reglab/housing_qa huggingface dataset:
AL Code § 45-47-244.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - General.|Section 45-47-244.20 - Definitions.

Section 45-47-244.20Definitions. All words, terms, and phrases that are defined in Act 100 of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act, and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where used in this subpart, have the meanings respectively ascribed to them in that act and article, as heretofore amended, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings, except where the context clearly indicates a different meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (4) REGISTERED SELLER. The person registered with the State Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (5) STATE SALES TAX. The tax imposed by the state sales tax statutes. (6) STATE SALES TAX STATUTES. Act 100, 1959 Second Special Session (Acts 1959, p. 298), which levies a retail sales tax for state purposes, and includes all statutes, including amendments to that act, heretofore enacted which expressly set forth any exemptions from the computation of the tax levied in that act and all other statutes heretofore enacted which expressly apply to, or purport to affect, the administration of that act and the incidence and collection of the tax imposed therein. (7) STATE USE TAX. The tax imposed by the state use tax statutes. (8) STATE USE TAX STATUTES. Article 11, Chapter 20, Title 51, Code of Alabama 1940, as heretofore amended, including all statutes heretofore enacted which expressly set forth any exemptions from the computation of the tax levied in Article 11 and all other statutes heretofore enacted which expressly apply to, or purport to affect, the administration of the article and the incidence and collection of the tax imposed therein.  (Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 1.)
AL Code § 45-47-244.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - General.|Section 45-47-244.23 - Payment of Taxes; Reports.

Section 45-47-244.23Payment of taxes; reports. The taxes levied in Section 45-47-244.21 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the taxes levied in Section 45-47-244.22 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last days of each of the months of March, June, September, and December. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax and the state use tax. On or prior to the due dates of the taxes herein levied, each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business that are provided in Section 45-47-244.21 to be used as a measurement of the tax levied in Section 45-47-244.21, a correct statement of the gross proceeds of all such sales and the gross receipts of all such business and setting forth, with respect to the tax levied in Section 45-47-244.22, the total sales price of all property, the use, storage, or other consumption of which became subject to the tax imposed by Section 45-47-244.22 during the then preceding quarterly period; provided, however, that the report shall include also such other items of information pertinent to the taxes in the amount thereof as the State Department of Revenue may require. Any person subject to the taxes levied in Section 45-47-244.21 may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the taxes due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the Chair of the Marion County Board of Revenue, or his or her designated agent, at reasonable times during business hours.  (Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 4.)
AL Code § 45-47-244.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - General.|Section 45-47-244.24 - Receipts; Quarterly Returns.

Section 45-47-244.24Receipts; quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in Marion County (which storage, use, or other consumption is not herein exempted from the tax imposed in Section 45-47-244.22) shall at the time of making such sale or if the storage, use, or other consumption of such tangible personal property in Marion County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed by Section 45-47-244.21 from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month following the close of each quarterly period provided for in Section 45-47-244.23, each registered seller shall file with the State Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the department showing the total sales of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the tax imposed by Section 45-47-244.22 during the then preceding quarterly period and each return shall be accompanied by a remittance of the amount of the tax herein required to be collected by such registered seller during the period followed by the return provided that any registered seller may defer collecting the tax with respect to credit sales until collection of the proceeds of such sales and may defer reporting credit sales until after their collection, but shall thereafter collect the taxes along with collection of credit sales and shall include in each quarterly report all credit collections made during the preceding quarterly period and shall remit the taxes with respect thereto at the time of filing such report or return. Any person who has paid to a registered seller the tax with respect to the use, storage, or other consumption of tangible personal property in Marion County need not file a report or make any further payment of the tax, but each person who purchases tangible personal property the storage, use, or other consumption of which is subject to the tax imposed by Section 45-47-244.22 and who has not paid the tax due with respect thereto to a registered seller, shall report and pay the tax as required by Section 45-47-244.23.  (Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 5.)
AL Code § 45-47-244.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - General.|Section 45-47-244.25 - Addition of Tax to Sales Price or Admission Fee.

Section 45-47-244.25Addition of tax to sales price or admission fee. Each person engaging or continuing within Marion County in a business subject to the taxes levied in Section 45-47-244.21 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 on account of the taxes levied in Section 45-47-244.21; and every registered seller shall likewise add to the sales price and collect from the purchaser the amount of any tax which such registered seller is required by Section 45-47-244.24 to collect. It shall be unlawful for any person subject to the tax levied in Section 45-47-244.21 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 herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof. It shall likewise be unlawful for any registered seller to fail or refuse to add to the sales price and to collect from the purchaser the amount of the tax imposed by Section 45-47-244.22 or to refund or offer to refund or absorb, or to advertise directly or indirectly the absorption of, the tax or any portion thereof. (Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 6.)
AL Code § 45-47-244.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - General.|Section 45-47-244.26 - Collection of Tax; Enforcement.

