reglab/housing_qa huggingface dataset:
AL Code § 45-50-240 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 1 - Board of Equalization.|Section 45-50-240 - Compensation.

Section 45-50-240Compensation.  (a) The chair and each member of the Board of Equalization of Monroe County shall be entitled to an additional fifteen dollars ($15) per day for each day's service as provided by law. The compensation shall be payable from any funds of the county general fund not previously appropriated.  (b) The board of equalization is further entitled to receive an additional travel allowance of up to two hundred fifty dollars ($250) per year. The allowance shall be paid periodically during the year as the Monroe County Commission shall designate.  (Act 79­558, p. 1007, §§ 1, 2.)
AL Code § 45-50-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 2 - Employees.|Section 45-50-241 - Clerical Employees - Tax Assessor.

Section 45-50-241Clerical employees - Tax assessor. The Tax Assessor of Monroe County is hereby authorized and empowered to hire the number of clerical employees necessary to efficiently staff the office. The county commission or other like governing body of the county shall fix the tax assessor's clerk hire allowance at a figure not to exceed thirteen thousand two hundred dollars ($13,200) per year, plus an additional six hundred fifty dollars ($650) per month, payable out of the general fund of the county.  (Acts 1975, No. 686, p. 1437, § 1; Act 80-717, p. 1450, § 1; Act 81-958, 1st Sp. Sess., p. 108, § 1.)
AL Code § 45-50-241.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 2 - Employees.|Section 45-50-241.01 - Clerical Employees - Tax Assessor.

Section 45-50-241.01Clerical employees - Tax assessor. The Tax Collector of Monroe County is hereby authorized and empowered to hire the number of clerical employees necessary to efficiently staff the office. The county commission or other like governing body of the county shall fix the tax collector's clerk hire allowance at a figure not to exceed thirteen thousand two hundred dollars ($13,200) per year, plus an additional six hundred fifty dollars ($650) per month, payable out of the general fund of the county.  (Acts 1975, No. 682, p. 1435, § 1; Act 80-718, p. 1450, § 1; Act 81-959, 1st Sp. Sess., p. 109, § 1.)
AL Code § 45-50-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 4 - Tax, Ad Valorem.|Section 45-50-243 - Ad Valorem Tax Authorized.

Section 45-50-243Ad valorem tax authorized.  (a) The following words and phrases shall have the following meanings: (1) AMENDMENT 373. That amendment to the Constitution that was proposed by Act 6, 1978 Second Special Session. (2) COMMISSION. Monroe County Commission.  (3) CONSTITUTION. The Constitution of Alabama of 1901.  (4) COUNTY. Monroe County, Alabama.  (5) PUBLIC CORPORATION. Any public corporation the directors or members of which are appointed by the commission and which issues obligations to provide funds to construct a jail for lease to the county. (6) SECTION 215. Section 215 of the Constitution.  (7) SPECIAL TAX. The special ad valorem tax for necessary public buildings, bridges, and roads authorized in Section 215 and levied and collected on taxable property in the county.  (b) The county presently levies and collects the special tax at a rate of twenty-five cents ($.25) on each one hundred dollars ($100) (2.5 mills on each dollar) of assessed value pursuant to Section 215. Pursuant to a resolution adopted by the county commission in accordance with Amendment 373, the county proposes to increase the rate at which it may levy and collect the special tax to a maximum rate, for any tax year, which is equal to sixty-five cents ($.65) on each one hundred dollars ($100) (6.5 mills on each dollar) of assessed value. (c) Pursuant to subsection (f) of Amendment 373 and a resolution adopted by the county commission after a public hearing, the county commission may increase the rate at which the county levies and collects the special tax to a maximum rate, for any tax year, which is equal to sixty-five cents ($.65) on each one hundred dollars ($100) (6.5 mills on each dollar) of assessed value; provided that the proceeds attributable to the increase in the rate of levy may be used only for the acquisition, construction, maintenance, and operation of a jail in the county and for the payment of debt service on any obligations incurred by the county or a public corporation for such purpose. The county shall discontinue the levy of three of the additional mills upon the earlier of (1) the September 30 of the year in which all such obligations incurred by the county or by a public corporation have been paid, or (2) the tax year for which the special tax becomes due and payable on October 1, 2023. The remaining one of the additional mills shall thereafter be used solely for the purpose of operating and maintaining the jail.  (d) The increase in the rate at which the special tax may be levied and collected pursuant to this section is subject to the approval of a majority of the qualified electors residing in the county who vote on the proposed increase at a special election called and held for such purpose pursuant to subsection (f) of Amendment 373.  (Act 96-625, p. 995, §§ 1-4.)
AL Code § 45-50-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244 - Levy of Tax.

