reglab/housing_qa huggingface dataset:
AL Code § 45-50-242.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 1 - Creation of Consolidated System.|Section 45-50-242.08 - Vacancies in Office.

Section 45-50-242.08Vacancies in office. If the office of tax assessor or tax collector should become vacant after the passage of this subpart and before the time of ratification of this subpart by the electors of Monroe County, this subpart shall be implemented immediately and the election shall be called within 45 days of the vacancy, or at the time specified in this subpart if less than 45 days following the vacancy.  (Act 95-702, p. 1518, § 10.)
AL Code § 45-50-242.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 2 - Operation in Office.|Section 45-50-242.20 - Convenience Fee.

Section 45-50-242.20Convenience fee. In addition to all other fees and costs provided by law, a convenience fee of five dollars ($5) per transaction shall be charged and collected by the Monroe County Revenue Commissioner, or its successor office, when payment of property tax is paid through the Internet or by other electronic means. The convenience fee shall be collected and deposited in the county general fund.  (Act 2011-244, p. 441, § 1.)
AL Code § 45-50-242.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 3 - Revenue Commissioner.|Division 3 - Compensation.|Section 45-50-242.40 - Annual Salary.

Section 45-50-242.40Annual salary. Effective commencing on the next term of office of the county revenue commissioner, the Revenue Commissioner of Monroe County shall receive an annual salary of eighty thousand dollars ($80,000) per year payable in equal monthly installments. The salary provided by this section shall be in lieu of any salary or other compensation provided by law and shall be paid from the same funding sources as the salary of the revenue commissioner is currently paid.  (Act 2021-198, § 1.)
AL Code § 45-50-245 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1985 Tax.|Section 45-50-245 - Definitions.

Section 45-50-245Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state.  (2) COUNTY. Monroe County in the State of Alabama.  (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December.  (6) REGISTERED SELLER. The person registered with the State Department of Revenue pursuant to the state use tax statutes or licenses under the state sales tax statutes. (7) STATE. The State of Alabama.  (8) STATE DEPARTMENT OF REVENUE. The State Department of Revenue.  (9) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (10) STATE SALES TAX STATUTES. Division 1, commencing with Section 40-23-1, of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the taxes levied in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration of Division 1 and the incidence and collection of the taxes imposed therein.  (11) STATE USE TAX. The tax or taxes imposed by the state use tax statutes.  (12) STATE USE TAX STATUTES. Article 2, commencing with Section 40-23-60, of Chapter 23 of Title 40, as amended, including all other statutes of the state which expressly set forth any exemptions from the computation of the tax levied in Article 2 and all other statutes of the state which expressly apply to, or purport to affect, the administration of Article 2 and the incidence and collection of the taxes imposed therein.  (b) Except where another meaning is clearly indicated by the context, all definitions set forth in the state sales tax statutes and the state use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein, other than those hereinabove specifically defined, shall have the respective meanings ascribed to them in the state sales tax statutes and the state use tax statutes and shall have the same scope and effect that the same words, terms, and phrases have where used in the state sales tax statutes and the state use tax statutes.  (Act 85-898, 2nd Sp. Sess., p. 156, § 1.)
AL Code § 45-50-245.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1985 Tax.|Section 45-50-245.01 - Authorization of Levy of Sales Tax.

Section 45-50-245.01Authorization of levy of sales tax. (a) The governing body of Monroe County is hereby authorized to levy and impose in the county, in addition to all other taxes of every kind now imposed by law, and to collect as herein provided, a privilege or license tax on account of the business activities and in the amount to be determined by the application of rates against gross sales or gross receipts, as the case may be, upon every person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, any association, or other agency or instrumentality of such institutions) engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidences of debts or stocks, nor sales of materials and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over 50 tons burden) or conducting places of amusement in the county at the rate of one percent of the gross proceeds of sales of the business.  (b) There are exempted, however, from this section and from the computation of the amount of the taxes authorized to be 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.  (c) In addition, there shall be exempted from the computation of the amount of tax the gross proceeds of the sale of automotive vehicles, truck trailers, semitrailers, and house trailers; the gross proceeds of sale of any machine, machinery, or equipment either that which is self-propelled or otherwise propelled or drawn and which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery, or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery, or equipment; and the gross proceeds of the sale of machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, including the parts, attachments, and replacements therefor which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used.  (Act 85-898, 2nd Sp. Sess., p. 156, § 2.)
AL Code § 45-50-245.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1985 Tax.|Section 45-50-245.03 - Payment and Collection of Taxes.

Section 45-50-245.03Payment and collection of taxes. The sale taxes authorized to be levied in Section 45-50-245.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-50-245.02 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state use tax.  (Act 85-898, 2nd Sp. Sess., p. 156, § 4.)
AL Code § 45-50-245.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1985 Tax.|Section 45-50-245.04 - Enforcement.

Section 45-50-245.04Enforcement. The taxes authorized to be imposed by this subpart 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 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 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, and the State Department of Revenue, for the use and benefit of the county, shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that the State Department of Revenue 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 otherwise to enforce this subpart, including the institution, prosecution, and defense of any litigation involving this subpart; and the department shall pay such special counsel such reasonable fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder.  (Act 85-898, 2nd Sp. Sess., p. 156, § 5.)
AL Code § 45-50-245.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1985 Tax.|Section 45-50-245.05 - Applicability of State Statutes.

