reglab/housing_qa huggingface dataset:
AL Code § 45-1-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 4 - Tax, General.|Section 45-1-243.03 - Payment of Taxes Herein Levied; Reports by Taxpayers.

Section 45-1-243.03Payment of taxes herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-1-243.01 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes authorized to be levied in Section 45-1-243.02 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last day of each of the months of March, June, September, and December. The sales taxes authorized to be levied in Section 45-1-243.01 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 45-1-243.02 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. On or prior to the due dates of the taxes herein authorized to be levied, each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business that are required to be used as a measure of the sales taxes herein authorized to be levied, a correct statement of the gross proceeds of all such taxes and the gross receipts of all such business, and setting forth, with respect to the use taxes authorized to be levied herein, the total sales price of all property, the use, storage, or other consumption of which became subject to the taxes during the then preceding quarterly period. Such report shall include all such other items of information pertinent to the taxes and the amount thereof as the State Department of Revenue may require. Any person subject to the sales taxes authorized to be levied herein may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the governing body of the county or its designated agent at reasonable times during business hours. (Act 79-778, p. 1396, §4.)
AL Code § 45-1-243.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 4 - Tax, General.|Section 45-1-243.04 - Sales Tax to Be Added to Sales Price or Admission Fee.

Section 45-1-243.04Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-1-243.01 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the sales taxes authorized to be levied in Section 45-1-243.01 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the taxes 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 taxes or any portion thereof. (Act 79-778, p. 1396, §5.)
AL Code § 45-1-243.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 4 - Tax, General.|Section 45-1-243.05 - Special Provisions Respecting Payment of Use Tax; Receipts and Returns by Registered Sellers.

Section 45-1-243.05Special provisions respecting payment of use tax; receipts and returns by registered sellers. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding following the close of each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be prescribed by the State Department of Revenue showing the total sales price of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the use taxes herein authorized to be imposed, during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the use taxes required to be collected by such registered seller during the period covered by the return; provided that any registered seller may defer collecting the taxes with respect to credit sales until collection of the proceeds of such sales and may defer reporting credit sales until after their collection, but shall thereafter collect the taxes along with collection of the credit sales, shall include in each quarterly report all credit collections made during the preceding quarterly period and shall remit the taxes with respect thereto at the time of filing such report or return. Any person who has paid to a registered seller the tax with respect to the use, storage, or other consumption of tangible personal property in the county need not file a report or make any further payment of the tax, but each person who purchases tangible personal property the storage, use, or other consumption of which is subject to the use taxes authorized to be imposed herein, and who has not paid the use taxes due with respect thereto to a registered seller, shall report and pay the use taxes as required by Section 45-1-243.03. It shall be unlawful for any registered seller to fail or refuse to add to the sales price and to collect from the purchaser the amount of the use taxes authorized to be imposed herein or to refund or offer to refund or absorb, or to advertise directly or indirectly, the absorption of the use taxes or any portion thereof. (Act 79-778, p. 1396, §6.)
AL Code § 45-1-243.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 4 - Tax, General.|Section 45-1-243.06 - Enforcement of This Subpart; Taxes a Lien.

Section 45-1-243.06Enforcement of this subpart; taxes a lien. 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 the provisions of this subpart, including the institution, prosecution, and defense of any litigation involving this subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder. (Act 79-778, p. 1396, §7.)
AL Code § 45-1-243.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 4 - Tax, General.|Section 45-1-243.07 - Applicability of State Sales and Use Tax Statutes.

Section 45-1-243.07Applicability 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 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 the provisions of this subpart, when applied to the sales taxes authorized to be levied in Section 45-1-243.01, shall apply to the sales taxes authorized to be levied in Section 45-1-243.01; 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 the provisions of this subpart, when applied to the use taxes authorized to be levied in Section 45-1-243.02, shall apply to the use taxes authorized to be levied in Section 45-1-243.02. 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 79-778, p. 1396, §8.)
AL Code § 45-1-243.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 4 - Tax, General.|Section 45-1-243.08 - Charge of State Department of Revenue; Disposition of Tax Proceeds.

