reglab/housing_qa huggingface dataset:
AL Code § 45-11-245.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.06 - Enforcement; Taxes a Lien; Special Counsel.

Section 45-11-245.06Enforcement; taxes a lien; special counsel. The taxes authorized to be levied pursuant to this part shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this part. The taxes, together with any 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 the provisions of the revenue laws of the State which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein authorized to be levied. The governing body of the county, the State Department of Revenue, or private collection agency, as determined by the governing body, shall collect the taxes, and enforce this part, and the governing body of the county or any private collection agency collecting such taxes shall have and exercise all rights and remedies that the State Department of Revenue would have if the taxes herein authorized were being administered, enforced, and collected by the State Department of Revenue. The governing body of the county, the State Department of Revenue, or private collection agency may employ special counsel as it deems necessary from time to time to enforce collection of the taxes levied pursuant to this part and otherwise to enforce the provisions of this part, including the institution, prosecution, and defense of any litigation involving this part. The governing body, the State Department of Revenue, or private collection agency shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it hereunder.  (Act 2019-92, §7.)
AL Code § 45-11-245.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.07 - Applicability of State Provisions.

Section 45-11-245.07Applicability of 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 the due date of the state sales tax, penalties for failure to pay the 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 the provisions of this part, when applied to the sales taxes authorized to be levied herein, shall apply to the sales taxes authorized to be levied herein; and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making of reports, and keeping and preserving records with respect thereto, interest after the due date of the state use tax, penalties for failure to pay the tax, make reports, or otherwise to 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 part, when applied to the use taxes authorized to be levied herein, shall apply to the use taxes authorized to be levied herein. The governing body, the State Department of Revenue, or private collection agency shall have and exercise the same powers, duties, and obligations with respect to the taxes levied under this part that are imposed on the Commissioner and State Department of Revenue by the state sales tax statutes and state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this part to the taxes herein authorized to be levied and to the administration of this part are incorporated herein by reference and made a part hereof as if fully set forth herein.  (Act 2019-92, §8.)
AL Code § 45-11-245.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.08 - Abatement of Taxes Prohibited.

Section 45-11-245.08Abatement of taxes prohibited. Notwithstanding any provision of law to the contrary, none of the taxes herein authorized to be levied and collected may be abated by any governmental or other public body pursuant to Chapter 9B of Title 40 or otherwise.  (Act 2019-92, §9.)
AL Code § 45-11-245.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.09 - Use of Proceeds.

Section 45-11-245.09Use of proceeds.  The proceeds of any taxes levied pursuant to the authorization contained in this part shall be used only for the purpose of providing funds to pay the costs of construction, maintenance, and operation of hospital facilities in the county. The entire proceeds derived by the county from the taxes herein authorized to be levied, including any income derived from the investment of such proceeds, shall be paid over and deposited, promptly upon receipt thereof, into a separate and distinct fund or account of the county, which shall be accounted for as other county funds; provided, however, the governing body of the county shall have the further power to designate as the agency of the county to construct, maintain, and operate the hospital facilities any public hospital corporation heretofore or hereafter organized for hospital purposes in the county. When a public hospital corporation shall be so designated, the proceeds of the taxes thereafter collected shall be paid over to it and shall be used by it for any one or more of the purposes for which the taxes are herein authorized to be levied. The county or the public hospital corporation may anticipate the proceeds from the taxes so required to be paid to it by issuing, for any of the purposes for which the taxes are herein authorized to be levied, funding or refunding bonds, warrants, or certificates of indebtedness of the county or the public hospital corporation, and may pledge for the payment of the principal thereof and interest thereon the proceeds from the taxes so paid to it. The designation by the governing body of the county of a public hospital corporation to receive the proceeds of the taxes levied pursuant to this part, the payment of such proceeds over to a public hospital corporation, and the pledge of such proceeds by the public hospital corporation for the payment of the principal of and interest on bonds, warrants, or certificates of indebtedness issued by such public hospital corporation shall constitute a part of the contract with the holders of the bonds, warrants, or certificates of indebtedness and such contract shall be protected from impairment to the fullest extent provided by the federal Constitution and the Constitution of Alabama of 1901, as amended. (Act 2019-92, §10.)
AL Code § 45-11-245.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.10 - Authorizing Resolution; Termination of Levy of Taxes.

