reglab/housing_qa huggingface dataset:
AL Code § 45-17-221 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 22 - Parks, Historic Preservation, Museums, and Recreation.|Part 2 - Recreation.|Section 45-17-221 - Prohibition Against Use of Artificial Light From Motor Vehicle to Locate Wildlife.

Section 45-17-221Prohibition against use of artificial light from motor vehicle to locate wildlife. (a) In Colbert County, it shall be unlawful for any person, or one or more of a group of persons together, to willfully throw or cast, or cause to be thrown or cast, the rays of a spotlight, headlight, or other artificial light from any motor vehicle, with the aid of any motor vehicle, on any highway, or in any field, woodland, or forest, in an apparent attempt or with intent to locate deer and/or other wildlife. The provisions of this section shall not apply to farmers while checking livestock upon land which they own, lease, or rent. (b) Any violation of the provisions of this section shall be a misdemeanor and punishable by a fine of not less than twenty-five dollars ($25) nor more than one hundred dollars ($100). (Act 81-453, p. 795, §§1, 2.)
AL Code § 45-17-230 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 23 - Sheriff.|Part 1 - Compensation.|Section 45-17-230 - Total Compensation.

Section 45-17-230Total compensation. Commencing with the next term of office, the Sheriff of Colbert County shall receive total compensation of fifty thousand dollars ($50,000) per annum payable from the county general fund in equal installments in the same manner as other county employees are paid. This compensation shall be in lieu of any salary, monthly expense allowance, or fees paid as compensation to the sheriff. (Act 92-514, p. 1048, §1.)
AL Code § 45-17-233 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 23 - Sheriff.|Part 4 - Pistol Permits.|Section 45-17-233 - Issuance; Fee; Disposition of Funds.

Section 45-17-233Issuance; fee; disposition of funds. (a) In Colbert County, the fee for the issuance of a permit to carry a pistol as provided in Section 13A-11-75, shall be fifteen dollars ($15), except for persons age 60 and over, the fee shall be five dollars ($5). (b) Each fee collected pursuant to this section shall be deposited by the sheriff in any bank located in the county into a fund known as the sheriff's law enforcement pistol permits fund. One dollar ($1) from each fee shall be distributed on a regular basis to the county general fund. The remainder of the fund may be drawn upon by the sheriff or his or her duly authorized agent and shall be used exclusively for law enforcement purposes. (Act 92-530, p. 1069, §1; Act 2011-610, p. 1354, §1.)
AL Code § 45-17-234 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 23 - Sheriff.|Part 5 - Service of Process.|Section 45-17-234 - Contracts for Service of Process; Fees; Sheriff's Civil Process Fund.

Section 45-17-234Contracts for service of process; fees; Sheriff's Civil Process Fund. (a) The Sheriff of Colbert County, except for warrants for arrest, may contract with or enter into contract or agreement with a private, public, or governmental entity for the purpose of service of process. Nothing in this section should be construed as conflicting with the provisions of Rule 4.1 (b)(2) of the Alabama Rules of Civil Procedure. (b)(1) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the civil division of the District and Circuit Courts of Colbert County shall increase the fees by twelve dollars fifty cents ($12.50) per document personally served by the sheriff's office, or its designee. For purposes of this section, the term "document" shall include multiple papers served on a party or entity at one time. (2) For purposes of this section, all charges imposed under this section may be taxed as costs to any party to the action by the judge of the court presiding at the hearing of the matter. (3) The court official designated in Colbert County by law for the respective courts shall collect the additional service of process fee designated in subdivision (1) and remit the fees collected to the office of the sheriff for deposit in the Sheriff's Civil Process Fund to be expended for law enforcement purposes. (c) The Sheriff of Colbert County may use the monies generated by this section for law enforcement purposes in Colbert County, including contracting with or entering into a contract or agreement with a private, public, or governmental entity for service of process of documents from the civil or criminal division of the district or circuit court. (Act 2000-566, p. 1047, §§1-3.)
AL Code § 45-17-234.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 23 - Sheriff.|Part 5 - Service of Process.|Section 45-17-234.01 - Additional Fees; Disposition of Funds.