Section 45-47-244.26Collection of tax; enforcement. The taxes imposed by this subpart shall constitute a debt due Marion County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due this state shall apply fully to the collection of the taxes herein levied, and the State Department of Revenue, for the use and benefit of Marion County shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax and the state use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the taxes authorized to be levied by this subpart, and to otherwise enforce this subpart, including any litigation involving this subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it for Marion County.  (Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 7.)
AL Code § 45-47-244.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - General.|Section 45-47-244.27 - Applicability of State Statutes.

Section 45-47-244.27Applicability of state statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports, and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45-47-244.21, shall apply to the tax levied in Section 45-47-244.21; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax, and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart when applied to tax levied in Section 45-47-244.22, shall apply to the tax levied in Section 45-47-244.22. The state Commissioner of Revenue and the State Department of Revenue shall have and exercise all of the same powers, duties, and obligations with respect to the taxes levied in Sections 45-47-244.21 and 45-47-244.22 that are imposed on the commissioner and the department, respectively, by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable in this subpart to the taxes herein levied and to the administration of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein.  (Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 8.)
AL Code § 45-47-244.28 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - General.|Section 45-47-244.28 - Charge for Collection.

Section 45-47-244.28Charge for collection. The State Department of Revenue shall charge Marion County for collecting the special taxes herein levied by this subpart, the cost of making such collections which charge shall not exceed five percent of the amount collected. Such charge may be deducted once each month from the special sales and use taxes collected before certifying the amount of special taxes due Marion County. The Commissioner of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State Department of Revenue; and on or before the tenth day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Marion County during the month immediately preceding the making of such certificate. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Marion County during each month, the commissioner may deduct from the taxes collected in the month the charges due the department for the collection of the taxes for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to Marion County in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of Marion County.  (Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 9.)
AL Code § 45-47-244.29 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 47 - Marion County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - General.|Section 45-47-244.29 - Disposition of Funds.

Section 45-47-244.29Disposition of funds. The proceeds derived from the taxes herein levied shall be distributed each year as follows: (1) The amount necessary in each year to pay the principal of and the interest due on the bonds for hospital purposes or health facilities authorized to be issued by Amendment 75 to the Constitution of Alabama of 1901. (2) Eight percent to the Marion County Health Department. (3) Fifty percent to the municipalities of Marion County to be distributed on a population basis. (4) The remainder to the general fund of the county.  (Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 10; Act 81–744, p. 1271, § 1.)
AL Code § 45-48-70 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 7 - County Commission.|Part 1 - Creation.|Division 1 - Original Powers and Duties.|Section 45-48-70 - County Governing Body.

Section 45-48-70County governing body. The Commission on Government and Finance of Marshall County, created by Act 294, 1963 Regular Session (Acts 1963, p. 755) and amended by Act 415, 1965 Regular Session (Acts 1965, p. 604), is abolished and there is created and established in lieu thereof the Marshall County Commission. The Marshall County Commission, hereinafter referred to as the commission, shall be the governing body of Marshall County, Alabama, and shall have and exercise all of the powers, duties, limitations, and responsibilities, and in the same manner, its members subject to all the general laws of Alabama, now in effect, or hereafter enacted governing boards of revenue, courts of county commissioners, or other similar governing bodies, so far as they are consistent with this subpart.  (Acts 1976, No. 616, p. 840, § 1; Acts 1976, No. 633, p. 870, § 1.)
AL Code § 45-48-70.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 7 - County Commission.|Part 1 - Creation.|Division 1 - Original Powers and Duties.|Section 45-48-70.01 - Composition.

Section 45-48-70.01Composition. The commission shall consist of a chair and four associate commissioners who shall each and severally be chosen and possess the qualifications as hereinafter set out.  (Acts 1976, No. 616, p. 840, § 2; Acts 1976, No. 633, p. 870, § 2.)
AL Code § 45-48-70.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 7 - County Commission.|Part 1 - Creation.|Division 1 - Original Powers and Duties.|Section 45-48-70.02 - Commission Chair.

