reglab/housing_qa huggingface dataset:
AL Code § 45-3A-30.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 3 - Clayton.|Part 1 - Taxation.|Section 45-3A-30.02 - Payment of Taxes; Records; Penalty.

Section 45-3A-30.02Payment of taxes; records; penalty. (a) The tax levied by this part, except as otherwise provided, shall be due and payable to the City of Clayton, the Barbour County Commission, or Department of Revenue, or other collection agent as may be designated by resolution of the city governing body, 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 designated collection agent on a form prescribed by the agent, 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 designated collection agent requires. At the time of making the monthly report, the taxpayer shall compute and pay to the designated collection agent 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 designated collection agent or by a duly authorized agent, deputy, or employee of the agent. (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 designated collection agent may, if good and sufficient reason be shown, waive or remit the penalty or a portion of the penalty. (Act 2000-372, p. 586, §3.)
AL Code § 45-3A-30.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 3 - Clayton.|Part 1 - Taxation.|Section 45-3A-30.03 - Application and Construction of State Lodging Tax.

Section 45-3A-30.03Application and construction of state lodging tax. 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 promulgation of rules and regulations with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statute, 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 designated collection agent shall have and exercise the same powers, duties, and obligations with respect to the district taxes levied as imposed on the designated collection agent, 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 2000-372, p. 586, §4.)
AL Code § 45-3A-30.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 3 - Clayton.|Part 1 - Taxation.|Section 45-3A-30.04 - Disposition of Funds.

Section 45-3A-30.04Disposition of funds. Except as otherwise provided in this part, all proceeds from the tax levied by this part shall be deposited into the City of Clayton General Fund. (Act 2000-372, p. 586, §5.)
AL Code § 45-3A-30.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 3 - Clayton.|Part 1 - Taxation.|Section 45-3A-30.05 - Application and Severability of Part.

Section 45-3A-30.05Application and severability of part. None of the provisions of this part shall be supplied 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 provision of this part. (Act 2000-372, p. 586, §6.)
AL Code § 45-3A-30.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 3 - Clayton.|Part 1 - Taxation.|Section 45-3A-30.06 - Costs of Collections; Remainder of Proceeds.

Section 45-3A-30.06Costs of collections; remainder of proceeds. The designated collection agent shall charge and deduct from the proceeds of the tax levied, an amount equal to the cost to the agency of making the collections and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the agent shall pay the remainder of the tax proceeds to the city general fund. (Act 2000-372, p. 586, §7.)
AL Code § 45-3A-31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 3 - Clayton.|Part 2 - Alcoholic Beverages.|Section 45-3A-31 - Regulation of Alcoholic Beverage Sales on Sunday.

Section 45-3A-31Regulation of alcoholic beverage sales on Sunday. The sale of alcoholic beverages after 1:00 p.m. on Sundays may be authorized by the city council within the corporate limits of the City of Clayton as provided in this section. The city council, by ordinance, may regulate and permit the sale and consumption of alcoholic beverages on Sunday after 1:00 p.m. as determined by the city council by properly licensed retail licensees of the Alcoholic Beverage Control Board. Pursuant to this authority, the city council may regulate which retail licensees may sell alcoholic beverages on Sunday, whether the sale may be for off-premises consumption, and any other aspect of the Sunday sale of alcoholic beverages. (Act 2017-462, §2.)
AL Code § 45-3A-50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 1 - Alcoholic Beverages.|Section 45-3A-50 - State Parks; Rules and Regulations.

Section 45-3A-50State parks; rules and regulations. The governing body of the City of Eufaula located in Barbour County shall have the authority and the duty to fix reasonable rules and regulations for the sale of alcoholic beverages by licensees of the Alabama Alcoholic Beverage Control Board within the premises of any state park located in the corporate limits of such city, including rules and regulations as to times and places wherein alcoholic beverages may be sold within any such state park, and the types of meetings and functions at which the same may be sold. (Act 79-517, p. 930, §1.)
AL Code § 45-3A-50.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 1 - Alcoholic Beverages.|Section 45-3A-50.01 - Regulation of Alcoholic Beverage Sales on Sunday.

Section 45-3A-50.01Regulation of alcoholic beverage sales on Sunday. The governing body of the City of Eufaula in Barbour County, by ordinance, may regulate and permit the sale of alcoholic beverages after 12:00 p.m. on Sunday, as determined by the governing body, by properly licensed retail licensees of the Alcoholic Beverage Control Board and the City of Eufaula serving the general public in the city.  (Act 2017-436, §1.)
AL Code § 45-3A-51 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51 - Renting or Furnishing Rooms, Lodging or Accommodations.

