reglab/housing_qa huggingface dataset:
AL Code § 11-51-129 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-129 - Street Railroads, Electric, Gas, and Waterworks Companies, Etc.

Section 11-51-129Street railroads, electric, gas, and waterworks companies, etc. The maximum amount of privilege or license tax which the several municipalities within the state may annually assess and collect of persons operating electric or hydroelectric street railroads, electric light and power companies, gas companies, waterworks companies, pipe line companies for transporting or carrying gas, oil, gasoline, water or other commodities, gas distributing companies, whether by means of pipe lines or by tanks, drums, tubes, cylinders, or otherwise, heating companies or other public utilities, incorporated under the laws of this state or any other state or whether incorporated at all or not, except telephone and telegraph companies, railroad and sleeping car companies and express companies which are otherwise licensed shall not exceed three percent of the gross receipts of the business done by the utility in the municipality during the preceding year; and, for the first year's business when an existing utility is taken over, the amount of the license shall be computed on the basis of the gross receipts of the prior operators plus the gross receipts of the new owners; provided, that this section shall not affect any existing contract between any municipality and any public utility operating therein, except those provisions of contracts which relate to the amount or basis of the license tax imposed by such municipality on such utility. (Code 1923, §2162; Acts 1935, No. 194, p. 256; Code 1940, T. 37, §745; Acts 1947, No. 355, p. 238, §3; Acts 1949, No. 613, p. 945.)
AL Code § 11-51-130 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-130 - Banks.

Section 11-51-130Banks. (a) Municipalities may levy a license in proportion to the capital, surplus and undivided profits of the bank, but not more than the following amounts, to wit: (1) Where the capital, surplus, and undivided profits are $50,000.00 or less, $10.00; (2) Where the capital, surplus, and undivided profits are more than $50,000.00 and not over $100,000.00, $20.00; (3) Where the capital, surplus, and undivided profits are more than $100,000.00 and not over $150,000.00, $30.00; (4) Where the capital, surplus, and undivided profits are more than $150,000.00 and not over $200,000.00, $40.00; (5) Where the capital, surplus, and undivided profits are more than $200,000.00 and not over $250,000.00, $50.00; (6) Where the capital, surplus, and undivided profits are more than $250,000.00 and not over $300,000.00, $60.00; (7) Where the capital, surplus, and undivided profits are more than $300,000.00 and not over $350,000.00, $70.00; (8) Where the capital, surplus, and undivided profits are more than $350,000.00 and not over $400,000.00, $80.00; (9) Where the capital, surplus, and undivided profits are more than $400,000.00 and not over $450,000.00, $90.00; (10) Where the capital, surplus, and undivided profits are more than $450,000.00 and not over $500,000.00, $100.00; (11) Where the capital, surplus, and undivided profits are more than $500,000.00 and not over $600,000.00, $110.00; (12) Where the capital, surplus, and undivided profits are in excess of $600,000.00, $125.00; and (13) On each branch bank, not more than $10.00. (b) The term "undivided profits" as used in subsection (a) of this section shall be construed to mean the undivided profits as shown by the books of the bank, and all payments shall be based on the report made by the banks to the Superintendent of Banks next preceding January 1. (Acts 1911, No. 84, p. 50; Acts 1921, Ex. Sess., No. 18, p. 17; Code 1923, §6287; Code 1940, T. 37, §747.)
AL Code § 11-51-131 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-131 - Savings and Loan Associations.

Section 11-51-131Savings and loan associations. Municipalities may levy a license on savings and loan associations in proportion to the amount paid in on nonwithdrawable shares, reserves, and undivided profits of the association upon the same schedule as is provided for banks and none other. (Acts 1931, No. 159, p. 218; Code 1940, T. 37, §748.)
AL Code § 11-51-132 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 2 - Schedules.|Section 11-51-132 - License Requirement or Tax on Certain Real Estate Companies Prohibited.