Section 45-50-244Levy of tax. The County Commission of Monroe County may levy, in addition to all other taxes now imposed by law, a privilege or license tax paralleling the state tax on the businesses of renting rooms, lodging, or accommodations to transients as provided for in Chapter 26 of Title 40, as heretofore or hereafter amended or supplemented, hereinafter referred to as the state lodging tax, in the manner and at the rate hereinafter prescribed, upon every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county the business of renting or furnishing any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, bed and breakfast facility, tourist camp, tourist cabin, tourist court, or any other place in which rooms, lodgings, or accommodations are rented or furnished to transients for a consideration, a privilege, or license tax is hereby levied in an amount to be determined by application of the rate of four percent of the charge for such room or rooms, lodging, or accommodation, including any charge for use or rental of personal property and services furnished in such room. Provided, however, there is exempted from the tax levied under this part any rental or services taxed under the Alabama Sales Tax Act, provided for in Chapter 23 of Title 40, as heretofore or hereafter amended or supplemented. The tax shall not apply to rooms, lodgings, or accommodations supplied for a period of 30 continuous days or more in any place.  (Act 2000-341, p. 539, § 1.)
AL Code § 45-50-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.01 - Collection of Tax.

Section 45-50-244.01Collection of tax. The tax levied under this part shall be paid to and collected by the county or the collection agency from time to time designated in writing by the governing body of the county to serve in such capacity for and on behalf of the county (the county or any such collection agency, as applicable, being herein-after, for these purposes, referred to as the agency).  (b) The agency, or Monroe County if not the agency, shall comply with Chapter 2A of Title 40 in the administration and collection of the tax.  (Act 2000-341, p. 539, § 2.)
AL Code § 45-50-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.02 - Filing of Monthly Report and Payment.

Section 45-50-244.02Filing of monthly report and payment. The tax levied under this part except as otherwise provided, 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. On or before the twentieth day in each month after this part has taken effect, every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity on whom or which the taxes levied by this part are imposed, shall render to the agency, on a form prescribed by the agency, a true and correct statement showing the gross proceeds of the business for the next preceding month, together with such other information as the agency may require, and at the time of making such monthly report the taxpayer shall compute the taxes due and shall pay to the agency the amount of taxes shown to be due. The agency, for good cause, may extend the time for making any return required under this part, but the time for filing any such return shall not be extended for a period greater than 30 days from the date such return is due to be made.  (Act 2000-341, p. 539, § 3.)
AL Code § 45-50-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.03 - Cash and Credit Business.

Section 45-50-244.03Cash and credit business. Any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity taxable under this part having a cash and credit business may report such cash business, and the taxpayer shall thereafter include in each monthly report all credit collections made during the preceding month and shall pay the taxes due thereon at the time of filing such report, but in no event shall the gross proceeds of such credit business be included in the measure of tax to be paid until collections of such credit business shall have been made.  (Act 2000-341, p. 539, § 4.)
AL Code § 45-50-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.04 - Annual Report.

Section 45-50-244.04Annual report. On or before 30 days after the end of the tax year, each person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity liable for the payment of a privilege tax as levied by this part shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him, her, or it in accordance with this part and deduct the amount of monthly payments as hereinbefore provided, if any have been made, and transmit with this report a remittance in the form required by this part covering the residue of the tax chargeable against him, her, or it, to the agency, and such report shall be verified by oath.  (Act 2000-341, p. 539, § 5.)
AL Code § 45-50-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.05 - Recordkeeping.

Section 45-50-244.05Recordkeeping. It shall be the duty of every person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business taxed hereunder to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he, she, or it is liable under this part. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the agency, or any duly authorized representative thereof.  (Act 2000-341, p. 539, § 6.)
AL Code § 45-50-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.06 - Perjury.

Section 45-50-244.06Perjury. The monthly reports herein required to be made are not required to be made on oath, but wherever in this part any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths; and any false statement or a material fact or omission to state a material fact made with the intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punishable as provided by law.  (Act 2000-341, p. 539, § 7.)
AL Code § 45-50-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.07 - Inspection of Reports or Returns.

