reglab/housing_qa huggingface dataset:
AL Code § 45-14-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 4 - Tax. Sales and Use.|Section 45-14-243.03 - Monthly Report.

Section 45-14-243.03Monthly report. All taxes levied in this part shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax 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 transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers reporting them, such person shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the tax due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this part shall be available for inspection by the Clay County Commission, or its designated agent, at reasonable times during business hours. (Act 89-298, p. 482, §4.)
AL Code § 45-14-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 4 - Tax. Sales and Use.|Section 45-14-243.04 - Addition of Tax to Sales Price or Admission Fee.

Section 45-14-243.04Addition of tax to sales price or admission fee. Each person engaging or continuing within Clay County in a business subject to the tax levied in Section 45-14-243.02, 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 sale or admission. It shall be unlawful for any person subject to the tax levied 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 sale 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.  (Act 89-298, p. 482, §5.)
AL Code § 45-14-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 4 - Tax. Sales and Use.|Section 45-14-243.05 - Collection of Tax; Enforcement.

Section 45-14-243.05Collection of tax; enforcement. The tax imposed by this part shall constitute a debt due Clay County and may be collected as provided by law. The tax, 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 tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied, and the State Department of Revenue, for the use and benefit of Clay County shall collect such tax and enforce this part 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. 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 tax levied by this part, and to otherwise enforce the provisions of this part, including any litigation involving this part; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it for Clay County. (Act 89-298, p. 482, §6.)
AL Code § 45-14-243.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 4 - Tax. Sales and Use.|Section 45-14-243.06 - Applicability of Parallel State Provisions.

Section 45-14-243.06Applicability of parallel state provisions.  All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, 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 the provisions of this part when applied to the tax levied in Section 45-14-243.02 shall apply to the county tax levied under this part. The State Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this part that are imposed on such commissioner and department, respectively, by the state tax statutes. All provisions of the state sales tax statutes that are made applicable by this part to the county tax levied under this part and to the administration and enforcement of this part are hereby incorporated herein by reference and made a part hereof as if fully set forth herein.  (Act 89-298, p. 482, §7.)
AL Code § 45-14-243.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 4 - Tax. Sales and Use.|Section 45-14-243.07 - Charge for Collection; Disposition of Funds.

Section 45-14-243.07Charge for collection; disposition of funds. (a) The State Department of Revenue shall charge Clay County for collecting the special county tax levied under this part such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Clay County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in the county under this part. Such charge for collecting such special tax may be deducted each month from the gross revenues from such special tax before certification of the amount of the proceeds thereof due Clay County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this part, as such tax is received by the Department of Revenue, and on or before the first 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 state Comptroller the amount of tax collected under the provisions of this part and paid into the State Treasury for the benefit of Clay County during the month immediately preceding such certification. Provided, however, that before certifying the amount of the tax paid into the State Treasury for the benefit of Clay County during each month, the commissioner may deduct from the tax collected in the month the charge due the department for the collection of the tax for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the County Treasurer of Clay County in his or her official capacity in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of the county. He or she shall then deliver to the Clay County Commission the balance remaining.  (b) All revenues arising from the taxes herein levied shall be distributed in the following manner:  (1) Fifty percent to the Clay County General Fund. (2) Fifty percent to the county hospital to be used and expended as directed by the Clay County Hospital Board for the general operation of the Clay County Hospital. If the Clay County Hospital Board of Directors sells or leases the hospital to a third party, 50 percent of the levy of the tax imposed by the commission shall be discontinued at that time.  (Act 89-298, p. 482, §8.)
AL Code § 45-14-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 5 - Tax. Tobacco.|Section 45-14-244 - Levy of Tax; Legislative Intent.

Section 45-14-244Levy of tax; legislative intent. (a) Upon adoption of the Legislature, there is hereby levied on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise consumes tobacco or tobacco products in Clay County, a county privilege, license, or excise tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any description made of tobacco or any substitute therefor, but not including cigarette sized and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette. (4) Twenty-five cents ($.25) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner suitable for chewing only and not suitable for smoking as described in subdivision (3). (5) Twenty-five cents ($.25) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (6) Twenty-five cents ($.25) for each package of tobacco paper, both gummed and ungummed. (b) The privilege, license, or excise tax shall be in addition to all other taxes imposed by law and shall be collected in the same manner as other taxes on tobacco, except that when the license tax required by this part has been paid by a wholesaler or seller of the products, that payment shall be sufficient. The legislative intent is that the tax shall be paid only once on each package of cigarettes, chewing tobacco, snuff, cigars of every description, and smoking tobacco of every description, and for each package of tobacco paper, whether gummed or ungummed. (Act 2003-220, p. 553, §1; Act 2005-165, p. 286, §1.)
AL Code § 45-14-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 5 - Tax. Tobacco.|Section 45-14-244.01 - Addition of Tax to Tobacco Products.

