reglab/housing_qa huggingface dataset:
AL Code § 45-43-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.06 - Enforcement.

Section 45-43-244.06Enforcement. It shall be the duty of the County Commission of Lowndes County to enforce this part 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 Lowndes County Commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this part. 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 87-620, p. 1097, § 7.)
AL Code § 45-43-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.07 - Delinquency in Payment of Tax.

Section 45-43-244.07Delinquency in payment of tax. 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 part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the amount of his or her tax a penalty of 25 percent, provided, if in the opinion of the County Commission of Lowndes County a good and sufficient cause or reason is shown for such delinquency, the penalty may be remitted. The Lowndes 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 part. If any person shall be delinquent in the payment of any tax imposed pursuant to this part, the County Commission of Lowndes County shall issue execution for the collection of the same, directed to the Lowndes 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 Lowndes County Commission. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to Lowndes 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 Lowndes County and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued. (Act 87-620, p. 1097, § 8.)
AL Code § 45-43-244.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.08 - Payment of Tax Deemed a Credit Against Amount Due.

Section 45-43-244.08Payment of tax deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this part 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 87-620, p. 1097, § 9.)
AL Code § 45-43-244.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.09 - Penalties.

Section 45-43-244.09Penalties. Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of Lowndes County by the Attorney General of the State of Alabama, or by such counsel as the County Commission of Lowndes 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 this part.  (Act 87-620, p. 1097, § 10.)
AL Code § 45-43-244.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.10 - Quarterly Reports of Shipments.

Section 45-43-244.10Quarterly reports of shipments. Each agent or any railroad company, bus, or truck operator or other transportation company or agency operating in Lowndes County shall report to the County Commission of Lowndes 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 part or substitutes therefor handled by him or her or through the station or office at which her or she is the agent, and delivered to any person in Lowndes 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 87-620, p. 1097, § 11.)
AL Code § 45-43-244.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 5 - Tax, Gasoline.|Section 45-43-244.11 - Disposition of Proceeds.

Section 45-43-244.11Disposition of proceeds. The proceeds of any tax received under authority of this part shall be paid over by the county within 10 days after its receipt as follows: Retroactive to October 1, 1988, the proceeds of the gasoline tax shall be paid over to the Lowndes County Commission General Fund. Sixty-five percent of the proceeds shall be used for the county purposes with 75 percent of the 65 percent being earmarked for capital outlay. The remaining 35 percent of the revenues shall be distributed to the Lowndes County Board of Education for general educational purposes. (Act 87-620, p. 1097, § 12; Act 89-498, p. 1034, § 1.)
AL Code § 45-43-245 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 6 - Tax, Lodging.|Section 45-43-245 - Levy and Collection of Tax.

Section 45-43-245Levy and collection of tax. (a) This section shall be applicable only to Lowndes 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 six percent of the cost of the room, rooms, lodgings, or accommodations; 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 county general fund.  (Act 2009-736, p. 2201, §§ 1-3.)
AL Code § 45-43-247 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-43-247 - Levy of Tax.

Section 45-43-247Levy of tax. (a) The Lowndes County Commission is hereby authorized to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise consumes tobacco or certain tobacco products in Lowndes County a county privilege, license, or excise tax up to the following amounts: (1) Five cents ($0.05) for each package of cigarettes, made of tobacco or any substitute therefor. (2) Five cents ($0.05) for each cigar of any description made of tobacco or any substitute therefor. (3) Five cents ($0.05) 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 is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) Five cents ($0.05) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3). (5) Five cents ($0.05) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (b) The privilege, license, or excise tax shall be in addition to all other taxes heretofore imposed by law. (c) Provided, however, when the license tax hereby required to be paid shall have been paid by a wholesaler or seller of cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, such payment shall be sufficient, the intent being that such license tax hereby required to be paid shall be paid but once on each package of cigarettes and on each cigar. (Act 87-523, p. 791, § 1.)
AL Code § 45-43-247.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-43-247.01 - Tax to Be Added to Sales Price of Tobacco Products.