Section 11-51-132License requirement or tax on certain real estate companies prohibited.  (a) As used in this section, the terms "company," "broker," "salesperson," and "place of business" have the same definitions as in Section 34-27-2. (b) A municipality may only levy or collect a business privilege tax from or require the licensing of a real estate company that has been licensed pursuant to this chapter if the real estate company's place of business is located within the municipality. (c) No municipality may levy any business privilege tax from or require the licensing of a real estate salesperson or broker separate from the privilege tax or license levied upon the company of the salesperson or broker, except that salespersons or brokers who form a legally constituted business organization pursuant to subdivision (11) of subsection (a) of Section 34-27-36 may be subject to such business privilege tax or license. (Act 2007-364, p. 714, §1; §34-27-30.1; amended and renumbered by Act 2008-141, p. 214, §3.)
AL Code § 11-51-150 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-150 - Petition for Injunction Against Taxpayer Upon Delinquency for Payment of License or Excise Tax.

Section 11-51-150Petition for injunction against taxpayer upon delinquency for payment of license or excise tax. Any municipality may file in the circuit court having jurisdiction over the county in which the petitioning municipality is situated a petition to enjoin the operation and conduct of any business, occupation, trade, or profession subject to a municipal privilege or business license or excise tax imposed by the petitioning municipality and which is delinquent in whole or in part, following no less than 15 days' written notice and demand to the taxpayer delivered personally or via certified U.S. mail, return receipt requested, and addressed to the taxpayer's last known address as indicated on the records of the municipality. The petition shall be verified by the mayor, city clerk, police officer, license officer, or by any other governing official or by any employee of the municipality authorized to receive or collect the privilege or business license or excise tax. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §760; Act 2006-586, p. 1548, §2.)
AL Code § 11-51-151 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-151 - Notice and Hearings; Granting of Injunctive Relief.

Section 11-51-151Notice and hearings; granting of injunctive relief. Upon the filing and presentation of a petition as authorized in this division, it shall be the duty of the court to set a day for the hearing of the action upon not less than 10 nor more than 15 days' notice thereof to be given the respondents, the notice to be in such form as the court may direct, and at such hearing, upon reasonable cause, to grant a temporary restraining order or preliminary injunction restraining the respondents from further operation or conduct of the business, occupation, trade, or profession, and no bond shall be required of the petitioner as a condition thereto. The court shall not grant a temporary restraining order or preliminary injunction unless it has reasonable cause to believe that the respondent owes a debt to the petitioner for a privilege or business license or excise tax and that the petitioner has complied with Section 11-51-150. The court shall, upon final hearing, if the proof be sufficient, grant a permanent injunction restraining the respondent as directed by this section to be done by a temporary injunction. Such injunctions may be dissolved in the manner provided in this division. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §761; Act 2006-586, p. 1548, §2.)
AL Code § 11-51-152 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-152 - Accounting as to Tax Due and Entry of Judgment.

Section 11-51-152Accounting as to tax due and entry of judgment. The petition need not allege the amount due, but may seek an accounting of the respondent for the amount of privilege or business license tax or excise tax due the petitioner. The court may refer the matter to a master as in other cases. It shall be the duty of the court to enter a judgment in favor of the petitioner for the amount of privilege or business license or excise tax found to be due, and it may also declare and enforce any lien therefor provided by the laws of Alabama. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §762; Act 2006-586, p. 1548, §2.)
AL Code § 11-51-153 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-153 - Dissolution of Injunction; Reinstatement of Injunction.

Section 11-51-153Dissolution of injunction; reinstatement of injunction. After judgment is entered against the respondent as provided by the terms of this division, an existing injunction shall not be dissolved until the judgment and court costs taxed against the respondent are satisfied and paid in full, unless the petitioner and respondent have agreed in writing on a lesser amount necessary to satisfy the judgment and court costs, or until the respondent shall have appealed and shall have executed a supersedeas bond to stay the execution of the judgment, in the manner provided by the Alabama Rules of Appellate Procedure. All laws governing appeals from money judgments are made applicable to this division except as they may be contrary to any provision in this section. If the appeal is taken and the case reversed, the injunction existing at the time of the appeal shall automatically be reinstated without the intervention of the circuit court unless the appellate court otherwise directs. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §763; Act 2006-586, p. 1548, §2.)
AL Code § 11-51-154 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-154 - Bond to Dissolve Temporary Injunctive Relief - Execution; Security; Exception.