Section 45-14-244.01Addition of tax to tobacco products. Every person, firm, corporation, club, or association that sells, stores, or receives for the purpose of selling or storing in Clay County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the amount of the license or privilege tax levied and assessed to the price of the cigarettes, cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association that sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, and smoking tobacco products acting merely as an agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of the cigarettes, cigars, snuff, and smoking tobacco products.  (Act 2003-220, p. 553, §2.)
AL Code § 45-14-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 5 - Tax. Tobacco.|Section 45-14-244.02 - Collection of Tax; Stamps.

Section 45-14-244.02Collection of tax; stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in the business in Clay County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due to Clay County on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorbed, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied pursuant to this part at the same time and in the same manner as state sales and use taxes are collected. (2) The tax levied herein shall be paid by affixing stamps that are required for the payment of the tax imposed by Sections 40-25-1 to 40-25-28, inclusive. (3) The county shall, in conjunction with the District Community Service Grant Authority, contract with the State Department of Revenue to purchase stamps to be affixed. The department may have the same duties relative to the preparation and sale of stamps to evidence the payment of the tax that it has relative to the preparation and sale of stamps under Sections 40-25-1 to 40-25-28, inclusive. (4) In accordance with Section 40-25-2(g), in the event the aforementioned tobacco stamps are not available for affixing to tobacco products packages and containers, or by the authority of a duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the entity, including the Commissioner of the Department of Revenue, may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner and adopted by the department under the Alabama Administrative Procedure Act, Chapter 22, Title 41. (Act 2003-220, p. 553, §3; Act 2010-401, p. 660, §1; Act 2012-337, p. 854, §1.)
AL Code § 45-14-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 5 - Tax. Tobacco.|Section 45-14-244.03 - Applicability of State Provisions.

Section 45-14-244.03Applicability of state provisions. All laws, rules, and regulations of the department relating to the manner and time of payment of the tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this part as provided for in this part. (Act 2003-220, p. 553, §4.)
AL Code § 45-14-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 5 - Tax. Tobacco.|Section 45-14-244.04 - District Community Service Grant Authority.

Section 45-14-244.04District Community Service Grant Authority. Repealed by act ACT 2017-65, § 2, effective October 1, 2017. (Act 2003-220, p. 553, §5; repealed by Act 2010-401, p. 660, §2; added by Act 2012-337, p. 854, §2.)
AL Code § 45-14-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 5 - Tax. Tobacco.|Section 45-14-244.05 - Disposition of Funds.

Section 45-14-244.05Disposition of funds. Repealed by act ACT 2017-65, § 2, effective October 1, 2017. (Act 2003-220, p. 553, §6; Act 2010-401, p. 660, §1; Act 2012-337, p. 854, §1.)
AL Code § 45-14-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 5 - Tax. Tobacco.|Section 45-14-244.06 - Construction.

Section 45-14-244.06Construction. This part shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of the county which are actually resold or reshipped.  (Act 2003-220, p. 553, §7.)
AL Code § 45-14-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 14 - Clay County.|Article 24 - Taxation.|Part 5 - Tax. Tobacco.|Section 45-14-244.07 - Disposition of Funds.

Section 45-14-244.07Disposition of funds. (a) The proceeds from the tobacco tax authorized in Clay County pursuant to Section 45-14-244, and as further provided for in Sections 45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent of the actual cost of collection, which shall be retained by the Department of Revenue, shall be distributed to the Clay County General Fund to be expended as follows: (1) Thirty-two percent to the Alabama Forestry Commission to be utilized for fire protection in the county, as provided in subsection (b). (2) Twenty percent to the Clay County Industrial Development Council. (3) Twenty percent to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually report to the county commission regarding the expenditure of the funds in the preceding year. (4) Thirteen percent to the Clay County Commission to be deposited into a special fund in the county treasury and, subject to an application process developed by the county commission, disbursed to water districts in the county for the purpose of installing feeder lines. The county commission shall have the authority to develop guidelines, promulgate rules, and institute an application process to provide for the disbursement of the funds. (5) Fifteen percent shall be retained in the Clay County General Fund to be utilized as are other county funds. (b) The funds distributed to the Alabama Forestry Commission shall be payable on a quarterly or monthly basis and will be expended solely for purposes of fire protection, prevention, and fire safety education in order to encourage a strong volunteer firefighters' network in Clay County. The proceeds shall be distributed to volunteer fire departments in the county as determined by rules and regulations set up by the Alabama Forestry Commission and the Clay County Volunteer Firefighters Association on an equal basis, share and share alike. None of the proceeds shall be used for salaries nor to pay members for any performance of duties associated with the department. Any member fire department which fails to meet the standards and criteria shall be denied its share of the funding. The association shall give noncomplying member fire departments proper notice of all deficiencies and a reasonable time period to correct the deficiencies before any funds are denied. (Act 2017-65, §2; Act 2018-432, §1.)
AL Code § 45-15-70 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 7 - County Commission.|Part 1 - Election/membership.|Section 45-15-70 - Election of Members; Commission Districts.

