reglab/housing_qa huggingface dataset:
AL Code § 45-44-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.03 - Statement of Sales and Withdrawals.

Section 45-44-242.03Statement of sales and withdrawals. On or before the 20th day of each month after the county commission has imposed the additional excise tax, each person upon whom the excise tax is imposed shall furnish to the county commission on forms prescribed by it a true and correct statement of all sales and withdrawals of gasoline or motor fuel made by that person during the preceding month. Each person shall furnish to the county commission any additional information required by the county commission and shall pay to the tax collector an amount of money equal to the excise tax due under this part. The statement made by the distributor, retail dealer, or storer shall be sworn to before an officer authorized to administer oaths and any false statement sworn to shall constitute perjury and, upon conviction, the person so convicted shall be punished as provided by law. (Act 2015-414, p. 1250, § 4; Act 2015-449, p. 1451, § 4.)
AL Code § 45-44-242.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.04 - Recordkeeping.

Section 45-44-242.04Recordkeeping. Every distributor, retail dealer, or storer shall keep all books, documents, or papers to show the amounts of sale or withdrawals of gasoline and motor fuel for not less than two years.  (Act 2015-414, p. 1250, § 5; Act 2015-449, p. 1451, § 5.)
AL Code § 45-44-242.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.05 - Report of Business Address.

Section 45-44-242.05Report of business address. Within 30 days after any tax has been imposed pursuant to this part, every distributor, retail dealer, or storer shall make a report to the county commission, on blanks furnished by it, showing the place and post office address at which the distributor, retail dealer, or storer is engaged in the business. The information on the report shall be entered on a book kept for that purpose. If the distributor, retail dealer, or storer moves the place of business from one address to another, the distributor, retail dealer, or storer shall within 30 days thereafter notify the county commission of the move, and shall give the former place and post office address and the place and post office address to which the place of business has moved. After June 9, 2015, no person shall become a distributor, storer, or seller of gasoline or motor fuel in the county until the aforementioned have been made to the county commission.  (Act 2015-414, p. 1250, § 6; Act 2015-449, p. 1451, § 6.)
AL Code § 45-44-242.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.06 - Violations.

Section 45-44-242.06Violations. If any distributor, retail dealer, or storer of gasoline or motor fuel fails to make the reports, fails to comply with any regulation adopted for the collection of the tax by the county commission within the time required for making the reports, or fails to pay the tax imposed within the time established for the payment, the distributor, retail dealer, or storer shall be guilty of a Class C misdemeanor, and, upon conviction thereof, shall be punished as provided by law.  (Act 2015-414, p. 1250, § 7; Act 2015-449, p. 1451, § 7.)
AL Code § 45-44-242.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.07 - Enforcement.

Section 45-44-242.07Enforcement. The county commission shall enforce this part and may examine the books, reports, and accounts of every distributor, retail dealer, or storer of gasoline or motor fuel on which the tax has been imposed. The county commission may make any and all rules and regulations deemed necessary and proper for the collection of the tax. Upon a resolution of the county commission, the State Department of Revenue may collect the tax imposed by the county pursuant to this part. All persons, firms, businesses, and corporations owing the tax shall pay it to the Department of Revenue and the payment shall be a full and complete discharge of all liability for the tax owed the county. The Department of Revenue shall promulgate reasonable rules and regulations to facilitate the orderly and efficient collection of the tax imposed pursuant to this part. The Department of Revenue may recover all costs of collecting the tax, not to exceed five percent of the proceeds and shall pay the net amount remaining thereafter to the county commission.  (Act 2015-414, p. 1250, § 8; Act 2015-449, p. 1451, § 8.)
AL Code § 45-44-242.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.08 - Delinquency in Payment of Tax.

Section 45-44-242.08Delinquency in payment of tax. If any distributor, retail dealer, or storer in gasoline or motor fuel fails to make monthly reports or fails to pay the tax imposed under this part, the tax shall be deemed delinquent. A penalty in the amount of 25 percent of the tax liability shall be added to the amount due. If the county commission determines that a good and sufficient cause exists for the delinquency, the penalty may be waived by the county commission. If any person is delinquent in the payment of the tax imposed pursuant to this part, the county commission shall issue execution for the collection of the tax, directed to any sheriff of the state. The sheriff shall then proceed to collect the tax in the manner now provided by law for the collection of delinquent taxes by the county tax collector and shall make a return of the execution to the county commission. The tax imposed pursuant to this part and any penalties provided herein shall be held as a debt payable to the county by the person against whom the tax has been imposed or against whom the penalties shall have accrued. All taxes and penalties shall be a lien upon the property in the county and elsewhere in this state of the person against whom the tax has been imposed and the penalties have accrued.  (Act 2015-414, p. 1250, § 9; Act 2015-449, p. 1451, § 9.)
AL Code § 45-44-242.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.09 - Payment of Tax Deemed a Credit Against Amount Due.