Section 45-3A-51Renting or furnishing rooms, lodging or accommodations. There is hereby levied in the City of Eufaula, in addition to all other taxes now imposed by law, a privilege or license tax, paralleling, at lower rate, the state tax on the businesses of renting rooms, lodging or accommodations to transients as provided for in Chapter 26, Title 40, as heretofore or hereafter amended or supplemented, hereinafter referred to as state lodging tax, in the manner and at the rate hereinafter prescribed. Upon every person, firm, or corporation engaging in the City of Eufaula in the business of renting or furnishing any room or rooms, lodging or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration, in an amount to be determined by the application of the rate of two percent of the charge for such room, rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in such room. Provided, however, there is exempted from the tax levied under this part any rentals or services taxed under the provisions of the Alabama Sales Tax Act, Act 100, of the Second Special Session of the 1959 Legislature, Acts 1959, p. 298, as amended or as may hereafter be amended. The tax shall not apply to rooms, lodgings or accommodations supplied for a period of 30 continuous days or more in any place. (Act 96-620, p. 986, §1.)
AL Code § 45-3A-51.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.01 - Collection of Tax.

Section 45-3A-51.01Collection of tax. The tax levied under this part shall be paid to and collected by the Eufaula City Clerk/Treasurer at the same time as the collection of the state lodging tax. (Act 96-620, p. 986, §2.)
AL Code § 45-3A-51.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.02 - Payment of Taxes.

Section 45-3A-51.02Payment of taxes. The tax levied under this part, except as otherwise provided, 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. On or before the twentieth day of each month after June 1, 1996, every person, firm, or corporation on whom the taxes levied by this part are imposed, shall render to the city, on a form prescribed by the city, a true and correct statement showing the gross proceeds of the business for the next preceding month, together with such other information as the city may demand and require, and at the time of making such monthly report the taxpayer shall compute the taxes due and shall pay to the city the amount of taxes shown to be due. The city, for good cause, may extend the time for making any return required under the provisions of this part but the time for filing any such return shall not be extended for a period greater than 30 days from the date such return is due to be made. (Act 96-620, p. 986, §3.)
AL Code § 45-3A-51.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.03 - Cash and Credit Businesses.

Section 45-3A-51.03Cash and credit businesses. Any person, firm, or corporation taxable under this part having a cash and credit business may report such cash business, and the taxpayer 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, but in no event shall the gross proceeds of such credit business be included in the measure of the tax to be paid until collections of such credit business shall have been made. (Act 96-620, p. 986, §4.)
AL Code § 45-3A-51.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.04 - Returns; Computation, Deduction, and Transmission of Tax.

Section 45-3A-51.04Returns; computation, deduction, and transmission of tax. On or before 30 days after the end of the tax year, each person, firm, or corporation liable for the payment of a privilege tax as levied by this part shall make a return showing the gross proceeds of business done and compute the amount of tax chargeable against him or her, or it in accordance with this part and deduct the amount of monthly payments as hereinbefore provided, if any have been made, and transmit with this report a remittance in the form required by this part covering the residue of the tax chargeable against him or her, to the city, and such report shall be verified by oath. (Act 96-620, p. 986, §5.)
AL Code § 45-3A-51.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.05 - Maintenance of Records.

Section 45-3A-51.05Maintenance of records. It shall be the duty of every person, firm, or corporation engaging, or continuing in the City of Eufaula in any business taxed hereunder to keep and preserve suitable records of the gross proceeds of such business and such other books or accounts as may be necessary to determine the amount of tax for which he, she, or it is liable under this part. Such records shall be kept and preserved for a period of two years and shall be open for examination at any time by the city, or its duly authorized agent. (Act 96-620, p. 986, §6.)
AL Code § 45-3A-51.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.06 - Oaths; Perjury.

Section 45-3A-51.06Oaths; perjury. The monthly reports herein required to be made are not required to be made on oath, but wherever in this part any report is required to be sworn to, the same shall be sworn to by the taxpayer or his or her agent before some officer authorized to administer oaths; and any false statement of a material fact made with intent to defraud shall constitute perjury, and upon conviction thereof the person so convicted shall be punishable as provided by law. (Act 96-620, p. 986, §7.)
AL Code § 45-3A-51.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.07 - Inspection of Reports and Returns.

Section 45-3A-51.07Inspection of reports and returns. All reports or returns filed with the City of Eufaula under this part shall be available for inspection by the governing body of Barbour County, or its designated agent, at reasonable times during business hours. (Act 96-620, p. 986, §8.)
AL Code § 45-3A-51.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.08 - Failure to Collect Tax.

Section 45-3A-51.08Failure to collect tax. It shall be unlawful for any person, firm, or corporation engaged in or continuing within the City of Eufaula in any business for which a license or privilege tax is required by this part to fail or refuse to add to the price of the service rendered the amount due by the taxpayer on account of the tax levied by this part. Nor shall any person refund or offer to refund all or any part of the amount collected as tax under this part or to absorb such tax or to advertise directly or indirectly the absorption or refund of such tax or any portion of the same. (Act 96-620, p. 986, §9.)
AL Code § 45-3A-51.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.09 - Collection by Civil Suit.

