commissioner on or before the first day of the second month following the end of each monthly or quarterly period, showing in the return his or her gross receipts subject to fees for the month or quarter. He or she shall also file a return with the revenue commissioner on or before January 31 of each year in which his or her employer has failed to file any monthly or quarterly return required in the preceding calendar year, showing on the return the gross receipts subject to fees during the preceding calendar year. If, for any reason, all fees were not withheld by the employer from the gross receipts, the employee shall file each return required on a form obtainable at the office of the revenue commissioner. In addition to the gross receipts earned by the employee, the return shall show any other information as may be required by the revenue commissioner. Each person making a return, at the time of filing, shall pay the county the amount of fees due minus any portion of the fees deducted at the source. Each employee shall keep accurate records of all compensation, deductions, fees, payments, and returns. The records shall be kept and maintained by each employee for not less than five years subsequent to the date such compensation was earned.  (Act 97-522, p. 912, § 4.)
AL Code § 45-44-244.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.34 - Recordkeeping; Forms.

Section 45-44-244.34Recordkeeping; forms. The revenue commissioner shall collect and receive all fees and keep records showing the amounts received from each employer. The revenue commissioner shall prescribe printed forms and shall make the forms available at his or her office. (Act 97-522, p. 912, § 5.)
AL Code § 45-44-244.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.35 - Examinations and Investigations.

Section 45-44-244.35Examinations and investigations. The revenue commissioner or his or her designee may examine the books, papers, and records of any employer or licensee to determine the accuracy of any return made, or if no return was made, to ascertain the amount of fees due. Each employer or licensee shall give to the revenue commissioner or to his or her designee, the means, facilities, and opportunity for the making of the examination and investigation. The revenue commissioner may examine any person under oath concerning any gross receipts which were or should have been shown in a return. The revenue commissioner may compel the production of books, papers, records, and the attendance of any person whom he or she believes to have knowledge of the gross receipts or compensation. (Act 97-522, p. 912, § 6.)
AL Code § 45-44-244.36 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.36 - Rulemaking Authority.

Section 45-44-244.36Rulemaking authority. The revenue commissioner may prescribe, adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of this subpart, including, but not limited to, provisions for the reexamination and correction of returns as to which overpayment or underpayment is claimed or found to have been made, and the regulations so promulgated shall be binding upon all licensees and employers.  (Act 97-522, p. 912, § 7.)
AL Code § 45-44-244.37 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.37 - Confidentiality of Information.

Section 45-44-244.37Confidentiality of information. Any information received by the revenue commissioner or any other official, agent, or employee of the county as a result of any returns, investigations, hearings, or verifications required or authorized by this subpart shall be confidential. Any person or agent releasing that information, except as herein permitted, shall upon conviction be subject to a fine of not more than five thousand dollars ($5,000) or to imprisonment of not exceeding 90 days, or to both a fine and imprisonment.  (Act 97-522, p. 912, § 8.)
AL Code § 45-44-244.38 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.38 - Penalties.

Section 45-44-244.38Penalties. (a) All fees imposed by this subpart which are delinquent shall bear interest at the rate of 10 percent per annum, and any person who has failed to pay the fees when they became due shall be charged a penalty of five percent of the amount of the unpaid fees. Any person or employer who fails or refuses to withhold any fees payable under this subpart, or who fails to pay those fees after withholding them, shall be liable to the county for those fees, as well as for the interest thereon at the rate of 10 percent per annum. The minimum penalty imposed against any person or employer shall be two hundred fifty dollars ($250). The revenue commissioner, if a good and sufficient reason is shown for the failure to pay the tax within the time required, may waive or remit the penalty and interest, or a portion of either, upon payment of the tax due. (b) In addition to the penalties imposed under subsection (a), upon conviction, a person subject to this subsection is guilty of a Class B misdemeanor and is subject to a fine of not less than the amount otherwise due under this subpart, including penalties and interest, or five thousand dollars ($5,000), whichever is less. This subsection applies to each of the following: (1) Any person or employee who fails, neglects, or refuses to pay a fee. (2) Any employer who fails to withhold fees, or to pay over to the county the fees, penalties, or interest imposed by this subpart. (3) Any person required to file a return under Section 45-44-244.33 who fails, neglects, or refuses to permit the revenue commissioner, or his or her designee, to examine his or her books, records, and papers for any purpose authorized by this subpart. (4) Any person required to file a return under Section 45-44-244.33 who knowingly makes any incomplete, false, or fraudulent return.  (Act 97-522, p. 912, § 9.)
AL Code § 45-44-244.39 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.39 - Extension for Filing Return.