Section 45-44-242.09Payment of tax deemed a credit against amount due. The acceptance of any amount paid pursuant to this part shall not preclude the collection of the amount which is actually due. The amount actually paid shall constitute a credit against the amount which is actually due.  (Act 2015-414, p. 1250, § 10; Act 2015-449, p. 1451, § 10.)
AL Code § 45-44-242.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.10 - Penalties.

Section 45-44-242.10Penalties. Any distributor, storer, or dealer who violates this part or who fails to comply with any rule or regulation promulgated hereunder, may be restrained, and prosecution instituted by the Attorney General, or by counsel as the county commission directs, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal of which is taxable until those persons have complied with this part.  (Act 2015-414, p. 1250, § 11; Act 2015-449, p. 1451, § 11.)
AL Code § 45-44-242.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.11 - Quarterly Reports.

Section 45-44-242.11Quarterly reports. An agent of any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county commission on the fifteenth day of January, April, July, and October of each year all shipments of gasoline or motor fuel handled and delivered to any person in the county during the preceding three months. The report shall give the names and addresses of the consignor or consignee shipping and receiving the gasoline or motor fuel and the number of gallons or pounds contained in each and every shipment.  (Act 2015-414, p. 1250, § 12; Act 2015-449, p. 1451, § 12.)
AL Code § 45-44-242.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.12 - Disposition of Funds.

Section 45-44-242.12Disposition of funds. One-half of the proceeds of the tax imposed under authority of this part shall be paid into the road and bridge fund in the county treasury for use as provided in Section 45-44-242.13 and one-half of the proceeds shall be distributed to the Macon County Economic Development Authority.  (Act 2015-414, p. 1250, § 13; Act 2015-449, p. 1451, § 13.)
AL Code § 45-44-242.13 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.13 - Use of Funds.

Section 45-44-242.13Use of funds. Expenditures from the special fund provided for in Section 45-44-242.12 shall be made exclusively for the purpose of construction, improvement, and maintenance of public highways and bridges including administrative expenses in connection therewith, the retirement of securities evidencing obligations incurred for payment of costs of any construction, improvement, and maintenance, the matching of federal or state funds in the construction of improved roads and bridges in the county in the same manner as other county funds are used to match federal and state funds and for payment of the costs incurred in the administration, and the enforcement of this part.  (Act 2015-414, p.. 1250, § 14; Act 2015-449, p. 1451, § 14.)
AL Code § 45-44-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 4 - Tax, Lodging.|Section 45-44-243 - Levy and Collection; Disposition of Funds.

Section 45-44-243Levy and collection; disposition of funds. (a) This section shall be applicable only to Macon County. (b) There is levied and imposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount of five percent of the charge for the room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room; provided, however, that there is exempted from the tax levied under this section any rentals or services taxed under Division 1, commencing with Section 40-23-1, of Article 1 of Chapter 23 of Title 40. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place. (c) The tax herein levied shall be collected in the same manner as the state lodgings tax as provided in Chapter 26, Title 40, and the net proceeds, less a reasonable cost of collection, from the tax shall be paid into the Macon County General Fund to be expended as are other county funds. (Act 2006-351, p. 926, §§ 1-3.)
AL Code § 45-44-245 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 6 - Tax, Severance.|Section 45-44-245 - Definitions; Levy of Tax; Permit; Fees.

Section 45-44-245Definitions; levy of tax; permit; fees. (a) When used in this section, the following terms shall have the following meanings: (1) PERSON. Any individual, firm, partnership, corporation, association, or combination who, for a fee, severs clay, sand, or gravel within Macon County. (2) PRODUCER. Any person engaging in the business of severing clay, sand, or gravel for a fee from the soil within Macon County. (3) SEVERING. Cutting, mining, stripping, or otherwise taking or removing clay, sand, or gravel from the soil within Macon County for a fee. (b) In Macon County, the Macon County Commission may levy an additional severance fee of seven cents ($.07) per ton on gravel or nine cents ($.09) per cubic yard, or two cents ($.02) per ton on sand and clay or three cents ($.03) per cubic yard, whichever is applicable, on the severance of clay, sand, or gravel. These fees are levied and collected based upon tons or yards sold. Each producer shall collect the fee from the purchaser at the point of sale. The county commission may contract with the State Revenue Department to collect the tax and may pay an administrative fee to the department. (c) Each producer and each transporter of clay, sand, or gravel which is severed in Macon County shall apply for a permit. The Judge of Probate of Macon County shall issue the permit upon a form which shall be provided by the judge of probate. The permit shall entitle a producer or transporter to drive or operate a truck or trucks transporting clay, sand, or gravel which has been severed from the soils in Macon County. At the time of applying for the permit, the applicant shall pay to the judge of probate an annual fee determined by the Macon County Commission in an amount not to exceed five hundred dollars ($500) annually. The permit may be renewed annually as provided by the Macon County Commission. (d) The fees imposed by this section shall constitute a debt due Macon County and may be collected by civil suit in addition to other methods provided by law. The court may impose a civil penalty not to exceed one thousand dollars ($1,000) for failure to pay the fees or secure a permit fee as provided by this section. (e) The Macon County Commission and the judge of probate shall distribute the proceeds of the severance taxes and permit fees as follows: (1) Ninety percent to the Macon County Economic Development Authority which shall use the funds for economic development activities. (2) Ten percent to the Macon County Sheriff’s Department which shall use the funds to defray the cost of enforcing this section.  (Act 99-255, p. 337, §§ 1-5.)
AL Code § 45-44-247 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 8 - Tax, Sales, and Use (Expires November 30, 2020).|Section 45-44-247 - Legislative Findings.