Section 45-17-234.01Additional fees; disposition of funds. (a) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court official in the civil division of the District and Circuit Courts of Colbert County shall increase the fees by seventeen dollars and fifty cents ($17.50) per document personally served by the sheriff's office, or its designee. For the purposes of this section, the term document shall include multiple papers served on a party or entity at one time. (b) In addition to all existing charges, fees, judgments, and costs of court, the clerk, sheriff, or other appropriate court office in the civil division of the District and Circuit Courts of Colbert County, for documents generated out-of-state, shall create a fee of fifty dollars ($50) per document served by the sheriff's office, or its designee. For the purposes of this section, the term document shall include multiple papers served on a party or entity at one time. (c) For the purposes of this section, all charges imposed under this section are taxed as costs to any party to the action by the judge of the court presiding at the hearing of the matter. (d) The court official designated in Colbert County by law for the respective courts shall collect the additional service of process fee designated in subsection (a) with five dollars ($5) retained by the Colbert County Circuit Clerk's Office and the remaining twenty-five dollars ($25) remitted to the Colbert County Sheriff's Office for deposit in the Sheriff's Civil Process Fund. (e) The court official designated in Colbert County by law for the respective courts shall collect the additional service of process fee designated in subsection (b) and remit to the Colbert County Sheriff's Office for deposit in the Sheriff's Civil Process Fund. (f) The Sheriff of Colbert County may use the monies generated by this section for law enforcement purposes as the sheriff sees fit. (g) Any actions relating to the collection of service of process fees and use of the funds prior to September 1, 2019, are ratified and confirmed. (Act 2019-494, §§1-3.)
AL Code § 45-17-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 2 - Tax, Lodging.|Section 45-17-241 - Applicability.

Section 45-17-241Applicability. This part shall apply only in Colbert County. (Act 83-531, p. 824, §1.)
AL Code § 45-17-241.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 2 - Tax, Lodging.|Section 45-17-241.01 - Definitions.

Section 45-17-241.01Definitions. As used herein, the words and terms defined in this section shall have the meanings hereby ascribed to them. "County" means Colbert County. The term "effective date of the act" means the first day of the calendar month next following the calendar month in which this part is adopted. (Act 83-531, p. 824, §2.)
AL Code § 45-17-241.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 2 - Tax, Lodging.|Section 45-17-241.03 - Violations.

Section 45-17-241.03Violations. The failure of any person to pay any tax levied by this part within the time specified for the payment of the same by the part shall constitute a misdemeanor; and the violation of any of the provisions of this part by any person shall constitute a misdemeanor. Any person violating any provisions of this part shall upon conviction be punished by fine of not more than five hundred dollars ($500) and may also be sentenced to hard labor for the county for not exceeding six months, either or both, unless a different punishment is prescribed herein. (Act 83-531, p. 824, §4.)
AL Code § 45-17-241.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 2 - Tax, Lodging.|Section 45-17-241.04 - Construction; Severability.

Section 45-17-241.04Construction; severability. None of the provisions of this part shall be applied in such manner as to violate the commerce clause or other clauses of the federal Constitution or any clause of the Constitution of Alabama of 1901. Should any provision of this part be held invalid, the invalidity thereof shall not affect the remaining provisions of the part.  (Act 83-531, p. 824, §5.)
AL Code § 45-17-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Section 45-17-242 - Election to Authorize Tax.

Section 45-17-242Election to authorize tax. The board of revenue, court of county commissioners, or like governing body of Colbert County is hereby authorized to call an election of the qualified electors of the county for the purpose of determining whether or not the county governing body may levy an additional county privilege or excise tax on tobacco and certain tobacco products. Due notice of the time of holding the election and of the purpose of the election must be given by the sheriff at least 30 days prior to the date the election is to be held, by publication in some newspaper in the county, and by posting such notice at the courthouse door and at three other public places in the county. The county governing body shall provide for the holding of the election on the date specified in the notice. If the question of levying the special tax authorized herein fails to carry at such election, that fact shall not preclude the submission of the question to the voters of the county at a subsequent election held at any time not less than two years from the date of the preceding election.  (Acts 1957, No. 243, p. 308, §1.)
AL Code § 45-17-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Section 45-17-242.01 - Levy of Tax.