Section 45-43-247.01Tax to be added to sales price of tobacco products. Upon adoption by the Lowndes County Commission, every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Lowndes County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco and like tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco and like tobacco products, acting merely as 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, smoking tobacco, and the 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, smoking tobacco, and like tobacco products. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Lowndes County in the business for which the tax is hereby levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided or to refund or offer to refund all or any part of the amount collected or to absorb 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 guilty of a misdemeanor, and upon conviction shall be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not more than 60 days, or by both such fine and imprisonment. Each act in violation of this section shall constitute a separate offense.  (Act 87-523, p. 791, § 2.)
AL Code § 45-43-247.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-43-247.02 - Tobacco Stamps.

Section 45-43-247.02Tobacco stamps. The tax hereby authorized shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax.  (Act 87-523, p. 791, § 3.)
AL Code § 45-43-247.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-43-247.03 - Rules and Regulations.

Section 45-43-247.03Rules and regulations. The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this part. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 87-523, p. 791, § 4.)
AL Code § 45-43-247.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-43-247.04 - Application of Laws, Rules and Regulations.

Section 45-43-247.04Application of laws, rules and regulations. All laws, and rules and regulations of the Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 to Section 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 fully as if set out herein.  (Act 87-523, p. 791, § 5.)
AL Code § 45-43-247.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-43-247.05 - Disposition of Funds.

Section 45-43-247.05Disposition of funds. The proceeds received under authority of this part less actual costs of collection, not to exceed 10 per centum, shall be paid by the State Department of Revenue to Lowndes County for distribution within 10 days as follows: Retroactive to October 1, 1988, the proceeds of the tax shall be paid over to the Lowndes County Commission General Fund. Sixty-five percent of the proceeds shall be used for the county purposes with 75 percent of the 65 percent being earmarked for capital outlay. The remaining 35 percent of the revenues shall be distributed to the Lowndes County Board of Education for general educational purposes. (Act 87-523, p. 791, § 6; Act 89-499, p. 1035, § 1.)
AL Code § 45-43-247.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 8 - Tax, Tobacco.|Section 45-43-247.06 - Construction and Application.

Section 45-43-247.06Construction and application. (a) None of the provisions of this part shall be applied in such manner as to be in violation of the commerce or other clauses of the federal or state constitution. (b) 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 such counties which are actually resold or reshipped. (Act 87-523, p. 791, § 7.)
AL Code § 45-44-10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 1 - General and Miscellaneous Provisions.|Part 1 - Disclaimer.|Section 45-44-10 - Disclaimer.

Section 45-44-10Disclaimer. (a) This chapter endeavors to add to the Code of Alabama 1975, all Macon County local laws enacted after 1978 and all Macon County prior local laws that were amended or affected by a local law enacted after 1978. (b) It is the purpose of this chapter to state current applicable law. To this end: (1) This chapter shall not affect the compensation, terms, pension and retirement benefits and rights, and other benefits and rights otherwise provided by law enacted prior to the codification of this chapter. (2) A condition or requirement for operation or effect of a law included in this chapter, including, but not limited to, voter approval at a referendum, is not superseded by the inclusion of the law in this chapter, and such condition or requirement remains applicable. (3) This chapter shall not be construed as validating, reenacting, or enacting laws otherwise superseded or repealed by a legislative enactment. (4) This chapter shall have no effect on any law that is not included or otherwise treated and that law shall have the same effect as the law had prior to the codification of this chapter. The inclusion or exclusion of a law in this chapter is not an implication, inference, or presumption affecting the validity of that law. (5) This chapter shall not affect any existing right, remedy, or defense. As to all such cases, the applicable laws in force at the adoption of this chapter shall continue in force and application. (c)(1) The classification and organization of this chapter, the parts, subparts, sections, and other hierarchy units of this chapter, and the headings thereto, are made for the purpose of convenient reference and orderly arrangement, and no implication, inference, or presumption of a legislative construction shall be drawn therefrom. (2) Unless otherwise provided in this chapter, the descriptive headings or catchlines immediately preceding or within the text of the various hierarchy units, except the hierarchy unit numbers included in the headings or catchlines immediately preceding the text of such units, do not constitute part of the law, and shall in no manner limit or expand the construction of any such unit. All historical citations and effective notes set out in this chapter are given for the purpose of convenient reference, and do not constitute part of the law.
AL Code § 45-44-11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 1 - General and Miscellaneous Provisions.|Part 2 - Compensation.|Section 45-44-11 - Total Compensation of Certain Local Elected Officials.