Section 45-44-247Legislative findings. The Legislature finds that an immediate crisis exists in the delivery of ambulance service to the citizens of Macon County. Based on a unanimous resolution of the Macon County Commission, the Legislature, by this part, authorizes the Macon County Commission to levy a temporary one-half cent sales and use tax in the county with the proceeds earmarked only for ambulance service for the citizens of Macon County. (Act 2019-337, §1.)
AL Code § 45-44-247.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 8 - Tax, Sales, and Use (Expires November 30, 2020).|Section 45-44-247.01 - Definitions.

Section 45-44-247.01Definitions. As used in this part, the following words have the following meanings: (1) COUNTY. Macon County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Macon County, including, but not limited to, Article 1 and Article 2 of Chapter 23 of Title 40. (Act 2019-337, §2.)
AL Code § 45-44-247.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 8 - Tax, Sales, and Use (Expires November 30, 2020).|Section 45-44-247.02 - Levy of Tax.

Section 45-44-247.02Levy of tax. (a) The Macon County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one-half of one percent on sales, use, storage, consumption, or gross receipts in the county. The tax authorized by this part may only be levied until January 30, 2022. (b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part. (c) Any tax levied under this part may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax. (Act 2019-337, §3; Act 2020-195, §1.)
AL Code § 45-44-247.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 8 - Tax, Sales, and Use (Expires November 30, 2020).|Section 45-44-247.03 - Collection of Tax.

Section 45-44-247.03Collection of tax. The tax levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county and those sales and use taxes applicable only to the county. (Act 2019-337, §4.)
AL Code § 45-44-247.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 8 - Tax, Sales, and Use (Expires November 30, 2020).|Section 45-44-247.04 - Addition of Tax to Sales Price.

Section 45-44-247.04Addition of tax to sales price. Each person engaging or continuing in a business subject to the tax levied by this part shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected to the tax to fail or refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this part. It shall be unlawful for any person subjected 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 2019-337, §5.)
AL Code § 45-44-247.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 8 - Tax, Sales, and Use (Expires November 30, 2020).|Section 45-44-247.05 - Collection and Enforcement.

Section 45-44-247.05Collection and enforcement. The tax levied by this part shall constitute a debt due Macon 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 county shall collect the tax and enforce this part and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the tax. (Act 2019-337, §6.)
AL Code § 45-44-247.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 8 - Tax, Sales, and Use (Expires November 30, 2020).|Section 45-44-247.06 - Application of State Statutes.

Section 45-44-247.06Application of state statutes. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Macon County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the tax levied under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local acts applicable to the county. All provisions of the existing sales and use tax statutes that are made applicable by this part to the tax levied under this part, including any provisions for the administration and enforcement of this part, are incorporated by reference and made part of this part as if fully set forth herein. (Act 2019-337, §7.)
AL Code § 45-44-247.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 8 - Tax, Sales, and Use (Expires November 30, 2020).|Section 45-44-247.07 - Disposition of Funds.

Section 45-44-247.07Disposition of funds. All taxes collected under this part shall be remitted to Macon County and deposited in the Macon County General Fund to be used only to fund ambulance services for the citizens of Macon County. (Act 2019-337, §8.)
AL Code § 45-44-247.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 8 - Tax, Sales, and Use (Expires November 30, 2020).|Section 45-44-247.08 - Expiration of Authority.

Section 45-44-247.08Expiration of authority. The authority of the Macon County Commission to levy the sales and use tax authorized by this part shall expire on January 30, 2022. This provision shall not affect the authority of Macon County to collect any taxes levied pursuant to this part prior to that date. (Act 2019-337, §9; Act 2020-195, §1.)
AL Code § 45-44A-40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44A - Macon County Municipalities.|Article 4 - Tuskegee.|Part 1 - Unsafe Buildings.|Section 45-44A-40 - Authority to Demolish Unsafe Buildings.

Section 45-44A-40Authority to demolish unsafe buildings. The City of Tuskegee shall have authority, after notice as provided herein, to move or demolish buildings and structures, or parts of buildings and structures, party walls and foundations when the same are found by the governing body of the city to be unsafe to the extent of being a public nuisance from any cause.  (Act 79-231, p. 356, § 1.)