Section 11-51-154Bond to dissolve temporary injunctive relief - Execution; security; exception.  (a) When the court has granted a temporary restraining order or preliminary injunction, it shall not be dissolved until the respondent has executed a bond in an amount fixed by the court with sufficient surety to be approved by the register or clerk, containing a waiver of exemptions as to personal property, conditioned to pay such judgment and lawful court costs as the court upon final hearing may enter against the respondent, except as provided below. (b) The surety bond required to be made in this section shall remain in full force and effect as security for any judgment and court costs the court may enter and tax against the respondent, but if the respondent takes an appeal and gives a supersedeas bond, upon affirmance of the appeal, the surety bond provided by this section shall become null and void. (c) The respondent shall not, however, be required to post the surety bond required in subsection (a) if the respondent can show to the satisfaction of the register or clerk that he or she has a net worth, based on fair market value, of twenty-five thousand dollars ($25,000) or less, including his or her homestead, and the final assessment is equal to or less than the respondent's net worth. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §764; Act 2006-586, p. 1548, §2.)
AL Code § 11-51-155 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-155 - Bond to Dissolve Temporary Injunctive Relief - Security Against Final Judgment and Costs.

Section 11-51-155Bond to dissolve temporary injunctive relief - Security against final judgment and costs. The surety bond, if required by Section 11-51-154, shall stand as security for any judgment and costs finally determined against the respondent, except in instances where the liability thereon is relieved by and attaches to a supersedeas bond as provided in this division. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §765; Act 2006-586, p. 1548, §2.)
AL Code § 11-51-156 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-156 - Bond to Dissolve Temporary Injunctive Relief - Forfeiture of Bond and Issuance of Execution Thereon.

Section 11-51-156Bond to dissolve temporary injunctive relief - Forfeiture of bond and issuance of execution thereon. In the event no supersedeas bond is given on appeal or if no appeal is taken and the respondent fails to pay the judgment and costs within 30 days after the entry of judgment in the circuit court, it shall be the duty of the register or clerk within 10 days of the expiration of said limit of 30 days to declare said bond forfeited and to issue execution thereon against the principal and sureties. If for any reason the register or clerk fails to declare the bond forfeited within the time prescribed in this section, he may do so any time thereafter and issue execution as directed in this section. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §766.)
AL Code § 11-51-157 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-157 - Appeal From Judgment of Circuit Court.

Section 11-51-157Appeal from judgment of circuit court. The laws of Alabama governing appeals from money judgments entered by the circuit court shall govern and control appeals taken under this division, except the Supreme Court of Alabama shall have jurisdiction thereof and except that the appeal shall be perfected within 42 days from the entry of a final judgment. Any permanent injunction shall remain in full force and effect unless the respondent executes a supersedeas bond to stay the execution of the judgment. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §767.)
AL Code § 11-51-158 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-158 - Effect of Pending Action Upon Institution of Subsequent Action for Taxes Becoming Due After Institution of Prior Action.

Section 11-51-158Effect of pending action upon institution of subsequent action for taxes becoming due after institution of prior action. The institution of one civil action under the provisions of this division and the pendency thereof shall not be asserted as a defense by pleading or motion to the institution of a subsequent civil action under this division for the collection of license or taxes becoming due after the institution of such prior civil action even though a bond for dissolution of the injunction is given and the respondent continues to operate. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §769.)
AL Code § 11-51-159 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-159 - Enforcement of Lien Not to Constitute Waiver of Rights as to Respondent's Bond.