Section 45-17-242.01Levy of tax. The county governing body shall declare the result of the election, and if a majority of the electors voting on the question have voted in favor of such special tax, the county governing body may by ordinance or resolution levy, in addition to all other taxes of every kind now imposed by law, a county privilege or excise tax in the following amounts for the sale, storage, or delivery of the following named tobacco and tobacco products: (1) Two cents ($0.02) for each package of cigarettes, made of tobacco or any substitute therefor. (2) One cent ($0.01) for each cigar of any description made of tobacco or any substitute therefor. (3) One cent ($0.01) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which is prepared in such manner as to be suitable for smoking in a pipe or cigarette. (4) One cent ($0.01) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3). (5) One cent ($0.01) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (6) Five cents ($0.05) for each package or other container of little cigars made of tobacco or any substitute therefor. (Acts 1957, No. 243, p. 308, §2; Act 94-398, p. 655, §1.)
AL Code § 45-17-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Section 45-17-242.02 - Use of Stamps for Payment.

Section 45-17-242.02Use of stamps for payment. The tax herein authorized, when levied in accordance with the provisions of this part, shall be paid through the use of stamps, bearing the words "Colbert County Public Hospital Tax." Stamps in denominations to the amount of the tax shall be affixed to the box or other container from or in which the tobacco products taxed are normally sold at retail, and shall be affixed in such manner that their removal will require continued application of water or steam; and in case of cigars, chewing tobacco, and like tobacco products, where sales are made from the original box or container, the stamps must be affixed to the box or container in such a way that such stamps shall be torn or mutilated when such containers or boxes are opened for the sale of the tobacco products enclosed therein. In the case of cigarettes, snuff, smoking tobacco, and like tobacco products, sold at retail in any sack, can, bottle, or other such package or container, the required amount of stamps to cover the tax shall be affixed to each individual package or container. Cigars packaged in quantities of two or more and not less or not more than 10 shall have stamps in denominations to the amount of the tax affixed to the box, package, or container in which they are packaged. (Acts 1957, No. 243, p. 308, §3; Acts 1959, No. 504, p. 1239, §1.)
AL Code § 45-17-242.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Section 45-17-242.03 - Issuance of Stamps.

Section 45-17-242.03Issuance of stamps. If the tax herein authorized is imposed, the board of revenue, court of county commissioners, or other like governing body of Colbert County shall provide for the preparation and issuance of stamps by the clerk of the county governing body. When wholesalers or jobbers, who have qualified as such in accordance with any rules and regulations of the county governing body, desire to purchase stamps as prescribed herein for use on taxable tobaccos sold and delivered by them, the county governing body shall allow on such sales of tobacco tax stamps a discount of two percent of the entire amount of the sale.  (Acts 1957, No. 243, p. 308, §4.)
AL Code § 45-17-242.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Section 45-17-242.04 - Rules and Regulations; Enforcement; Compensation of Officers and Employees.

Section 45-17-242.04Rules and regulations; enforcement; compensation of officers and employees. The board of revenue, court of county commissioners, or other like governing body of Colbert County shall promulgate and adopt such rules and regulations, not inconsistent with the provisions of this part, as may be necessary for the proper administration and enforcement of the part. The county governing body shall also provide the necessary officers and employees to collect and enforce the tax, if imposed, and shall fix the compensation of such officers and employees. The compensation of such officers and employees and the expenses necessary and incident to collecting and enforcing the tax shall be paid out of the proceeds of the tax. (Acts 1957, No. 243, p. 308, §5.)
AL Code § 45-17-242.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Section 45-17-242.06 - Disposition of Funds for Hospital Purposes.