Section 45-44-244.39Extension for filing return. The revenue commissioner, for good cause, may extend the time for making any return required under this subpart, but the time for filing any such return shall not be extended for a greater period than 30 days from the day the return is due to be made and shall not prevent penalty and interest from accruing during the period of the extension.  (Act 97-522, p. 912, § 10.)
AL Code § 45-44-244.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 5 - Tax, Occupational.|Division 2 - 1997 Tax.|Section 45-44-244.40 - Disposition of Funds.

Section 45-44-244.40Disposition of funds. All revenues derived from fees under this subpart less a five percent collection fee, shall be paid by the revenue commissioner to the county commission, and shall be used and expended as follows: (1) Fifty percent shall be distributed to the Macon County Health Care Authority. (2) Twenty-five percent shall be used to retire the indebtedness of the Macon County jail. Upon retiring the indebtedness, this amount shall be distributed to the county general fund. (3) Twenty-five percent shall be distributed to the county general fund. (Act 97-522, p. 912, § 11.)
AL Code § 45-45-80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 45 - Madison County.|Article 8 - Courts.|Part 1 - Commissions.|Division 1 - Alternative Sentencing and Release Commission.|Section 45-45-80 - Administrative Fees.

Section 45-45-80Administrative fees. (a) The Madison County Work Release and Pre–Trial Release Commission may establish administrative fees to fund alternative sentencing programs, educational programs, intervention programs, treatment programs, and other programs to serve the courts of the Twenty-third Judicial Circuit, and may collect the fees from any person ordered by the courts to complete an alternative sentencing program, or other program administered by the commission. (b) The commission shall have sole authority to establish administrative fees to fund the programs that serve the courts of the Twenty-third Judicial Circuit. (c) Any person who, upon court order, enrolls in any educational program, intervention program, or treatment program, administered by the commission shall at the time of enrollment be notified of any fees associated with the program, and shall be notified of the location and cost of any equivalent program offered in their home county. Any program that meets applicable certification criteria and fully satisfies the order of the court shall be deemed equivalent. Enrollment in equivalent programs in lieu of programs administered by the commission shall be at the discretion of the defendant. (d) Any judge in the Twenty-third Judicial Circuit may waive any administrative fee, or any portion thereof, associated with a defendant’s assignment to a program administered by the commission. (e) All administrative fees collected shall be given to the Madison County Commission for deposit into the Madison County Work Release and Pre-Trial Release Fund as provided in Act 488 of the 1978 Regular Session (Acts 1978, p. 530), and expended in accordance with that act.  (Act 2001-964, 3rd Sp. Sess., p. 852, §§ 1-5.)
AL Code § 45-45-80.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 45 - Madison County.|Article 8 - Courts.|Part 1 - Commissions.|Division 1 - Alternative Sentencing and Release Commission.|Section 45-45-80.01 - Name of Commission and Fund.

Section 45-45-80.01Name of commission and fund. (a) In Madison County, after June 13, 2003, the Madison County Work Release and Pre-Trial Release Commission shall be known as the Madison County Alternative Sentencing and Release Commission, or any successor name the members of the commission may adopt by resolution of the commission. Any reference in existing laws to the Madison County Work Release and Pre-Trial Release Commission shall be to the Madison County Alternative Sentencing and Release Commission, or any successor name of the commission. (b) The commission, by resolution, may rename the Madison County Work Release and Pre-Trial Release Fund to appropriately reflect the name of the commission. Any reference in existing laws to the Madison County Work Release and Pre-Trial Release Fund shall be to the fund as renamed by the commission.  (Act 2003-157, p. 462, § 1.)