Section 45-11-245.10Authorizing resolution; termination of levy of taxes.  (a) If the governing body of the county elects to levy and impose the taxes authorized by this part, it shall adopt an authorizing resolution levying and imposing such taxes. Such authorizing resolution shall be retroactive and curative as provided in Section 45-11-245.11, and the adoption of such authorizing resolution shall authorize and confirm the levy, imposition, and continuation of such taxes from August 1, 2014, until such levy and imposition is terminated in accordance with the terms and conditions of this section; provided, however, that a credit shall be allowed against the payment of such taxes as provided in Section 45-11-245.12. Such authorizing resolution may provide such other terms or provisions relating to the levy, collection, administration, and enforcement of such taxes as are not contrary to or inconsistent with the provisions of this part.  (b) The governing body of the county may, at any time and from time to time after the levy of any of the taxes herein authorized, but subject to succeeding provisions of this section, and subject to constitutional limitations on the impairment of contracts, terminate any of the taxes herein authorized to be levied by it. (c) No tax levied hereunder may be terminated by the county, as authorized in the preceding provisions of this section, if there are at the time outstanding and unpaid any bonds, warrants, notes, or other securities or obligations issued by either the county or any public hospital corporation, and which by their terms are payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from any of such taxes. (d) The governing body of the county shall adopt a resolution terminating any tax levied pursuant to this part no later than four years from the date all bonds, warrants, notes, or other securities or obligations issued by either the county or any other public body, and which by their terms are payable, in whole or in part, out of, or secured by a pledge of, any revenues or proceeds from any of such taxes, shall have been fully paid and retired. It is expressly understood that the governing body of the county may continue any such taxes for a period of up to four years after the payment in full of any such indebtedness to provide funds for the continued maintenance and operation of the hospital facilities to be constructed from the proceeds of any such taxes. (e) In the event that any or all such taxes are so terminated, any proceeds thereof that are at the time on deposit with the county or a public hospital corporation designated as its agent under Section 45-11-245.09 hereof, or that are thereafter received, shall be held by the county or such public hospital corporation and expended only for purposes for which the taxes were herein authorized to be levied.  (Act 2019-92, §11.)
AL Code § 45-11-245.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.11 - Effective Date; Legislative Intent.

Section 45-11-245.11Effective date; legislative intent. It is the intent of the Legislature that this part be construed as retroactive and curative and that the authority for levying the taxes herein authorized be approved and confirmed as of August 1, 2014. If the governing body of the county adopts an authorizing resolution after May 1, 2019, as provided in Section 45-11-245.10, taxes levied pursuant to this part and the authorizing resolution shall be effective as of August 1, 2014, and shall remain in effect from August 1, 2014, until the levy and imposition of such taxes is terminated in accordance with the terms and conditions of Section 45-11-245.10, and all actions taken by the county in authorizing, adopting, assessing, collecting, or enforcing such taxes prior to the adoption of such authorizing resolution shall be ratified, approved, validated, and confirmed, subject to the provisions of Section 45-11-245.12 regarding a credit against the payment of such taxes.  (Act 2019-92, §12.)
AL Code § 45-11-245.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.12 - Relation to Part 3; Credit for Taxes Paid.

Section 45-11-245.12Relation to Part 3; credit for taxes paid. (a) The collection of taxes pursuant to Act No. 2014-162 or Act No. 2014-422 is hereby ratified, approved, validated, and confirmed; provided, however, that if the county adopts an authorizing resolution pursuant to Section 45-11-245.10, the sole authority for taxes collected pursuant to such authorizing resolution after the date of its adoption shall be this part, and any authority for such taxes that existed pursuant to Act No. 2014-162 or Act No. 2014-422 shall terminate as of the date of adoption of the authorizing resolution. (b) To the extent that any amount of taxes authorized by this part was paid by a person and collected by the county prior to the adoption of an authorizing resolution by the county, such amount shall be deemed to be legally levied and paid and shall be deemed to be a credit against the amount of taxes levied pursuant to this part. (Act 2019-92, §13.)
AL Code § 45-11-245.13 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.13 - Designation of Chilton County Health Care Authority as Agent of County.

Section 45-11-245.13Designation of Chilton County Health Care Authority as agent of county. Any designation made by the governing body of the county prior to the adoption of the authorizing resolution of The Chilton County Health Care Authority as the agent of the county to receive and apply the proceeds of the taxes herein authorized (or the taxes authorized, or attempted to be authorized, by Act No. 2014-162 or Act No. 2014-422) is confirmed, shall remain in full force and effect and shall not be terminated except in accordance with the terms and conditions of such designation.  (Act 2019-92, §14.)
AL Code § 45-11-245.14 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.14 - Pledge or Assignment of Taxes by Chilton County Health Care Authority.