Section 45-3A-51.09Collection by civil suit. The tax levied by this part, together with interest and penalties that may be imposed, shall constitute a debt due the City of Eufaula and may be collected by civil suit, in addition to all other methods provided by law and in this part. 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 provisions of the revenue laws of this state which apply to the enforcement of liens for privilege or license taxes due the state shall apply fully to the collection of the county taxes levied, and the City of Eufaula for the use and benefit of the City of Eufaula shall collect such taxes and enforce this part and shall have and exercise for such collection and enforcement all rights and remedies that this state or the city has for collection of the state lodging tax. The City of Eufaula 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 part, and to otherwise enforce the part, including any litigations involving the part, and the city shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected. (Act 96-620, p. 986, §10.)
AL Code § 45-3A-51.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.10 - Application of Part.

Section 45-3A-51.10Application of part. 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 with respect thereto, interest after due date of tax; make reports, or otherwise comply with the state lodging tax statutes, the promulgation of rules and regulations 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 city tax levied. All provisions of the state lodging tax statutes that are made applicable to this part to the city taxes 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 96-620, p. 986, §11.)
AL Code § 45-3A-51.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.11 - Charge for Collecting Taxes.

Section 45-3A-51.11Charge for collecting taxes. The City of Eufaula shall charge 10 percent of the total amount of the special city taxes collected hereunder within the city. Such charge for collecting the taxes for the city may be deducted each month from the taxes collected before certifying the amount of the proceeds thereof due the city for that month. (Act 96-620, p. 986, §12.)
AL Code § 45-3A-51.12 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 3A - Barbour County Municipalities.|Article 5 - Eufaula.|Part 2 - Taxation.|Section 45-3A-51.12 - Disposition of Funds.

Section 45-3A-51.12Disposition of funds. All state, local and municipal laws or ordinances to the contrary notwithstanding, the proceeds of the tax levied herein as well as the proceeds of any municipal taxes levied, including any levy collected by the Department of Revenue, in the City of Eufaula as of June 1, 1996, on businesses of renting rooms, lodging or accommodations to transients within the City of Eufaula shall be distributed, after deduction of cost of collection, 60 percent of the combined total to the Eufaula-Barbour County Chamber of Commerce, for the public purpose of promoting tourism and economic development and 40 percent of the combined total to the Eufaula City General Fund. (Act 96-620, p. 986, §13.)
AL Code § 45-4-10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 1 - General and Miscellaneous Provisions.|Part 1 - Disclaimer.|Section 45-4-10 - Disclaimer.

Section 45-4-10Disclaimer. (a) This chapter endeavors to add to the Code of Alabama 1975, all Bibb County local laws enacted after 1978 and all Bibb County prior local laws that were amended or affected by a local law enacted after 1978. (b) It is the purpose of this chapter to state current applicable law. To this end: (1) This chapter shall not affect the compensation, terms, pension and retirement benefits and rights, and other benefits and rights otherwise provided by law enacted prior to the codification of this chapter. (2) A condition or requirement for operation or effect of a law included in this chapter, including, but not limited to, voter approval at a referendum, is not superseded by the inclusion of the law in this chapter, and such condition or requirement remains applicable. (3) This chapter shall not be construed as validating, reenacting, or enacting laws otherwise superseded or repealed by a legislative enactment. (4) This chapter shall have no affect on any law that is not included or otherwise treated and that law shall have the same effect as the law had prior to the codification of this chapter. The inclusion or exclusion of a law in this chapter is not an implication, inference, or presumption affecting the validity of that law. (5) This chapter shall not affect any existing right, remedy, or defense. As to all such cases, the applicable laws in force at the adoption of this chapter shall continue in force and application. (c)(1) The classification and organization of this chapter, the parts, subparts, sections, and other hierarchy units of this chapter, and the headings thereto, are made for the purpose of convenient reference and orderly arrangement, and no implication, inference, or presumption of a legislative construction shall be drawn therefrom. (2) Unless otherwise provided in this chapter, the descriptive headings or catchlines immediately preceding or within the text of the various hierarchy units, except the hierarchy unit numbers included in the headings or catchlines immediately preceding the text of such units, do not constitute part of the law, and shall in no manner limit or expand the construction of any such unit. All historical citations and effective notes set out in this chapter are given for the purpose of convenient reference, and do not constitute part of the law.
AL Code § 45-4-11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 4 - Bibb County.|Article 1 - General and Miscellaneous Provisions.|Part 2 - Boundaries.|Section 45-4-11 - Boundary Between Chilton and Bibb Counties.

Section 45-4-11Boundary between Chilton and Bibb Counties. The boundary line between Chilton and Bibb Counties shall be as follows: Commencing at the northwest corner of Township 21 north, Range 11 east, thence east along the township line between township 21 north and township 22 north to the southeast corner of the southwest 1/4 of the southwest 1/4 of Section 33, Township 22 north, range 12 east; thence north along the east line of the west 1/2 of the west 1/2 of sections 33, 28, 21, 16, 9 and 4, township 22 north, range 12 east; sections 33, 28, 21, 16, 9 and 4, township 23 north, range 12 east; sections 33, 28, and 21 to the northeast corner of the northwest 1/4 of the southwest 1/4 of said section 21, township 24 north, range 12 east; thence west along the north line of the south 1/2 of said section 21 to the southwest corner of the northwest 1/4 of said section 21. (Act 79-364, p. 581, §1.)