reglab/housing_qa huggingface dataset:
AL Code § 45-17-90.42 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.42 - Statement of Sales and Withdrawals.

Section 45-17-90.42Statement of sales and withdrawals. On or before the 20th day of each month after April 11, 2002, every person upon whom the excise tax is levied shall render to the County Commission of Colbert County on forms prescribed by such county commission a true and correct statement of all sales and withdrawals of gasoline made by him or her or them during the next preceding month, liable for payment of the excise tax imposed pursuant to the provisions of this subpart, and shall furnish to the Colbert County Commission such additional information as the Colbert County Commission may require upon blanks to be formulated and furnished by the Colbert County Commission, and at the time of making such report shall pay to the Colbert County Commission an amount of money equal to the excise tax levied under this subpart. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon conviction thereupon the person so convicted shall be punished as provided by law for the crime of perjury.  (Act 2002-293, p. 613, §3.)
AL Code § 45-17-90.43 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.43 - Recordkeeping.

Section 45-17-90.43Recordkeeping. All distributors, storers, and retail dealers shall keep for not less than three years within the State of Alabama at some certain place or office such books, documents, or papers as will clearly show the amount of sale or withdrawals of gasoline and motor fuel made in Colbert County taxed under this subpart.  (Act 2002-293, p. 613, §4.)
AL Code § 45-17-90.44 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.44 - Report of Business Location and Postal Address; Change of Address.

Section 45-17-90.44Report of business location and postal address; change of address. Within 30 days after any tax shall have been levied under authority of this subpart, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in Colbert County shall make a report on blanks furnished under Section 45-17-90.42 to the Colbert County Commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within Colbert County, which information shall be entered by the Colbert County Commission on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another such distributor, storer, or retail dealer shall within 30 days thereafter notify the Colbert County Commission of such removal giving the former place and post office address and also the place and post office address to which his or her place of business has been removed. After the tax imposed under this subpart has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel in Colbert County until he or she shall have made such reports to the Colbert County Commission.  (Act 2002-293, p. 613, §5.)
AL Code § 45-17-90.45 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.45 - Failure to Report.

Section 45-17-90.45Failure to report. If any distributor, storer, or retail dealer of gasoline or motor fuel in Colbert County shall fail to make the reports or any of them as required in any provision of this subpart or shall fail to comply with any regulation adopted for the collection of the tax by the Colbert County Commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law.  (Act 2002-293, p. 613, §6.)
AL Code § 45-17-90.46 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.46 - Review of Records; Rules and Regulations; Recovery of Collection Costs.

Section 45-17-90.46Review of records; rules and regulations; recovery of collection costs. It shall be the duty of the County Commission of Colbert County to enforce the provisions of this subpart upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the Colbert County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under the provisions of this subpart. The State Department of Revenue shall commence the administration and collection of the taxes imposed herein no later than the first day of the third month following the receipt and approval by the Commissioner of Revenue of the resolution provided for above. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and regulations to facilitate the orderly and efficient collection of the taxes. The department is authorized to recover all costs of collecting such taxes, not to exceed five percent of the proceeds thereof, from such proceeds and shall pay the net amount remaining thereafter to the county.  (Act 2002-293, p. 613, §7.)
AL Code § 45-17-90.47 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.47 - Penalty for Delinquency.

Section 45-17-90.47Penalty for delinquency. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under authority of this subpart, the tax shall be deemed delinquent within the meaning of this subpart and there shall be added to the amount of the tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Colbert County a good and sufficient cause or reason is shown for such delinquency, the penalty may be rescinded. The Colbert County Commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this subpart. If any person shall be delinquent in the payment of any tax imposed pursuant to the provisions of this subpart, the County Commission of Colbert County shall issue execution for the collection of the same, directed to the Colbert County Sheriff, who shall proceed to collect the same in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of such execution to the Colbert County Commission. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to Colbert County by the person against whom the same shall have been imposed or against whom the penalties shall have accrued, and all such taxes and penalties shall be a lien upon the property in Colbert County and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued.  (Act 2002-293, p. 613, §8.)
AL Code § 45-17-90.48 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.48 - Actual Payment Deemed a Credit Against Amount Due.

Section 45-17-90.48Actual payment deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this subpart shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due.  (Act 2002-293, p. 613, §9.)
AL Code § 45-17-90.49 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.49 - Violations.