Section 45-1-243.08Charge of State Department of Revenue; disposition of tax proceeds. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder. Such charge for collecting the taxes for the county may be deducted each month from the tax proceeds collected before the amount of the proceeds due the county for that month is certified as provided in this section. The commissioner 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 of each successive month (commencing with the month next succeeding the month in which the department makes the first collection of any of the taxes authorized to be levied hereunder) the commissioner shall certify to the state Comptroller the amount of taxes collected under the provisions of this subpart and paid by him or her into the State Treasury for the benefit of the county during the month immediately preceding the making of such certificate and shall state separately in the certificate the amount of the proceeds so collected from the taxes authorized to be levied in Section 45-1-243.01 and the amount of the proceeds so collected from the taxes authorized to be levied in Section 45-1-243.02; provided, however, that before certifying the amount of taxes paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the taxes collected hereunder in the month the charges due the department for collection of the taxes. It shall be the duty of the State Comptroller (i) to issue his or her warrant each month, payable to the county in an amount equal to the amount so certified by the commissioner as having been collected for the use of the county, and (ii) to transmit to the county, along with the warrant, a copy of the certificate by the commissioner. (Act 79-778, p. 1396, §9.)
AL Code § 45-1-243.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 4 - Tax, General.|Section 45-1-243.09 - Use of Tax Proceeds.

Section 45-1-243.09Use of tax proceeds. The proceeds of any taxes authorized to be levied in this subpart shall be paid over by the county within 10 days after their receipt as follows: (1) Fifty percent shall be paid over to the county board of education, (2) Fifty percent shall be paid over to the county general fund. (Act 79-778, p. 1396, §10.)
AL Code § 45-1-243.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 4 - Tax, General.|Section 45-1-243.10 - Effective Date of Levy.

Section 45-1-243.10Effective date of levy. If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of any such levy, the first day of the second month following such levy. (Act 79-778, p. 1396, §11.)
AL Code § 45-1-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Section 45-1-244 - The Crime Prevention Inc. and Spinners Inc.

Section 45-1-244The Crime Prevention Inc. and Spinners Inc. In Autauga County, The Crime Prevention Inc. and Spinners Inc. are hereby exempted from the payment of any and all county and municipal sales and use taxes. (Act 86-383, p. 570, §1.)
AL Code § 45-1-245 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 6 - Tax, Lodging.|Section 45-1-245 - Levy of Tax.

Section 45-1-245Levy of tax. In Autauga County, in addition to all other taxes imposed by law, the Autauga County Commission may levy a privilege or license tax in the amount prescribed in this section against every person within the county engaging in the business of renting or furnishing a room or rooms, lodging, or accommodations, to a transient in a hotel, motel, inn, condominium, house, tourist court, or another place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to 10 percent of the charge for the rooms, lodgings, or accommodations, including the charge for use of rental or personal property and services furnished in the room or rooms within Autauga County outside of the corporate limits of the City of Prattville and three percent of the charge within the corporate limits of the City of Prattville. (Act 2019-211, §1.)
AL Code § 45-1-245.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 6 - Tax, Lodging.|Section 45-1-245.01 - Exemptions.

Section 45-1-245.01Exemptions. (a) There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more pursuant to the exemption provision of Section 40-26-1. A subsequent amendment or change to Section 40-26-1 shall also have the effect of similarly changing the exemption provision of this part. (b) Notwithstanding the provisions of this section, the tax shall not apply to the rental of living accommodations which are intended primarily for rental to persons as their principal or permanent place of residence. (Act 2019-211, §2.)
AL Code § 45-1-245.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 6 - Tax, Lodging.|Section 45-1-245.02 - Monthly Report; Recordkeeping; Penalties.