Section 45-50-244.07Inspection of reports or returns. All reports or returns filed with the agency under this part shall be available for inspection by the governing body of the county, or any duly designated representative, at reasonable times during business hours.  (Act 2000-341, p. 539, § 8.)
AL Code § 45-50-244.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.08 - Failure to Add Tax to Service Price.

Section 45-50-244.08Failure to add tax to service price. It shall be unlawful for any person, corporation, partnership, firm, limited liability company, association, proprietorship, or other entity engaged in or continuing within the county any business for which a license or privilege tax is required by this part to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall any person refund or offer to refund all or any part of the amount collected as tax under this part or to absorb such tax or to advertise directly or indirectly the absorption or refund of such tax or any portion of the same.  (Act 2000-341, p. 539, § 9.)
AL Code § 45-50-244.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.09 - Enforcement.

Section 45-50-244.09Enforcement. The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of the person from whom the taxes are due or who is required to collect the taxes. All provisions of the revenue laws of this state which apply to the enforcement of liens for privilege or license taxes due the state shall apply fully to the collection of the county taxes levied hereby, and the agency for the use and benefit of the county shall collect such taxes and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that the state or the Department of Revenue of the state, hereinafter, the department, has for collection of the state lodging tax. The agency 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 part, and to otherwise enforce this part, including any litigation involving this part; and the agency shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it for the county.  (Act 2000-–341, p. 539, § 10.)
AL Code § 45-50-244.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 5 - Tax, Lodging.|Section 45-50-244.11 - Cost of Collection.

Section 45-50-244.11Cost of collection. The designated collection agency shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections not to exceed two percent of the total amount of tax collected. Following that deduction, the collection agency shall pay the remainder of the tax proceeds to Monroe County. The net proceeds of the tax levied pursuant to this part shall be used for the purpose of paying costs of acquiring, providing, constructing, and operating a new jail in the county, including the acquisition of land and equipment, and for the payment of debt service on any indebtedness issued or incurred by the county or a public corporation for such purpose.  (Act 2000-341, p. 539, § 12.)
AL Code § 45-52A-35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 52A - Morgan County Municipalities.|Article 3 - Decatur.|Part 6 - Utilities.|Section 45-52A-35 - Municipal Utilities Board - Creation.

Section 45-52A-35Municipal Utilities Board - Creation. There is created and established the Municipal Utilities Board of Decatur, Morgan County, Alabama, to be composed of three members. (Acts 1939, No. 89, p. 47, § 1.)
AL Code § 45-52A-35.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 52A - Morgan County Municipalities.|Article 3 - Decatur.|Part 6 - Utilities.|Section 45-52A-35.01 - Municipal Utilities Board - Appointment of Members.

Section 45-52A-35.01Municipal Utilities Board - Appointment of members. H. A. Wyatt of Decatur, Morgan County, is named and appointed as a member of the board to serve until the second Monday in January, 1942, and until his successor is elected and qualified. James H. Johnson of Decatur, Morgan County, is named and appointed as a member of the board to serve until the second Monday in January, 1945, and until his successor is elected and qualified. T. J. Cottingham of Decatur, Morgan County, is named and appointed as a member of the board to serve until the second Monday in January, 1948, and until his successor is elected and qualified. (Acts 1939, No. 89, p. 47, § 2.)
AL Code § 45-52A-35.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 52A - Morgan County Municipalities.|Article 3 - Decatur.|Part 6 - Utilities.|Section 45-52A-35.02 - Municipal Utilities Board - Qualification of Members.

Section 45-52A-35.02Municipal Utilities Board - Qualification of members. No person shall be eligible for membership on the board who is not a qualified elector of the City of Decatur, or who is an officer of the city, or an employee thereof or is a member of the governing body of the city, or the term for which he or she was elected on the governing body has expired within six months prior to his or her election to the board.  (Acts 1939, No. 89, p. 47, § 3; Act 83-820, 3rd Sp. Sess., p. 32, § 1.)
AL Code § 45-52A-35.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 52A - Morgan County Municipalities.|Article 3 - Decatur.|Part 6 - Utilities.|Section 45-52A-35.03 - Municipal Utilities Board - Oath of Office.