Section 45-11-245.14Pledge or assignment of taxes by Chilton County Health Care Authority. Any pledge or assignment of the taxes herein authorized (or the taxes authorized, or attempted to be authorized, by Act No. 2014-162 or Act No. 2014-422) made by The Chilton County Health Care Authority prior to the adoption of the authorizing resolution for the benefit of bonds or other indebtedness issued or incurred by The Chilton County Health Care Authority for purposes authorized by this part shall be deemed to be a pledge and assignment of the taxes herein authorized, shall remain in full force and effect and shall not be terminated except in accordance with the terms and conditions of such pledge and assignment.  (Act 2019-92, §15.)
AL Code § 45-11-245.15 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 4 - 2019 Sales and Use Tax for Hospital.|Section 45-11-245.15 - Severability.

Section 45-11-245.15Severability. The provisions of this part are severable. If any part of this part is declared invalid or unconstitutional, that declaration shall not affect the part which remains. Without limiting the severability provided in the preceding sentence, it is the intent of the Legislature that the authority to levy the taxes herein authorized from and after the date of adoption of an authorizing resolution by the county shall survive any judicial determination that the curative and retroactive provisions of this part are invalid. (Act 2019-92, §16.)
AL Code § 45-11-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 5 - Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.|Section 45-11-246 - Definitions.

Section 45-11-246Definitions. As used in this part, the following words have the following meanings: (1) COUNTY. Chilton County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Chilton County, including, but not limited to, Article 1 and Article 2 of Chapter 23, Title 40. (Act 2019-170, §2.)
AL Code § 45-11-246.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 5 - Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.|Section 45-11-246.01 - Levy of Tax Authorized.

Section 45-11-246.01Levy of tax authorized. (a) The Chilton County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county and, in addition, may levy a sales and use tax in the amount of up to two percent on sales, use, storage, consumption, or gross receipts outside of the corporate limits of the City of Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the taxes authorized by this part. In addition, the gross receipts and gross proceeds from the sale and use of all motor vehicles and agricultural machinery and equipment and related items covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes levied under this part may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax. (Act 2019-170, §3.)
AL Code § 45-11-246.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 5 - Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.|Section 45-11-246.02 - Collection of Tax.

Section 45-11-246.02Collection of tax. The taxes levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county and those sales and use taxes applicable only to the county. (Act 2019-170, §4.)
AL Code § 45-11-246.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 5 - Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.|Section 45-11-246.03 - Addition of Tax to Sales Price.

Section 45-11-246.03Addition of tax to sales price. Each person engaging or continuing in a business subject to the taxes levied by this part shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected to the tax to fail to refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this part. It shall be unlawful for any person subjected to the taxes levied by this part to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the taxes. (Act 2019-170, §5.)
AL Code § 45-11-246.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 5 - Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.|Section 45-11-246.04 - Collection and Enforcement.

Section 45-11-246.04Collection and enforcement. The taxes levied by this part shall constitute a debt due Chilton County. The taxes, together with any interest and penalties, 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 taxes. The county shall collect the taxes and enforce this part and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the taxes. (Act 2019-170, §6.)
AL Code § 45-11-246.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 5 - Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.|Section 45-11-246.05 - Applicability of State Provisions.

Section 45-11-246.05Applicability of state provisions. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Chilton County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules and regulations with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the taxes levied under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the taxes levied under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to the county. All provisions of the existing sales and use tax statutes that are made applicable by this part to the taxes levied under this part, including any provisions for the administration and enforcement of this part, are incorporated by reference and made part of this part as if fully set forth herein. (Act 2019-170, §7.)
AL Code § 45-11-246.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 5 - Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.|Section 45-11-246.06 - Disposition of Funds.

Section 45-11-246.06Disposition of funds. All taxes collected under this part shall be remitted to Chilton County and deposited in the Chilton County General Fund earmarked for infrastructure, public safety, and economic development in the county. (Act 2019-170, §8.)
AL Code § 45-11-246.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 5 - Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.|Section 45-11-246.07 - Expiration and Renewal.

Section 45-11-246.07Expiration and renewal. The authority for the Chilton County Commission to levy any sales and use taxes pursuant to this part shall expire on May 15, 2054, unless the taxes are renewed by a majority vote of the Chilton County Commission. (Act 2019-170, §9.)
AL Code § 45-11-247 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 6 - Sales and Use Tax for Maintenance and Repair of County Jail.|Section 45-11-247 - This Section Was Assigned by the Code Commissioner in the 2019 Regular Session, Effective May 14, 2019. This Is Not in the Current Code Supplement.

Section 45-11-247THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.  As used in this part, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 96-631, p. 1002, §2.)