Section 45-44-11Total compensation of certain local elected officials. The total compensation, including salary and expense allowance, paid to the chair and members of the county commission, the judge of probate, the revenue commissioner, and the sheriff under general law and Act 2001-560 as of October 1, 2004, is hereby ratified and confirmed as the proper compensation for each of these officials, and shall continue as the total compensation, including salary and expense allowance, paid to each official until such time as the requirements of Section 11-2A-4 have been met. Any compensation being paid as expense allowance on March 10, 2006, shall convert to salary beginning at the next term of office. (Act 2006-220, p. 380, § 1.)
AL Code § 45-44-11.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 1 - General and Miscellaneous Provisions.|Part 2 - Compensation.|Section 45-44-11.01 - Additional Expense Allowances and Salaries of County Commissioners, Revenue Commissioner, Judge of Probate, and Sheriff.

Section 45-44-11.01Additional expense allowances and salaries of county commissioners, revenue commissioner, judge of probate, and sheriff. Beginning on September 1, 2017, each Macon County Commissioner, the Chair of the Macon County Commission, the Macon County Revenue Commissioner, Judge of Probate, and the Sheriff of Macon County shall respectively receive an additional expense allowance of four thousand eight hundred dollars ($4,800) per annum, payable in equal monthly installments. The expense allowance shall be in addition to all other compensation, expense allowances, or benefits granted to each Macon County Commissioner, the Chair of the Macon County Commission, the Macon County Revenue Commissioner, Judge of Probate, and the Sheriff of Macon County and, where applicable, may be treated as compensation for retirement contributions.  (Act 2017-463, § 1.)
AL Code § 45-44-71 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 7 - County Commission.|Part 2 - Meetings.|Section 45-44-71 - Setting Hours for Monthly Meetings.

Section 45-44-71Setting hours for monthly meetings. The Macon County Commission may set the hours for its regular monthly meetings, from time to time as it deems necessary, by adopting a resolution spread upon its minutes that specifies the time of day at which its regular monthly meetings shall commence. (Act 87-205, p. 292, § 1.)
AL Code § 45-44-72 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 7 - County Commission.|Part 3 - Membership.|Section 45-44-72 - Composition; Elections; Terms.

Section 45-44-72Composition; elections; terms. (a) The Macon County Commission shall be composed of four members, each of whom shall be elected from the single-member districts previously established by the Macon County Commission. In addition, the chair of the county commission shall be elected from the county at-large. The terms of all four county commissioners and the chair of the county commission shall continue to run concurrently with the terms of the county board of education and each member of the commission shall be elected to serve four-year terms. The Macon County Commission shall set the necessary policies and priorities for the construction, maintenance, and repair of all public roads, county highways, bridges, ferries, and public facilities within Macon County, Alabama, to provide the people of Macon County with a safe and adequate road system. (b) After April 21, 2015, the members of the Macon County Commission shall continue to be elected as provided by law and shall hold office for four years, except the term of office for members representing District 2 and District 4 on April 21, 2015, shall be extended for two years, making their current term of office six years in order to provide for staggered terms of the commission. After the extension of the current term of office of the members representing District 2 and District 4, the term of all of the members and the at-large chair of the county commission shall be four years. (Act 97-663, p. 1272, § 1; Act 2000-443, p. 801, § 1; Act 2015-71, p. 266, § 1.)
AL Code § 45-44-72.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 7 - County Commission.|Part 3 - Membership.|Section 45-44-72.01 - Chair.

Section 45-44-72.01Chair. (a) The Chair of the Macon County Commission shall be the chief administrative officer of the county commission, and shall serve full time. (b) The compensation of the chair of the county commission shall be forty-eight thousand four hundred dollars ($48,400) per annum. The compensation shall be in lieu of any and all other salary heretofore payable and shall be paid in equal monthly installments out of the county general fund as the salaries of other county employees are paid. (c) The office staff and administrative personnel of the county commission shall be under the chair of the county commission on a day-to-day basis.  (Act 97-663, p. 1272, § 2.)
AL Code § 45-44-72.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 7 - County Commission.|Part 3 - Membership.|Section 45-44-72.02 - Chief Clerk.

Section 45-44-72.02Chief clerk. The chief clerk of the county commission shall be appointed for a four-year term of office and shall serve at the pleasure of the commission. (Act 97-663, p. 1272, § 3.)