Section 45-17-242.06Disposition of funds for hospital purposes. The proceeds of the tax authorized by this part, if imposed, less the cost of collection as provided herein, shall be paid into the county treasury, and all revenues arising therefrom shall be appropriated by the county governing body for the use of any public corporation which may be organized in the county for the purpose of acquiring, constructing, equipping, enlarging, improving, operating, and maintaining a hospital in the county. Such public corporation may pledge any portion of such revenues as security for the payment of the principal of and the interest on any bonds, securities, or other notes or evidences of indebtedness heretofore, or which hereafter may be, issued by such corporation for the purpose of acquiring, constructing, equipping, enlarging, and improving a hospital in the county; and any portion of the proceeds of the tax not so pledged shall be used for the support, maintenance, and operation of such hospital. (Acts 1957, No. 243, p. 308, §7.)
AL Code § 45-17-242.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 3 - Tax, Tobacco.|Section 45-17-242.08 - Penalties.

Section 45-17-242.08Penalties. Any person, firm, or corporation who violates any provisions of this part, or any rules or regulations promulgated and adopted by the county governing body pursuant to this part, shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500).  (Acts 1957, No. 243, p. 308, §9.)
AL Code § 45-17-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-17-243 - Definitions.

Section 45-17-243Definitions. (a) The following words, terms, and phrases, as used in this part, shall have the following respective meanings except where the context clearly indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority, an agency or instrumentality of the county and Lauderdale County created pursuant to Subpart 1 and Act 95-409, and includes its successors and assigns, if any, and any agency or instrumentality that may succeed to its functions. (2) CODE. The Code of Alabama 1975, and all amendments thereto. (3) COMMITTEE. The Shoals Industrial Development Committee, an agency or instrumentality of the county and Lauderdale County, created pursuant to Part 2 (commencing with Section 45-17-91.20) of Article 9, and includes any agency or instrumentality that may succeed to its functions. (4) COUNTY. Colbert County in the State of Alabama. (5) LAUDERDALE COUNTY. Lauderdale County in the State of Alabama. (6) SHOALS ECONOMIC DEVELOPMENT FUND. That certain special or trust fund or account created pursuant to Section 45-17-91.23, the moneys in which may be lawfully expended, by either or both the committee and the authority, for purposes authorized, or to be authorized, in Part 2 (commencing with Section 45-17-91.20) of Article 9. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (10) 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. (11) STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (12) 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 2007-351, p. 617, §1.)
AL Code § 45-17-243.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-17-243.02 - Authorization of Levy of Use Tax.

Section 45-17-243.02Authorization of levy of use tax. (a) The governing body of the county is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent of the sales price of such property, or, if applicable, such lesser rate as may then be in effect as determined by the governing body of the county pursuant to Section 45-17-243.08, on the storage, use, or other consumption in the county of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U. S. Coast Guard and licensed by the State Department of Conservation and Natural Resources, but if, and only if: (1) Such property is purchased at retail, on or after the effective date of such tax, for storage, use, or other consumption in the county on or after the effective date of such tax, and (2) The storage, use, or other consumption of such property is subject to taxation by the state at the rate fixed under and pursuant to subsection (a) of Section 40-23-61. (b) There are exempted from this section, and from the tax authorized to be imposed by this section, the storage, use, or other consumption of property the storage, use, or other consumption of which is presently exempted under the state use tax statutes from the state use tax. Subject to those exemptions, every person storing or using or otherwise consuming in the county tangible personal property purchased at retail on or after the effective date of such tax shall, to the extent provided hereinabove, be liable for the tax authorized to be imposed by this section, and such liability shall not be extinguished until the tax has been paid by such person. (c) Nothing in this part shall be construed to apply the tax authorized in this section to any property, or any storage, use, or other consumption of property, that is subject to taxation by the state pursuant to Section 40-23-61 other than subsection (a) of Section 40-23-61, or pursuant to Article 3 of Chapter 23 of Title 40. (Act 2007-351, p. 617, §3.)
AL Code § 45-17-243.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 17 - Colbert County.|Article 24 - Taxation.|Part 4 - Tax, Sales and Use.|Section 45-17-243.03 - Sales Tax to Be Added to Sales Price.

Section 45-17-243.03Sales 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 45-17-243.01 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 45-17-243.01 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 2007-351, p. 617, §4.)