reglab/housing_qa huggingface dataset:
AL Code § 45-32-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244 - Definitions.

Section 45-32-244Definitions. For the purposes of this part, the following terms shall have the respective meanings ascribed by this section: (1) COUNTY. Greene County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade, but shall not apply to any transaction of such distributor in interstate commerce. (3) GASOLINE. Gasoline, naphtha and other liquid motor fuels or any device or substitute therefor commonly used in internal combustion engines; provided, that such term shall not be held to apply to those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes nor to those known commercially as diesel oil or diesel fuel regardless of use. (4) MOTOR FUEL. Tractor fuel, gas, oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage in any county for use in the operation of any motor vehicle upon the highways of this state, provided that such term shall not be held to apply to such product known commercially as diesel oil or diesel fuel. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated or otherwise, singular or plural. (6) REFINER. Any person who manufactures, distills, blends, compounds, or mixes any one or more products in the production of gasoline or motor fuel as herein defined. (7) RETAIL DEALER. Any person herein defined as a distributor who is also engaged in the selling of gasoline or motor fuel in this state at any place in this state in broken quantities. (8) STORER. Any person who ships or causes to be shipped or receives gasoline or motor fuel into this state in any quantities and stores the same in any manner and withdraws or uses the same for any purpose. (9) USER. Any person who uses or consumes gasoline or motor fuel in this state, in any manner or for any purpose; provided, that the term is not to include any refiner who has a refinery or refineries located within the State of Alabama when using gasoline or motor fuel in the manufacturing or refining process, or any person who holds a federal permit to blend motor fuels under the federal law and statutes and who pays the federal excise tax on such motor fuels directly to the federal government, when such person uses gasoline in this state in such blending process.  (Act 89-195, p. 242, §1.)
AL Code § 45-32-244.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244.02 - Statement of Sales and Withdrawals.

Section 45-32-244.02Statement of sales and withdrawals. On or before the 20th day of each month after the levy of the tax provided for by this part has become effective, every person upon whom the excise tax is levied shall render to the county commission on forms prescribed by it a true and correct statement of all sales and withdrawals of gasoline made by him, her, or them during the preceding month, and shall furnish to the county commission such additional information as it may require upon blanks to be formulated and furnished by the commission. At the time of making such report, each of the above shall pay to the county commission an amount of money equal to the excise tax levied pursuant to this part. The statement herein required to be made by the distributor, storer, or retail dealer shall be sworn to before some officer authorized to administer oaths, and any false statement sworn to shall constitute perjury and upon conviction thereupon the person so convicted shall be punished as provided by law for the crime of perjury. (Act 89-195, p. 242, §3.)
AL Code § 45-32-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244.04 - Report of Business Address.

Section 45-32-244.04Report of business address. Within 30 days after the effective date of the levy of the tax, every distributor, storer, or retail dealer engaged in the sale or withdrawal of gasoline or motor fuel in the county shall make a report on blanks furnished under Section 45–32–244.01 to the county commission, showing the place and post office address at which he or she is engaged in the business of distributor or storer or retail dealer in gasoline or motor fuel within the county, which information shall be entered by the county commission on a book kept for that purpose, and should such distributor, storer, or retail dealer move his or her place of business from one business address to another, such distributor, storer, or retail dealer shall within 30 days thereafter notify the county commission of such removal giving the former place and post office address and also the place and post office address to which his or her place of business has been removed. After the tax imposed under this part has become effective, no person shall become a distributor, storer, or seller of gasoline or motor fuel in the county until he or she shall have made such reports to the county commission. (Act 89-195, p. 242, §5.)
AL Code § 45-32-244.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244.05 - Violations.