Section 45-17-90.49Violations. Any distributor, storer, or dealer who shall violate any provisions of this subpart or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of Colbert County by the Attorney General of the State of Alabama, or by such counsel as the County Commission of Colbert County shall direct, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel the sale or withdrawal of which is taxable until such persons shall have complied with the provisions of this subpart.  (Act 2002-293, p. 613, §10.)
AL Code § 45-17-90.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.50 - Report of Gasoline or Motor Fuel Shipments.

Section 45-17-90.50Report of gasoline or motor fuel shipments. Each agent of any railroad company, bus, or truck operator or other transportation company or agency operating in Colbert County shall report to the County Commission of Colbert County on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel as defined in this subpart or substitutes therefor handled by him or her or through the station or office at which he or she is the agent, and delivered to any person in Colbert County during the preceding three months, giving the names and address of the consignor or consignee shipping and receiving the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained in each and every shipment.  (Act 2002-293, p. 613, §11.)
AL Code § 45-17-90.51 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.51 - Special Fund.

Section 45-17-90.51Special fund. Unless otherwise directly deposited with a paying agent or trustee as permitted in Section 45-17-90.52, the proceeds of the taxes imposed under authority of this subpart shall be paid into a special fund in the county treasury for use as provided in Section 45-17-90.52.  (Act 2002-293, p. 613, §12.)
AL Code § 45-17-90.52 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.52 - Disposition of Funds.

Section 45-17-90.52Disposition of funds. Expenditures from the special fund provided for in Section 45-17-90.51 shall be made exclusively for the purposes of paying principal of, premium, if any, and interest on securities evidencing obligations incurred for payment for the Shoals Economic Development Project. All of the proceeds of the taxes herein authorized shall be specifically pledged by the Colbert County Commission to the payment of principal of, premium, if any, and interest on the securities, whether such securities are issued by the county or by a local public corporation. The pledge of the taxes herein authorized for the payment of the principal of, premium, if any, and interest on securities issued by Colbert County or a local public corporation, together with any applicable covenants of the county and the local public corporation relating to such pledge, shall have the force of contract between the county, the local public corporation, and the holders of the securities. The proceeds of the taxes may be deposited by the county or the State Department of Revenue, if the department is the collector of the taxes, directly with the paying agent or the trustee of the securities. Notwithstanding the foregoing provisions of this section, no monies from the special fund provided for in Section 45-17-90.51 and no proceeds of any securities shall be expended for any purpose on the Florence River Heritage Trail. (Act 2002-293, p. 613, §13; Act 2018-292, §1.)
AL Code § 45-17-90.53 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.53 - Duration of Tax; Referendum.

Section 45-17-90.53Duration of tax; referendum. (a) Subject to subsection (b), the taxes herein authorized shall continue so long as securities secured by a pledge of such taxes shall remain outstanding. Such taxes shall expire and the Local Public Corporation shall be abolished when the original securities, including refunding securities hereafter issued to refund the original securities, for the Shoals Economic Development Project shall have been paid in full. Securities, for which an irrevocable trust fund consisting of cash or direct general obligations of the United States of America, or both, shall be established for retirement of all of the principal of or interest on any outstanding security, shall be deemed paid in full for the purposes of this subpart. (b) Notwithstanding subsection (a), on the date when the original securities for the Shoals Economic Development Project shall have been paid in full, the taxes herein authorized and the Local Public Corporation shall continue if approved by a majority of the qualified electors of Colbert County who vote in an election to be held on the day designated by the Judge of Probate of Colbert County. The notice of the election shall be given by the judge of probate, and the election shall be held, conducted, and the results canvassed in the manner as other county elections. The election shall be held in conjunction with the next regularly scheduled state election. The question to be presented to the voters shall be, "Do you favor the continuation of the provision of Act No. 2002-293, which authorizes the county commission to levy an excise tax on the sale of gasoline for the purpose of economic development and the continuation of the provision of such act which establishes the Local Public Corporation? Yes ( ) No ( )." The county shall pay any costs and expenses not otherwise reimbursed by a governmental agency which are incidental to the election. If a majority of the votes cast in the election are "Yes," all of the provisions of the act shall continue to be operative. If the majority of the votes cast are "No," the tax authorized herein and the establishment of the Local Public Corporation shall be repealed and shall have no further effect. The Judge of Probate of Colbert County shall certify the results of the election to the Secretary of State. (c) Notwithstanding any other provision of this subpart, the Local Public Corporation may not increase any outstanding debt or debt obligations or create additional debts relating to the original bond balance owed as of May 13, 2005.  (Act 2002-293, p. 613, §14; Act 2005-136, p. 238, §1.)
AL Code § 45-17-90.54 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 2 - Funding for the Shoals Economic Development Project.|Section 45-17-90.54 - Purpose; Powers.