Section 45-50-245.05Applicability of state statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the 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 this subpart, when applied to the sales tax authorized to be levied in Section 45-50-245.01, shall apply to the sales tax authorized to be levied in Section 45-50-245.01; 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 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 subpart, when applied to the use tax authorized to be levied in Section 45-50-245.02, shall apply to the use tax authorized to be levied in Section 45-50-245.02. The commissioner and the State Department of Revenue shall have and exercise the same powers, duties, and obligations, with respect to the taxes herein authorized to be levied, that are imposed on the commissioner and the department 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 by this subpart to the taxes herein authorized to be 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 85–898, 2nd Sp. Sess., p. 156, § 6.)
AL Code § 45-50-245.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1985 Tax.|Section 45-50-245.06 - Charge for Collection.

Section 45-50-245.06Charge for collection. The State Department of Revenue shall charge Monroe County for collecting the taxes levied under this subpart such amount of percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Monroe County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the sales tax collected in the county under this subpart. The charge for collecting the taxes may be deducted each month from the gross revenues from such taxes before certification of the amount of the proceeds thereof due Monroe County for that month. The Commissioner of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State 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 taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Monroe County during the month immediately preceding certification. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Monroe County during each month, the commissioner may deduct from the taxes collected in the month the charge 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 county Treasurer of Monroe County in his or her official capacity in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of the county. All revenues arising from the taxes herein authorized to be levied that are due to be paid to Monroe County shall be deposited in the county general fund.  (Act 85-898, 2nd Sp. Sess., p. 156, § 7.)
AL Code § 45-50-245.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2000 Tax.|Section 45-50-245.30 - Definitions.

Section 45-50-245.30Definitions. As used in this subpart, 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 2000-340, p. 536, § 2.)
AL Code § 45-50-245.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2000 Tax.|Section 45-50-245.31 - Authorization of Levy of Special County Privilege License Tax.

Section 45-50-245.31Authorization of levy of special county privilege license tax. The County Commission of Monroe County may levy, in addition to all other taxes now levied by the county, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be levied at the rate of one-half percent of the gross proceeds of sales, or gross receipts, as the case may be, of any business conducted within the county. The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized pursuant to this subpart.  (Act 2000-340, p. 536, § 3.)
AL Code § 45-50-245.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2000 Tax.|Section 45-50-245.32 - Collection of Taxes; Reports.

Section 45-50-245.32Collection of taxes; reports. The tax levied pursuant to this subpart shall be collected by the State Department of Revenue, the county, or by contract to a business that collects sales tax at the same time and in the same manner as state sales and use taxes are collected (the State Department of Revenue, the county, or any such collection agency being herein referred to as the agency). On or prior to the date the tax is due, each person subject to the tax shall file with the agency a report in the form prescribed by the agency. The report shall set 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 the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the agency may require. Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the agency under this section shall be available for inspection by the county commission, or its designee.  (Act 2000-340, p. 536, § 4.)
AL Code § 45-50-245.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2000 Tax.|Section 45-50-245.33 - Tax to Be Added to Sales Price or Admission Fee.

Section 45-50-245.33Tax to be added to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied pursuant to this subpart 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 because of the sale or admission. It shall be unlawful for any person subject to the tax 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 required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax levied pursuant to this subpart 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 tax.  (Act 2000-340, p. 536, § 5.)
AL Code § 45-50-245.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2000 Tax.|Section 45-50-245.34 - Taxes Constitute Debt.

Section 45-50-245.34Taxes constitute debt. The tax levied pursuant to this subpart shall constitute a debt due Monroe County. The tax 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 tax. The agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the State Department of Revenue has for collection of the state sales and use tax.  (Act 2000-340, p. 536, § 6.)
AL Code § 45-50-245.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2000 Tax.|Section 45-50-245.35 - Applicability of State Statutes.

Section 45-50-245.35Applicability of state statutes. All provisions of the state sales and use tax statutes with respect to the payment, assessment, and collection of the state sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, promulgating rules and regulations with respect to the state sales and use tax, and the administration and enforcement of the state sales and use tax statutes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. The agency shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart that are imposed on the State Department of Revenue by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable pursuant to this tax to the tax levied under this subpart, and to the administration and enforcement of this subpart, are incorporated by reference and made a part of this subpart as if fully set forth herein.  (Act 2000-340, p. 536, § 7.)
AL Code § 45-50-245.36 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2000 Tax.|Section 45-50-245.36 - Charge for Collection.

Section 45-50-245.36Charge for collection. The designated collection agency shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections not to exceed two percent of the total amount of tax collected. Following that deduction, the collection agency shall pay the remainder of the tax proceeds to Monroe County. The net proceeds of the tax levied pursuant to this subpart shall be used for the purpose of paying costs of acquiring, providing, constructing, and operating a new jail in the county, including the acquisition of land and equipment, and for the payment of debt service on any indebtedness issued or incurred by the county or a public corporation for such purpose.  (Act 2000-340, p. 536, § 8.)
AL Code § 45-50-245.37 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 2 - 2000 Tax.|Section 45-50-245.37 - Expiration of Tax.

Section 45-50-245.37Expiration of tax. The tax levied pursuant to this subpart shall expire when any indebtedness issued or incurred by the county or a public corporation, including obligations to refund any previously issued obligations, for the purpose of providing funds to pay costs of construction for the new jail and related facilities has been paid and retired.  (Act 2000-340, p. 536, § 9.)
AL Code § 45-50-245.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 3 - 2021 Tax.|Section 45-50-245.60 - Definitions.

Section 45-50-245.60Definitions. As used in this subpart, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Monroe County, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.  (Act 2021-194, § 2.)