reglab/housing_qa huggingface dataset:
AL Code § 45-11-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 3 - 2014 Sales and Use Tax for Hospital.|Section 45-11-244.01 - Definitions.

Section 45-11-244.01Definitions. (a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) CODE. The Code of Alabama 1975, as amended. (2) COMMISSIONER. The Commissioner of Revenue of the state. (3) COUNTY. Chilton County in the state. (4) PUBLIC HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto, or any other public corporation heretofore or hereafter organized for hospital purposes in the county under any general law heretofore or hereafter enacted by the Legislature. (5) STATE. The State of Alabama. (6) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (7) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (8) STATE SALES TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40, 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. (9) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (10) STATE USE TAX STATUTES. Article 2 of Chapter 23 of Title 40, 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 part. 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 2014-422, p. 1539, §2.)
AL Code § 45-11-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 3 - 2014 Sales and Use Tax for Hospital.|Section 45-11-244.04 - Sales Tax to Be Added to Sales Price.

Section 45-11-244.04Sales tax to be added to sales price. Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-11-244.02 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. It shall be unlawful for any person subject to the sales tax authorized to be levied in Section 45-11-244.02 to fail or refuse to add to the sales price and to collect from the purchaser the amount herein required to be so added to the sales 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 2014-422, p. 1539, §5.)
AL Code § 45-11-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 3 - 2014 Sales and Use Tax for Hospital.|Section 45-11-244.05 - Collection of Taxes.

Section 45-11-244.05Collection of taxes.  (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected by the State Department of Revenue or a private collection agency at the same time and in the same manner as the state sales tax and state use tax are collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the county or other collection agency shall have the same rights, remedies, power, and authority, including the right to adopt and implement the same procedures, as would be available to the State Department of Revenue if the taxes herein authorized were being administered, enforced, and collected by the State Department of Revenue. The governing body of the county may retain or may pay to the State Department of Revenue or a private collection agency, as its fee for the cost of collecting such taxes, an amount not to exceed five percent of the proceeds of such taxes so collected; provided, if the governing body of the county or the State Department of Revenue shall administer and collect the taxes the amount retained by the governing body or paid to the State Department of Revenue shall not exceed the actual cost of collection, whichever is less. (b) With respect to the taxes herein authorized to be levied and imposed by it, the county shall be deemed to be a self-administered county, as that term is defined in Section 40-2A-3. (Act 2014-422, p. 1539, §6.)
AL Code § 45-11-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 3 - 2014 Sales and Use Tax for Hospital.|Section 45-11-244.06 - Referendum Authorized.

Section 45-11-244.06Referendum authorized.  The governing body of the county may call an advisory countywide referendum election on the question of whether or not the qualified electors of the county support or oppose the governing body levying the additional sales and use taxes authorized in this part. All costs of the advisory referendum, including, but not limited to, the cost of publishing the notice and of furnishing ballots or renting voting machines, shall be paid by the county. The governing body of the county shall not be bound by the results of any such advisory referendum and may in its sole discretion determine to levy or not levy the taxes authorized in this part. (Act 2014-422, p. 1539, §7.)
AL Code § 45-11-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 3 - 2014 Sales and Use Tax for Hospital.|Section 45-11-244.07 - Enforcement; Civil Suit; Taxes a Lien.

Section 45-11-244.07Enforcement; civil suit; taxes a lien.  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 2014-422, p. 1539, §8.)
AL Code § 45-11-244.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 3 - 2014 Sales and Use Tax for Hospital.|Section 45-11-244.08 - Applicability of State Sales and Use Tax Statutes.

Section 45-11-244.08Applicability of state sales and use tax statutes.  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 2014-422, p. 1539, §9.)
AL Code § 45-11-244.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 3 - 2014 Sales and Use Tax for Hospital.|Section 45-11-244.09 - Abatement of Taxes Prohibited.