Section 45-17-90.54Purpose; powers. (a) It is hereby determined that the development of the Shoals Economic Development Project is for a public purpose and will be in the best interest of the citizens of Lauderdale County and Colbert County. For the purposes of aiding or cooperating with Lauderdale County, the City of Florence, RSA, and with a local public corporation in the development, acquisition, construction, improvement, or financing of the Shoals Economic Development Project, Colbert County and the Cities of Sheffield, Tuscumbia, and Muscle Shoals may, upon such terms and with or without consideration, as it may determine: (1) Lend or donate money to, guarantee all or any part of the securities, or perform services for the benefit of, the local public corporation. (2) Donate, sell, convey, transfer, lease, or grant to the local public corporation or to RSA without the necessity of authorization at any election of qualified voters, any real or personal property of any kind. (3) Do any and all things, whether or not specifically authorized in this subpart not otherwise prohibited by law, that are necessary or convenient to aid and cooperate with the local public corporation and RSA, in the development, acquisition, construction, improvement, or financing of the Shoals Economic Development Project. (4) Pay, or provide for, in whole or in part, the payment of the principal of, premium, if any, or interest on the securities issued by a local public corporation, including pledging the taxes herein authorized to the payment of principal of, premium, if any, and interest on such securities. (5) Issue its warrants or other securities on such terms and conditions as it may determine in order to provide moneys to make any loan, donation, or payment authorized in this section. (b) With the approval of the authorized municipalities and Lauderdale County and Colbert County, the local public corporation may, in conjunction with the Shoals Economic Development Project: (1) Donate, sell, convey, transfer, lease, or grant to RSA, without the necessity of authorization at any election of qualified voters, any real or personal property of any kind. (2) Do any and all things, whether or not specifically authorized in this subpart not otherwise prohibited by law, that are necessary or convenient to aid and cooperate in the development, acquisition, construction, improvement, or financing of the Shoals Economic Development Project.  (Act 2002-293, p. 613, §15.)
AL Code § 45-17-90.80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 1 - Economic Development.|Division 3 - County Community Development Commission.|Section 45-17-90.80 - Community Development Commission; Rules and Regulations; Fund.

Section 45-17-90.80Community Development Commission; rules and regulations; fund. (a) The Colbert County Community Development Commission is hereby created. The commission may receive and by majority vote distribute any funds in the Community Development Fund created pursuant to subsection (d) for the purposes of promoting economic development, education, recreation, including, but not limited to, community centers, conservation, and fire protection. The commission may also expend funds for the purposes authorized in Section 29-2-120. (b) The commission shall be comprised of the following members: (1) The Judge of Probate of Colbert County, who shall serve as an ex officio member, or his or her designee whose term shall coincide with the term of the judge of probate. (2) A person appointed by each senator representing Colbert County whose term shall coincide with the term of the senator or until a replacement is appointed. (3) A person appointed by each member of the House of Representatives representing a portion of Colbert County whose term shall coincide with the term of the representative or until a replacement is appointed. (c) The commission may promulgate rules related to its operations and procedures for the awarding of grants within the community for the above mentioned purposes. (d) The Community Development Fund is created within the Colbert County treasury. The fund shall be comprised of the additional three percent of TVA in-lieu-of tax payments received pursuant to Section 40-28-2, beginning with the fiscal year which began October 1, 2006. These funds shall be expended on order of the Colbert County Community Development Commission. (Act 2008-75, p. 96, §1.)
AL Code § 45-17-91 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 9 - Economic and Industrial Development and Tourism.|Part 2 - Industrial Development.|Division 1|Section 45-17-91 - Contingency Fund.

Section 45-17-91Contingency fund. In Colbert County, there is hereby established a county contingency fund to be funded by the county general fund in an amount up to ten thousand dollars ($10,000) per annum, to be determined by the county commission. The fund shall be utilized for promoting industrial development and prospective industrial development within the county or any other related uses as may be determined by the county commission. (Act 91-782, p. 170, §1.)