reglab/housing_qa huggingface dataset:
AL Code § 45-43-246.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 2 - 1991 Tax.|Section 45-43-246.33 - Payment and Reporting.

Section 45-43-246.33Payment and reporting. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are paid. On or prior to the due dates of the tax herein levied each person subject to such tax 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 transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person so defers reporting them, such person shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the tax 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 Lowndes County Commission, or its designated agent, at reasonable times during business hours. (Act 91–434, p. 771, § 4.)
AL Code § 45-43-246.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 2 - 1991 Tax.|Section 45-43-246.34 - Addition of Tax to Sales Price or Admission Fee.

Section 45-43-246.34Addition of tax to sales price or admission fee. Each person engaging or continuing within Lowndes County in a business subject to the tax levied in Section 45-43-246.32, 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 sale or admission. It shall be unlawful for any person subject to the tax levied 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 herein required to be so added to the sale or admission 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 91-434, p. 771, § 5.)
AL Code § 45-43-246.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 2 - 1991 Tax.|Section 45-43-246.35 - Collection and Enforcement.

Section 45-43-246.35Collection and enforcement. The tax imposed by this subpart shall constitute a debt due Lowndes County and may be collected as provided by law. The tax, 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 tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied, and the State Department of Revenue, for the use and benefit of Lowndes County shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales and 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 tax levied by this subpart, and to otherwise enforce this subpart, including 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 tax collected by it for Lowndes County. (Act 91-434, p. 771, § 6.)
AL Code § 45-43-246.36 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 2 - 1991 Tax.|Section 45-43-246.36 - Applicability of State Provisions.

Section 45-43-246.36Applicability of state provisions. All provisions of the state sales and use tax statutes with respect to payment, assessment, and collection of the state sales and use tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of 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 when applied to the tax levied in Section 45-43-246.32 shall apply to the county tax levied under this subpart. The State Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on such commissioner and department, respectively, by the state tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 91-434, p. 771, § 7.)
AL Code § 45-43-246.37 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 2 - 1991 Tax.|Section 45-43-246.37 - Charge for Collection.

Section 45-43-246.37Charge for collection. The State Department of Revenue shall charge Lowndes County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the commissioner of revenue and the Lowndes County Commission, but such charge shall not, in any event, exceed five percent of the total amount of the special county tax collected in the county under this subpart. Such charge for collecting such special tax may be deducted each month from the gross revenues from such special tax before certification of the amount of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall pay into the State Treasury all tax collected under this subpart, as such tax is received by the 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 tax collected under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes County during the month immediately preceding such certification. Provided, however, that before certifying the amount of the tax paid into the State Treasury for the benefit of Lowndes County during each month, the commissioner may deduct from the tax collected in the month the charge due the department for the collection of the tax 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 Lowndes 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. He or she shall then deliver to the Lowndes County Commission the balance remaining, to be paid into the county general fund. (Act 91-434, p. 771, § 8.)
AL Code § 45-43-246.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 3 - 1997 Tax.|Section 45-43-246.60 - Applicability.

Section 45-43-246.60Applicability. This subpart shall only apply to Lowndes County.  (Act 97–551, p. 971, § 1.)
AL Code § 45-43-246.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 3 - 1997 Tax.|Section 45-43-246.61 - Definitions.

Section 45-43-246.61Definitions. 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 97-551, p. 971, § 2.)
AL Code § 45-43-246.62 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 3 - 1997 Tax.|Section 45-43-246.62 - Levy of Tax; Exemption.

Section 45-43-246.62Levy of tax; exemption. (a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined by the county commission. Provided, however, when any used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the tax determined by the county commission shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade. (b) 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 by this subpart. (Act 97–551, p. 971, § 3.)
AL Code § 45-43-246.63 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 3 - 1997 Tax.|Section 45-43-246.63 - Payment and Reporting.

Section 45-43-246.63Payment and reporting. The tax levied by this subpart may be collected by the State Department of Revenue, or a private firm under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the collection agency a report in the form prescribed by the collection 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 collection agency may require. Any person subject to the tax levied by 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 collection agency under this section shall be available for inspection by the county commission or its designee.  (Act 97–551, p. 971, § 4.)
AL Code § 45-43-246.64 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 3 - 1997 Tax.|Section 45-43-246.64 - Addition of Tax to Sales Price or Admission Fee.