Section 45-32-244.05Violations. If any distributor, storer, or retail dealer of gasoline or motor fuel in the county shall fail to make the reports or any of them as required in this part or shall fail to comply with any regulation adopted for the collection of the tax by the county commission, within the time required for making such reports, or shall fail to pay the tax imposed within the time fixed for the payment thereof, the distributor, storer, or retail dealer shall be guilty of a Class C misdemeanor, and upon conviction thereof shall be punished for each offense as otherwise provided by law. (Act 89-195, p. 242, §6.)
AL Code § 45-32-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244.06 - Enforcement.

Section 45-32-244.06Enforcement. It shall be the duty of the county commission to enforce this part upon its imposing the tax thereunder, and it shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which such tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of such tax. Provided, however, upon resolution of the county commission, the State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this part. All persons, firms, businesses, and corporations subject to and owing such taxes shall be and hereby are directed to pay the same over to the department and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to promulgate reasonable rules and regulations to facilitate the orderly and efficient collection of the taxes. The department is authorized to recover all costs of collecting such taxes, not to exceed five percent of the proceeds thereof, from such proceeds and shall pay the net amount remaining thereafter to the county. (Act 89-195, p. 242, §7.)
AL Code § 45-32-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244.07 - Delinquency in Payment of Tax.

Section 45-32-244.07Delinquency in payment of tax. If any distributor, storer, or retail dealer in gasoline or motor fuel shall fail to make monthly reports or shall fail to pay the tax imposed under this part, the tax shall be deemed delinquent within the meaning of this part and there shall be added to the amount of his or her tax a penalty of 25 percent; provided, if in the opinion of the county commission a good and sufficient cause or reason is shown for such delinquency, the penalty may be excused. The county commission shall be authorized and empowered to make returns for delinquent taxpayers upon such information as it may reasonably obtain and add to that the penalty as prescribed by this part. If any person shall be delinquent in the payment of any tax imposed pursuant to this part, the county commission shall issue execution for the collection of same, directed to the county sheriff, who shall proceed to collect the same in the manner now provided by law for the collection of delinquent taxes by the county tax collector and make return of such execution to the county commission. The tax herein authorized to be levied and the penalties herein provided for shall be held as a debt payable to the county by the person against whom the same shall have been imposed or against whom the penalties shall have accrued, and all such taxes and penalties shall be a lien upon the property in the county and elsewhere in this state of the person against whom the tax shall have been imposed and the penalties shall have accrued. (Act 89-195, p. 242, §8.)
AL Code § 45-32-244.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244.08 - Payment of Tax Deemed a Credit Against Amount Due.

Section 45-32-244.08Payment of tax deemed a credit against amount due. The acceptance of any amount paid for the excise tax imposed under this part shall not preclude the collection of the amount actually due. However, the amount actually paid shall constitute a credit against the amount actually due. (Act 89-195, p. 242, §9.)
AL Code § 45-32-244.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244.09 - Penalties.

Section 45-32-244.09Penalties. Any distributor, storer, or dealer who shall violate this part or shall fail to comply with any reasonable rule or regulation promulgated hereunder, may be restrained, and proper prosecution instituted in the name of the county by the Attorney General of the State of Alabama, or by such counsel as the county commission shall direct, from distributing, selling, storing, or withdrawing from storage any gasoline or motor fuel, the sale or withdrawal of which is taxable, until such persons shall have complied with this part. (Act 89-195, p. 242, §10.)
AL Code § 45-32-244.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244.10 - Quarterly Reports of Gasoline Shipments.

Section 45-32-244.10Quarterly reports of gasoline shipments. After April 6, 1989, each agent or any railroad company, bus or truck operator, or other transportation company or agency operating in the county shall report to the county commission on the first day of January, April, July, and October of each year all shipments of gasoline or motor fuel as defined in this part, or substitutes therefor, handled by him or her or through the station or office at which he or she is the agent, and delivered to any person in the county during the preceding three months, giving the name and address of the consignor or consignee shipping and receiving the gasoline or motor fuel or substitute therefor and the number of gallons or pounds contained in each and every shipment. (Act 89-195, p. 242, §11.)
AL Code § 45-32-244.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 5 - Tax. Gasoline.|Section 45-32-244.11 - Disposition of Proceeds.