Section 45-1-245.02Monthly report; recordkeeping; penalties. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to the Department of Revenue on or before the 20th day of the month next succeeding the month in which the tax accrues. On or before the 20th day of each month, every person on whom the tax is levied by this part shall render to the Department of Revenue on a form prescribed by the department, a true and correct statement showing the gross proceeds of the business subject to the tax for the then preceding month, together with other information as the department requires. At the time of making the monthly report, the taxpayer shall compute and pay to the department the amount of tax shown due. A person subject to the tax who conducts business on a credit basis may defer reporting and paying the tax until after the person has received payment of the items, articles, or accommodations furnished. In the event the taxpayer defers reporting and paying the taxes, he or she shall thereafter include in each monthly report all credit collections made during the then preceding month and shall pay the amount of taxes computed thereon at the time of filing the report. (b) It shall be the duty of every person engaged or continuing in a business subject to the tax levied by this part to keep and preserve suitable records of the gross proceeds of the business and other books or accounts necessary to determine the amount of tax for which he or she is liable pursuant to this part. The records shall be kept and preserved for a period of two years and shall be open for examination at all times by the Department of Revenue or by a duly authorized agent, deputy, or employee of the department. (c) A person who fails to pay the tax levied by this part within the time required by this part shall pay in addition to the tax a penalty of 10 percent of the amount of tax due, together with interest from the date on which the tax became due and payable at the rate due and payable on the state lodging tax. The penalty and interest shall be assessed and collected as a part of the tax. The Department of Revenue, if good and sufficient reason be shown, may waive or remit the penalty or a portion of the penalty. (Act 2019-211, §3.)
AL Code § 45-1-245.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 6 - Tax, Lodging.|Section 45-1-245.03 - Application of State Statutes.

Section 45-1-245.03Application of state statutes. All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records, interest after due date of tax, or otherwise; the adoption of rules with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with the provisions of this part when applied to the tax levied by this part, shall apply to the levied tax. The Commissioner of Revenue and the Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the district taxes levied as imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this part, to the taxes levied, and to the administration of this part are incorporated herein by reference and made a part as if fully set forth. (Act 2019-211, §4.)
AL Code § 45-1-245.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 6 - Tax, Lodging.|Section 45-1-245.04 - Cost of Collection.

Section 45-1-245.04Cost of collection. The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the department of making the collections, and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department shall pay the remainder of the tax proceeds to the county. (Act 2019-211, §5.)
AL Code § 45-1-245.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 6 - Tax, Lodging.|Section 45-1-245.05 - Disposition of Funds.

Section 45-1-245.05Disposition of funds. Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Autauga County General Fund. (Act 2019-211, §6.)
AL Code § 45-1-245.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1 - Autauga County.|Article 24 - Taxation.|Part 6 - Tax, Lodging.|Section 45-1-245.06 - Severability.

Section 45-1-245.06Severability. The provisions of this part shall not be applied in a manner to violate the Commerce Clause of the United States Constitution. If a provision of this part is held invalid, the invalidity shall not affect the remaining provisions of this part. (Act 2019-211, §7.)
AL Code § 45-1A-40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 1A - Autauga County Municipalities.|Article 4 - Prattville.|Part 1 - Alcoholic Beverages.|Section 45-1A-40 - Regulation of Sale and Consumption of Alcoholic Beverages on Sunday.

Section 45-1A-40Regulation of sale and consumption of alcoholic beverages on Sunday. (a) The city council or other governing body of the City of Prattville may, by resolution passed by simple majority, regulate and permit the sale for on premises consumption only of alcoholic beverages on Sunday after 12:00 p.m. upon the licensed premises of retail licensees of the Alcoholic Beverage Control Board of the State of Alabama and of the City of Prattville serving the general public including, but not limited to, hotels with conference centers and golf courses located within the corporate limits of the city. Any licensee granted authority to sell alcoholic beverages on Sunday pursuant to this section shall be required to have all servers of alcoholic beverages complete responsible vendor training in the manner provided by the Alcoholic Beverage Control Board. (b) The provisions of this section are cumulative and supplemental to the present power and authority of the City of Prattville, and is not intended to, nor shall it be interpreted so as to repeal any existing power or authority of the City of Prattville now permitted under the general laws of the state, or under any local or special act of the Legislature. (Act 2001-904, 3rd Sp. Sess., p. 744, §§1, 2.)