Section 45-48-70.02Commission chair. The Chair of the Commission on Government and Finance of Marshall County shall serve as Chair of the Marshall County Commission and shall hold office until the first Monday after the second Tuesday in January 1979, and until his or her successor is elected and qualified, and shall receive for his or her services, payable out of the county treasury, the sum of six thousand six hundred dollars ($6,600) per year and an additional three thousand dollars ($3,000) per year for expenses. The commission chair shall have and exercise all of the powers, duties, limitations, and responsibilities, with relation to the commission as does the judge of probate with relation to the courts of county commissioners, under the general laws of this state, except in so far as such powers, duties, limitations, and responsibilities may be inconsistent with this subpart. The chair of the commission shall have a vote on all questions coming before the commission, shall be its presiding officer, shall sign the minutes of the proceedings of the commission, and shall have the same power and authority as the other members in passing on all questions before the commission. He or she shall sign and draw all warrants drawn on the county depositories, and all orders for the payment and disbursement of the funds of the county, and shall sign all contracts along with at least two other members entered into by the commission for and on behalf of the county. The chair shall prepare business and obtain information for the sessions of the commission, see that all orders thereof are properly issued, supervise the operation of the office, keeping of books and records, the keeping and recording of accurate minutes of each meeting of the commission, and shall have authority to employ such clerical help and assistants as may be necessary for the proper, efficient, and economical operation of the office of the commission.  (Acts 1976, No. 616, p. 840, § 3; Acts 1976, No. 633, p. 870, § 3.)
AL Code § 45-48-70.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 7 - County Commission.|Part 1 - Creation.|Division 1 - Original Powers and Duties.|Section 45-48-70.03 - Associate Commissioners.

Section 45-48-70.03Associate commissioners. The associate members of the Commission on Government and Finance of Marshall County shall serve as associate commissioners of the Marshall County Commission and shall hold office until the first Monday after the second Tuesday in January, 1979, and until their successors are elected and qualified. The associate commissioners shall each receive as compensation for their services the sum of six thousand dollars ($6,000) per year and an additional two thousand four hundred dollars ($2,400) per year for expenses, payable out of the Treasury of Marshall County. The associate members of the commission shall have and exercise all the powers, duties, limitations, and responsibilities under the general laws of this state as do boards of revenue, courts of county commissioners or other similar governing bodies so far as these powers, duties, limitations, and responsibilities are consistent with this subpart. The associate members of the commission shall maintain an office at the courthouse in Marshall County.  (Acts 1976, No. 616, p. 840, § 4; Acts 1976, No. 633, p. 870, § 4.)
AL Code § 45-48-70.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 7 - County Commission.|Part 1 - Creation.|Division 1 - Original Powers and Duties.|Section 45-48-70.04 - Districts Defined.

Section 45-48-70.04Districts defined. For the purposes of this subpart, and for future election of associate commissioners, Marshall County is hereby divided into four subdivisions, to be known as districts, and to be numbered one to four, inclusive: District 1 shall embrace and be composed of voting precincts 1, 12, 14, 15, 21, 25, 26, 27, and 29; District 2 shall be composed of voting precincts 7, 8, 9, 10, 11, 19, 23, and 30; District 3 shall be composed of voting precincts 2, 3, 4, 13, 16, 22, and 28; and District 4 shall be composed of voting precincts 5, 6, 17, 18, 20, and 24.  (Acts 1976, No. 616, p. 840, § 5; Acts 1976, No. 633, p. 870, § 5.)
AL Code § 45-48-70.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 7 - County Commission.|Part 1 - Creation.|Division 1 - Original Powers and Duties.|Section 45-48-70.05 - Election of Commission.

Section 45-48-70.05Election of commission. At the general election immediately prior to the expiration date of the term of office of each member of the commission, and as is hereinabove provided and every four years thereafter, their successors shall be elected by the qualified voters of the entire county, and the term of office of each member so elected shall be four years, beginning on the first Monday after the second Tuesday in January, following the election, and until his or her successor has been elected and qualified.  (Acts 1976, No. 616, p. 840, § 6; Acts 1976, No. 633, p. 870, § 6.)
AL Code § 45-48-70.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 48 - Marshall County.|Article 7 - County Commission.|Part 1 - Creation.|Division 1 - Original Powers and Duties.|Section 45-48-70.06 - Qualifications for Election.

Section 45-48-70.06Qualifications for election. Each candidate for election to the commission at the general election shall be nominated by the voters of the entire county who are authorized to participate in any primary election, caucus, or convention, called or held by any political party for the nomination of the office, and their nomination by the qualified voters of any district, or of any subdivision of the county less than the whole county, by any primary election, caucus, or convention, is hereby prohibited. Each associate commissioner shall be a qualified voter and be a resident of the district for which he or she is elected, and shall reside in the district continuously during his or her term of office.  (Acts 1976, No. 616, p. 840, § 7; Acts 1976, No. 633, p. 870, § 7.)