Section 45-52A-35.03Municipal Utilities Board - Oath of office. Before entering upon the duties of his or her office, each member of the board shall take and subscribe the following oath: "I do solemnly swear that I will support the Constitution of the State of Alabama, the Constitution of the United States, and that I will faithfully, zealously, and impartially discharge the duties of the office upon which I am about to enter, without fear or favor, for the public welfare; so help me God." The successors to the members of the board named in this part shall take and subscribe to the same oath.  (Acts 1939, No. 89, p. 47, § 4.)
AL Code § 45-52A-35.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 52A - Morgan County Municipalities.|Article 3 - Decatur.|Part 6 - Utilities.|Section 45-52A-35.04 - Municipal Utilities Board - Election of Members; Term of Office.

Section 45-52A-35.04Municipal Utilities Board - Election of members; term of office. The members of the board shall serve staggered terms of nine years each. Each term shall begin on July 1, following the expiration of the term of the member whose term has expired and shall expire on June 30 of the year concluding the nine-year term. At a meeting of the governing body of the City of Decatur in March in each year that the term of a member of the board expires on June 30 next following, the governing body shall elect the successor of the member of the board whose term expires on June 30 next following and the person so elected shall become a member of the board on July 1 next following his or her election and shall hold the position for a period of nine years and until his or her successor is elected and qualified. A member of the board may succeed himself or herself if the governing body desires to reelect him or her. Whenever a vacancy occurs in the board by resignation, death, or some other cause, the governing body shall immediately fill the vacancy electing another person to the board, who shall serve for the remainder of the unexpired term of the member he or she succeeds. The terms of the present members of the board shall expire as follows: William E. Sexton’s term shall expire on June 30, 1984; Haskell J. Ross' term shall expire on June 30, 1987, and Wilson Morgan's term shall expire on June 30, 1990.  (Acts 1939, No. 89, p. 47, § 5; Act 83-820, 3rd Sp. Sess., p. 32, § 1.)
AL Code § 45-52A-35.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 52A - Morgan County Municipalities.|Article 3 - Decatur.|Part 6 - Utilities.|Section 45-52A-35.05 - Municipal Utilities Board - Organization.

Section 45-52A-35.05Municipal Utilities Board - Organization. At the first meeting of the board after March 3, 1939, the members shall elect one of their number as chair and one of their number as secretary, thereafter the board shall annually elect from among their number a chair and secretary. Vacancies in the offices of chair and secretary shall be filled by the board, if and when the same may occur.  (Acts 1939, No. 89, p. 47, § 6.)
AL Code § 45-52A-35.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 52A - Morgan County Municipalities.|Article 3 - Decatur.|Part 6 - Utilities.|Section 45-52A-35.06 - Municipal Utilities Board - Compensation.

Section 45-52A-35.06Municipal Utilities Board - Compensation. The chair of the board shall be paid at the rate of three hundred dollars ($300) per month and each of the other members of the board shall be paid at the rate of two hundred fifty dollars ($250) per month. The compensation of the members of the board shall be paid in monthly installments from the money received from the operation of the utilities under the control of the board in such proportions as the board may from time to time fix and determine. The members of the board shall be reimbursed from funds of the utilities under the control of the board for travel and other expenses incurred by members of the board in the performance of their duties.  (Acts 1939, No. 89, p. 47, § 7; Acts 1963, No. 404, p. 903, § 1; Act 83–820, 3rd Sp. Sess., p. 32, § 1.)
AL Code § 45-52A-35.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 52A - Morgan County Municipalities.|Article 3 - Decatur.|Part 6 - Utilities.|Section 45-52A-35.07 - Municipal Utilities Board - Meetings.

Section 45-52A-35.07Municipal Utilities Board - Meetings. (a) The board shall hold a regular meeting each month on a meeting date fixed by the board from time to time and shall hold such other meetings at such times and places as the members of the board may elect.  (b) The chair of the board or any two members may call a meeting at any time he, she, or they may consider that the business demands that a meeting be held. (c) Any two members of the board shall constitute a quorum.  (d) A true record of the proceedings of all meetings of the board shall be kept by the secretary.  (e) At the call of any member the vote on any pending question shall be taken by ayes and noes, and the same shall be entered on the record.  (f) The record of the proceedings of the board shall be open to the mayor and any member of the governing body of the city and to the public at all times. (g) A copy from the records, certified by the secretary, shall be competent evidence in all courts.  (Acts 1939, No. 89, p. 47, § 8; Act 83-820, 3rd Sp. Sess., p. 32, § 1.)