Section 45-11-244.09Abatement 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 2014-422, p. 1539, §10.)
AL Code § 45-11-244.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 3 - 2014 Sales and Use Tax for Hospital.|Section 45-11-244.10 - Use of Proceeds.

Section 45-11-244.10Use 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 2014-422, p. 1539, §11.)
AL Code § 45-11-244.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 11 - Chilton County.|Article 24 - Taxation.|Part 3 - 2014 Sales and Use Tax for Hospital.|Section 45-11-244.11 - Effective Date; Termination of Levy of Taxes.

Section 45-11-244.11Effective date; termination of levy of taxes.  (a) If the governing body of the county elects to levy and impose any of the taxes herein authorized to be levied and imposed, it shall specify in the resolution levying and imposing such taxes the first day of the second calendar month next following that during which such levy is made as the effective date of such levy. Such 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 45-11-244.10, 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 2014-422, p. 1539, §12.)
AL Code § 45-11-245 (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 - Applicability.

Section 45-11-245Applicability. This part shall only apply to Chilton County. (Act 2019-92, §1.)
AL Code § 45-11-245.01 (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 45-11-245.01 - Definitions.

Section 45-11-245.01Definitions.  (a) The following words, terms, and phrases where used in this part shall have the following respective meanings except where the context clearly indicates a different meaning: (1) AUTHORIZING RESOLUTION. A resolution adopted by the governing body of the county pursuant to Section 45-11-245.10 authorizing and confirming the levy of the taxes authorized by this part. (2) CODE. The Code of Alabama 1975, as amended. (3) COMMISSIONER. The Commissioner of Revenue of the state. (4) COUNTY. Chilton County in the state. (5) PUBLIC HOSPITAL CORPORATION. The Chilton County Health Care Authority, or any successor thereto, or any other public corporation heretofore or hereafter organized for hospital purposes in the county under any general law heretofore or hereafter enacted by the Legislature. (6) STATE. The State of Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes.  (9) STATE SALES TAX STATUTES. Division 1 of Article 1 of Chapter 23 of Title 40, 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. (10) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2 of Chapter 23 of Title 40, 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 part. 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 2019-92, §2.)
AL Code § 45-11-245.04 (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 45-11-245.04 - Sales Tax to Be Added to Sales Price.

Section 45-11-245.04Sales tax to be added to sales price. Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45-11-245.02 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. It shall be unlawful for any person subject to the sales tax authorized to be levied in Section 45-11-245.02 to fail or refuse to add to the sales price and to collect from the purchaser the amount herein required to be so added to the sales 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 2019-92, §5.)
AL Code § 45-11-245.05 (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 45-11-245.05 - Collection of Taxes.

Section 45-11-245.05Collection of taxes. (a) The governing body of the county shall administer and collect the taxes herein authorized to be levied and collected, or shall cause such taxes to be administered and collected by the State Department of Revenue or a private collection agency at the same time and in the same manner as the state sales tax and state use tax are collected, pursuant to, and in accordance with, the applicable provisions of Sections 11-3-11.2 and 11-3-11.3. Without limiting the generality of the foregoing, the governing body of the county or other collection agency shall have the same rights, remedies, power, and authority, including the right to adopt and implement the same procedures, as would be available to the State Department of Revenue if the taxes herein authorized were being administered, enforced, and collected by the State Department of Revenue. The governing body of the county may retain or may pay to the State Department of Revenue or a private collection agency, as its fee for the cost of collecting such taxes, an amount not to exceed five percent of the proceeds of such taxes so collected; provided, if the governing body of the county or the State Department of Revenue shall administer and collect the taxes the amount retained by the governing body or paid to the State Department of Revenue shall not exceed the actual cost of collection, whichever is less. (b) With respect to the taxes herein authorized to be levied and imposed by it, the county shall be deemed to be a self-administered county, as that term is defined in Section 40-2A-3. (Act 2019-92, §6.)