Section 45-15-70Election of members; commission districts. (a) At the general election to be held in 2004, and every four years thereafter, a county commissioner for the first and fourth districts shall be elected by the qualified voters of each of the two districts. At the general election to be held in 2006, and every four years thereafter, a county commissioner for the second and third districts shall be elected by the qualified voters of each of the two districts. The commissioners shall be nominated and elected by districts and shall not be elected by the voters of Cleburne County at large. (b) At least 180 days in advance of the primary elections to be held in 2004, the Cleburne County Commission may alter, by resolution, the boundaries for the districts designated in subsection (a), and make revisions to the boundaries thereafter in the manner provided by Section 11-3-1.1. (Act 2003-326, p. 804, §§1, 2.)
AL Code § 45-15-71 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 7 - County Commission.|Part 2 - Powers.|Section 45-15-71 - Sale of Driveway Pipe.

Section 45-15-71Sale of driveway pipe. (a) The Cleburne County Commission may sell driveway pipe to churches, schools, individuals, and nonprofit associations or corporations subject to this section. (b) The county commission shall adopt a written policy on the selling of driveway pipe pursuant to this section which shall provide for the county commission to be justly compensated for the material sold including any indirect costs of the sale. Any material sold pursuant to this section shall be paid for at the time of delivery of the material. (Act 96-733, p. 1226, §1.)
AL Code § 45-15-80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 8 - Courts.|Part 1 - Court Costs.|Section 45-15-80 - Collection and Disposition of Additional Costs.

Section 45-15-80Collection and disposition of additional costs. (a) In Cleburne County, in addition to all other fees there shall be taxed as costs the sum of three dollars ($3) in each civil or quasi-civil action at law, suit in equity, criminal case, quasi-criminal case, proceedings on a forfeited bail bond or proceedings on a forfeited bond given in connection with an appeal from a judgment or conviction in any inferior or municipal court of the county, in the Circuit Court of Cleburne County, or the District Court of Cleburne County, hereinafter filed in or arising in the Circuit Court of Cleburne County, or the District Court of Cleburne County, or brought by appeal, certiorari, or otherwise to the Circuit Court of Cleburne County, or the District Court of Cleburne County, which costs shall be collected as other costs in such cases are collected by the clerk, or ex officio clerk, of the courts or the register of the Circuit Court of Cleburne County, as the case may be. (b) Such fees when collected by the clerks or other collecting officers of such courts shall be paid into the General Fund of Cleburne County. One dollar fifty cents ($1.50) of the fees shall be deposited into a separate "Sheriff's Department Fund" to be used solely for the maintenance of the county sheriff's department. One dollar fifty cents ($1.50) of the fees shall be deposited in a separate fund designated as "Law Library Fund" and shall be expended by the judge of the District Court of Cleburne County for the purpose of establishing, maintaining, and operating the Cleburne County Law Library. (Act 79-654, p. 1133, §§1, 2.)
AL Code § 45-15-80.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 15 - Cleburne County.|Article 8 - Courts.|Part 1 - Court Costs.|Section 45-15-80.01 - Service of Papers or Documents.

Section 45-15-80.01Service of papers or documents. (a)(1) In Cleburne County, in addition to all other fees or costs levied, there shall be taxed as costs the sum of twenty dollars ($20) in the service of any papers or documents by the sheriff or any deputy sheriff arising out of any civil or criminal action instituted outside the State of Alabama, whether at law or equity. (2) The sheriff shall bill the court from which the certain court papers arise and costs shall be paid to the county and deposited into the Sheriff's Department Fund in actions instituted or arising outside the State of Alabama. (b) All funds generated by this section shall be paid into the General Fund of Cleburne County, designated for the "Sheriff's Department Fund," and shall be used for the costs and expenses incurred and related to the service of the civil or criminal papers or documents.  (Act 81-203, p. 244, §§1, 2.)