reglab/housing_qa huggingface dataset:
AL Code § 45-20-242.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 2 - Sales Tax.|Section 45-20-242.22 - Levy of Tax; Exemptions.

Section 45-20-242.22Levy of tax; exemptions. (a) The Covington County Commission is authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Covington County, Alabama. (b) There are exempted, however, from this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax. (Act 86-703, 1st Sp. Sess., p. 109, §3.)
AL Code § 45-20-242.23 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 2 - Sales Tax.|Section 45-20-242.23 - Monthly Report.

Section 45-20-242.23Monthly report. The sales taxes authorized to be levied in Section 45-20-242.22 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the months in which the tax accrues. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax. On or prior to 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 section shall be available for inspection by the Covington County Commission, or its designated agent, at reasonable time during business hours.  (Act 86-703, 1st Sp. Sess., p. 109, §4.)
AL Code § 45-20-242.24 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 2 - Sales Tax.|Section 45-20-242.24 - Addition of Tax to Sales Price or Admission Fee.

Section 45-20-242.24Addition of tax to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the tax levied in Section 45-20-242.22 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 on the sales prices 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 86-703, 1st Sp. Sess., p. 109, §5.)
AL Code § 45-20-242.25 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 2 - Sales Tax.|Section 45-20-242.25 - Collection of Tax; Enforcement.

Section 45-20-242.25Collection of tax; enforcement. The tax authorized to be imposed by this subpart shall constitute a debt due the 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 the enforcement of liens for license taxes due to 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 the county shall collect such tax and enforce this subpart 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 subpart, and to otherwise enforce this subpart, including any litigation involving this subpart; 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 the county.  (Act 86-703, 1st Sp. Sess., p. 109, §6.)
AL Code § 45-20-242.26 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 2 - Sales Tax.|Section 45-20-242.26 - Applicability of Parallel State Provisions.

Section 45-20-242.26Applicability 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 the 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 this subpart when applied to the tax authorized to be levied in Section 45-20-242.22 shall apply to the county tax levied under this subpart. 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 subpart 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 subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein.  (Act 86-703, 1st Sp. Sess., p. 109, §7.)
AL Code § 45-20-242.27 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 2 - Sales Tax.|Section 45-20-242.27 - Charge for Collection; Disposition of Funds.

Section 45-20-242.27Charge for collection; disposition of funds. The State Department of Revenue shall charge the county for collecting the sales tax levied under this subpart an amount of the percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county commission, but the charge shall not, in any event, exceed five percent of the total amount of the sales tax collected in the county pursuant to this subpart. The charge for collecting the sales tax may be deducted each month from the gross revenues from the sales tax before certification of the amount of the proceeds thereof due the county for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant to this subpart, as the 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 Comptroller the amount of tax collected pursuant to this subpart and paid into the State Treasury for the benefit of the county during the month immediately preceding the certification. Provided, however, that before certifying the amount of the tax paid into the State Treasury for the benefit of the 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 a warrant each month payable to the County Treasurer of Covington County in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for use of the county. All revenues arising from the tax authorized to be levied shall only be allocated and used for the following purposes:  (1) Fifty percent to the county general fund. (2) Twenty percent to the gasoline tax fund to be divided equally among each road district for roads and bridges maintenance. (3) Twenty percent to the public highway and traffic fund for roads and bridges maintenance.  (4) Five percent to the Covington County School System. (5) Five percent to Lurleen B. Wallace Community College. (Act 86-703, 1st Sp. Sess., p. 109, §8; Act 87-417, p. 614, §1; Act 93-610, p. 997, §1; Act 2004-275, p. 381, §1.)
AL Code § 45-20-242.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 3 - Sales and Use Tax.|Section 45-20-242.50 - Applicability.

Section 45-20-242.50Applicability. This subpart shall apply only in Covington County.  (Act 82-55, p. 67, §1.)
AL Code § 45-20-242.52 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 3 - Sales and Use Tax.|Section 45-20-242.52 - When Taxes Effective.

Section 45-20-242.52When taxes effective. Unless otherwise expressly provided for in the order, ordinance, or resolution levying the taxes herein authorized, such taxes shall become effective on the first day of the second month next following the date of the order, ordinance, or resolution; provided, notice of the adoption of such an order, ordinance, or resolution shall be given to the Commissioner of the State Department of Revenue not less than 45 days before the taxes are to become effective. The taxes levied and imposed shall be in addition to all other taxes now provided by law and shall be collected as hereinafter provided.  (Act 82-55, p. 67, §4.)
AL Code § 45-20-242.53 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 3 - Sales and Use Tax.|Section 45-20-242.53 - Payment and Reporting.