Section 45-43-246.64Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by 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 by 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 97–551, p. 971, § 5.)
AL Code § 45-43-246.65 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 3 - 1997 Tax.|Section 45-43-246.65 - Collection and Enforcement.

Section 45-43-246.65Collection and enforcement. The tax levied by this subpart shall constitute a debt due Lowndes 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 collection agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied by this subpart and to enforce this subpart. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Lowndes County.  (Act 97–551, p. 971, § 6.)
AL Code § 45-43-246.66 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 3 - 1997 Tax.|Section 45-43-246.66 - Applicability of State Provisions.

Section 45-43-246.66Applicability of state provisions. 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 collection 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 commissioner and department by the state sales and use tax statutes. All provisions of the state sales and use tax statutes that are made applicable by this subpart 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 97–551, p. 971, § 7.)
AL Code § 45-43-246.67 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 3 - 1997 Tax.|Section 45-43-246.67 - Charge for Collection.

Section 45-43-246.67Charge for collection. The collection agency may charge Lowndes County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the collection agency and the Lowndes County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Lowndes County for that month. The collection agency shall pay into the Lowndes County General Fund all amounts collected under this subpart, as the tax is received by the collection agency within 10 days after it is collected. The collection agency shall certify to the county commission the amount collected and paid into the General Fund of Lowndes County during the month immediately preceding the certification.  (Act 97–551, p. 971, § 8.)
AL Code § 45-43-246.68 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 3 - 1997 Tax.|Section 45-43-246.68 - Termination of Subpart.

Section 45-43-246.68Termination of subpart. This subpart shall terminate upon the ratification of at least a five and onehalf mill ad valorem tax for Lowndes County and the levy and receipt of the first funds from that ad valorem tax.  (Act 97–551, p. 971, § 9.)
AL Code § 45-43-246.80 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 4 - 2003 Tax.|Section 45-43-246.80 - Applicability.

Section 45-43-246.80Applicability. This subpart shall only apply to Lowndes County.  (Act 2003-143, p. 445, § 1.)
AL Code § 45-43-246.81 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 4 - 2003 Tax.|Section 45-43-246.81 - Definitions.

Section 45-43-246.81Definitions. 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 2003-143, p. 445, § 2.)
AL Code § 45-43-246.82 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 4 - 2003 Tax.|Section 45-43-246.82 - Levy of Tax; Exemption.

Section 45-43-246.82Levy of tax; exemption. (a) The County Commission of Lowndes County shall levy, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the tax levied pursuant to this subpart upon each person, firm, or corporation engaged in the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, and any parts of such machines or any motor vehicle, truck, truck trailer, semitrailer, or house trailer shall be an amount determined by the county commission. Provided, however, when any used motor vehicle, truck, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the tax determined by the county commission shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade. (b) 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 levied pursuant to this subpart. (Act 2003-143, p. 445, § 3.)
AL Code § 45-43-246.83 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 4 - 2003 Tax.|Section 45-43-246.83 - Payment and Reporting.

Section 45-43-246.83Payment and reporting. The tax levied pursuant to this subpart may be collected by the State Department of Revenue or a private firm under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the collection agency a report in the form prescribed by the collection 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 collection 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 collection agency under this section shall be available for inspection by the county commission, or its designee.  (Act 2003-143, p. 445, § 4.)
AL Code § 45-43-246.84 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 4 - 2003 Tax.|Section 45-43-246.84 - Addition of Tax to Sales Price or Admission Fee.

Section 45-43-246.84Addition of tax 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 2003-143, p. 445, § 5.)
AL Code § 45-43-246.85 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 43 - Lowndes County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Division 4 - 2003 Tax.|Section 45-43-246.85 - Collection and Enforcement.

Section 45-43-246.85Collection and enforcement. The tax levied pursuant to this subpart shall constitute a debt due Lowndes 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 collection agency shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied pursuant to this subpart and to enforce this subpart. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Lowndes County. (Act 2003-143, p. 445, § 6.)