Section 11-51-159Enforcement of lien not to constitute waiver of rights as to respondent's bond. If the court should declare a lien in favor of the petitioner and against the property of the respondent, the petitioner may proceed to enforce the lien, but such enforcement shall not be a waiver of rights acquired against the respondent's bond but shall be in addition thereto. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §770.)
AL Code § 11-51-160 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-160 - Equitable Attachment.

Section 11-51-160Equitable attachment. In addition to the remedies provided in this division, the petitioner also shall be entitled to an equitable attachment in aid of its civil action under this division to collect a privilege, license, or excise tax due it, and no ground for such attachment shall be necessary except that the respondent is due a privilege license or excise tax which is delinquent in whole or in part, and no bond shall be required to be given for such equitable attachment, but an oath as provided by Section 11-51-150 shall be sufficient. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §771.)
AL Code § 11-51-161 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 3 - Cumulative Remedies for Collection of License Taxes by Municipalities.|Section 11-51-161 - Provisions of Division Cumulative.

Section 11-51-161Provisions of division cumulative. The remedies provided in this division shall be cumulative and shall not be construed to appeal, modify, alter, or change any other civil or criminal process or remedy provided by law for the collection of a municipal privilege, license, or excise tax, but all such remedies, except criminal, may be used in a proceeding under this division. (Acts 1936-37, Ex. Sess., No. 152, p. 169; Code 1940, T. 37, §768.)
AL Code § 11-51-181 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue.|Section 11-51-181 - Time of Collection; Inspection of Reports by Municipal Governing Body.

Section 11-51-181Time of collection; inspection of reports by municipal governing body. Municipal taxes collected by the Department of Revenue shall be collected at the same time and along with the collection by the department of taxes levied and collected for the state under the provisions of Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, 40-23-38, Article 2 of Chapter 23 of Title 40, and Sections 40-26-1 to 40-26-21, inclusive, and all reports required to be made to the Commissioner of Revenue under this division shall, on request made to the Department of Revenue, be made available for inspection by the governing body of the city or town or its designated agent at reasonable times during business hours. (Acts 1965, 1st Ex. Sess., No. 203, p. 272, §2; Acts 1969, Ex. Sess., No. 176, p. 242; Act 98-192, p. 310, §3.)
AL Code § 11-51-182 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue.|Section 11-51-182 - Preparation and Distribution of Reports, etc., Necessary for Collection of Taxes; Authority and Duties of Department Generally.

Section 11-51-182Preparation and distribution of reports, etc., necessary for collection of taxes; authority and duties of department generally. The Department of Revenue shall prepare and distribute reports, forms, and other information as may be necessary to provide for its collection of municipal taxes under this division, and shall have all the authority and duties under this division as it has in connection with the collection of the state sales and use taxes provided for by Sections 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate, 40-23-38, and Article 2 of Chapter 23 of Title 40, and with the collection of the state tax on the rental of rooms, lodgings, and accommodations provided for by Sections 40-26-1 to 40-26-21, inclusive. (Acts 1965, 1st Ex. Sess., No. 203, p. 272, §3; Acts 1969, Ex. Sess., No. 176, p. 242; Act 98-192, p. 310, §3.)
AL Code § 11-51-184 (2021)
2021 Code of Alabama|Title 11 - Counties and Municipal Corporations.|Title 2 - Provisions Applicable to Municipal Corporations Only.|Chapter 51 - Taxation.|Article 2 - License Taxes.|Division 4 - Collection of Certain Municipal License Taxes by State Department of Revenue.|Section 11-51-184 - Employment of Special Counsel.

Section 11-51-184Employment of special counsel. The Commissioner of Revenue may employ special counsel when necessary from time to time to enforce collection of municipal license taxes for the municipality and otherwise to enforce the provisions of the ordinance levying such taxes, including any litigation required, and the Department of Revenue may pay special counsel such fees as the commissioner considers reasonable and proper from the proceeds of the taxes payable to the city or town under the provisions of this division. (Acts 1965, 1st Ex. Sess., No. 203, p. 272, §5.)