Section 45-20-242.53Payment and reporting. All taxes levied pursuant to this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax and the state use tax. On or prior to the due dates of the taxes levied each person subject to such taxes 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 that are required to be used as a measurement of the tax levied, a correct statement of the gross proceeds of all such sales and the gross receipts of all such business, and setting forth with respect to the use tax levied, the total sales price of all property, the use, storage, or other consumption of which became subject to the tax during the then preceding quarterly period. Such reports shall include also such other items of information pertinent to the taxes and the amount thereof as the State Department of Revenue may require. Any person subject to the taxes levied may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the taxes due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the governing body of Covington County, or its designated agent, at reasonable times during business hours.  (Act 82-55, p. 67, §5.)
AL Code § 45-20-242.54 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 3 - Sales and Use Tax.|Section 45-20-242.54 - Receipts; Quarterly Returns.

Section 45-20-242.54Receipts; quarterly returns. Every registered seller regularly and continually making sales of tangible personal property for storage, use, or other consumption in Covington County (which storage, use, or other consumption is not exempted from the tax imposed) shall at the time of making such sale or, if the storage, use, or other consumption of such tangible personal property in the county is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the department, showing the total sales of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the tax imposed during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the tax required to be collected by such registered seller during the period followed by the return; provided, that any registered seller may defer collecting the tax with respect to credit sales until collection of the proceeds of such sales and may defer reporting credit sales until after their collection, but shall thereafter collect the taxes along with collection of the credit sales and shall include in each quarterly report all credit collections made during the preceding quarterly period, and shall omit the taxes with respect thereto at the time of filing such report or return. Any person who has paid to a registered seller the tax with respect to the use, storage, or other consumption of tangible personal property in Covington County need not file a report or make any further payment of the tax, but each person who purchases tangible personal property, the storage, use, or other consumption of which is subject to the tax imposed, and who has not paid the tax due with respect thereto to a registered seller, shall report and pay the tax as required by Section 45-20-242.53.  (Act 82-55, p. 67, §6.)
AL Code § 45-20-242.55 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 3 - Sales and Use Tax.|Section 45-20-242.55 - Addition of Tax to Sales Price or Admission Fee.

Section 45-20-242.55Addition of tax to sales price or admission fee. Each person engaging or continuing within Covington County in a business subject to the taxes levied pursuant to Section 45-20-242.51 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 taxes; and every registered seller shall likewise add to the sales price and collect from the purchaser the amount of any tax which such registered seller is required to collect. 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 sales 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. It shall likewise be unlawful for any registered seller to fail or refuse to add to the sales price and to collect from the purchaser the amount of the tax imposed or to refund or offer to refund or absorb, or to advertise directly or indirectly the absorption of, the tax or any portion thereof.  (Act 82-55, p. 67, §7.)
AL Code § 45-20-242.56 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 3 - Sales and Use Tax.|Section 45-20-242.56 - Collection of Tax; Enforcement.

Section 45-20-242.56Collection of tax; enforcement. The taxes imposed pursuant to this subpart shall constitute a debt due Covington County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, 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 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 license taxes due the state shall apply fully to the collection of the county taxes levied and the State Department of Revenue, for the use and benefit of Covington County shall collect such taxes and enforce this subpart 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 and the state use 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 taxes authorized to be levied by this subpart, and to otherwise enforce this subpart, including any litigation involving the subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it for Covington County.  (Act 82-55, p. 67, §8.)
AL Code § 45-20-242.57 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 3 - Sales and Use Tax.|Section 45-20-242.57 - Applicability of Parallel State Provisions.

Section 45-20-242.57Applicability 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, interest after due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with the state sales tax statutes, 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 this subpart when applied to the tax levied pursuant to Section 45-20-242.51, shall apply to the county tax levied; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after due date of tax, penalties for failure to pay tax, make reports or otherwise comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax, and the administration and enforcement of the state use tax statutes, which are not inconsistent with this subpart when applied to the county use tax levied shall apply to the county tax. The Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are imposed on the commissioner and the department, respectively, by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable in this subpart to the county taxes levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein.  (Act 82-55, p. 67, §9.)
AL Code § 45-20-242.58 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 3 - Sales and Use Tax.|Section 45-20-242.58 - Charge for Collection.

Section 45-20-242.58Charge for collection. The State Department of Revenue shall charge Covington County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county governing body, but such charge shall not in any event exceed three percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Covington County for that month. The Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are 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 collections hereunder), the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Covington County during the month immediately preceding the making of such certificate. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the taxes collected in the month the charges due the department for the collection of the taxes for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the custodian of the public funds of Covington County in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of the county. The custodian of public funds for Covington County shall maintain separate records of such special account. (Act 82-55, p. 67, §10.)
AL Code § 45-20-242.59 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 20 - Covington County.|Article 24 - Taxation|Part 3 - Tax, Sales and Use.|Division 3 - Sales and Use Tax.|Section 45-20-242.59 - Disposition of Funds.

Section 45-20-242.59Disposition of funds. The revenue derived by the county from the taxes levied under this subpart shall be deposited in the county general fund for expenditures for purposes of the county. (Act 82-55, p. 67, §11.)