Section 45-32-244.11Disposition of proceeds. The proceeds of any tax received under authority of this part shall be paid over to the county general fund. (Act 89-195, p. 242, §12; Act 91-776, p. 159, §1.)
AL Code § 45-32-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Section 45-32-246 - Referendum Authorized.

Section 45-32-246Referendum authorized. The governing body of Greene County, Alabama, is hereby authorized to set an election of the qualified voters of the county for the purpose of determining whether or not such governing body shall levy an additional privilege or license and excise and sales tax to be in force and effect for a period of 10 years. (Acts 1977, No. 487, p. 636, §1.)
AL Code § 45-32-246.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Section 45-32-246.01 - Levy of Tax.

Section 45-32-246.01Levy of tax. The Greene County Commission shall levy a special privilege or license tax as follows: (1) Upon every person, firm, or corporation engaged or continuing within Greene County in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, not including, however, bonds or other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of sales of each business, and when his or her books are not so kept he or she shall pay the tax as retailer, on he gross sales of the business. (2) Upon every person, firm, or corporation engaged or continuing within Greene County in the business of conducting or operating places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games (including athletic contests conducted by or under the auspices of any educational institution, or any athletic association thereof, or other association whether such institution or association be denominational, a state, county, or a city school, or other institution, association, or school), skating rink, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description conducted or carried on with Greene County, an amount equal to one percent of the gross receipts of any such business. (3) Upon every person, firm, or corporation engaged or continuing within Greene County in the business of selling at retail any automotive vehicle, truck trailer, semi-trailer, or house trailer, an amount equal to threeeighths of one percent of the gross proceeds of the sale of the automotive vehicle, truck trailer, semi-trailer, or house trailer. Provided, that where any used automotive vehicle or truck trailer, semi-trailer, or house trailer, is taken in trade, or in a series of trades, as a credit or part payment of the sale of a new or used vehicle, the tax levied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold less a credit for the used vehicle taken in trade. (Acts 1977, No. 487, p. 636, §2.)
AL Code § 45-32-246.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Section 45-32-246.02 - Imposition of Excise Tax.

Section 45-32-246.02Imposition of excise tax. (a) An excise tax may be imposed by the Greene County Commission on the storage, use, or other consumption in Greene County of tangible personal property purchased at retail on or after September 13, 1977, for storage, use, or other consumption in such county at the rate of one percent of the sales price of such property, except as otherwise provided as follows: (b) An excise tax may be imposed by the Greene County Commission on the storage, use, or other consumption in Greene County of any automotive vehicle, truck trailer, semi-trailer, or house trailer, purchased at retail on or after September 13, 1977 for storage, use, or other consumption in Greene County, at the rate of three-eighths of one percent of the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer. (c) Every person, storing, using, or otherwise consuming in Greene County any tangible personal property purchased at retail shall be liable for the tax imposed by subsection (a) or (b), and the liability shall not be extinguished until the tax has been paid; provided, however, that a receipt from a retailer maintaining a place of business in the county showing the payment of the tax shall be sufficient to relieve the purchaser from further liability for a tax to which such receipt may refer. (Acts 1977, No. 487, p. 636, §3.)
AL Code § 45-32-246.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Section 45-32-246.03 - Applicability of State Provisions; Exemptions.

Section 45-32-246.03Applicability of state provisions; exemptions. (a) The taxes levied by this part shall be subject to all definitions, exemptions, proceedings, rules, regulations, requirements, fines, penalties, punishments, and deductions as are provided in the state sales tax law and the state use tax law, as amended, and all acts supplementary thereto, except where inapplicable or where herein otherwise provided, all of which are adopted and made a part hereof by reference, including the provisions for the enforcement and collection thereof. The tax levied herein shall be added to the sales price of property sold, and shall be collected from the purchaser, so that the impact of the tax shall be on the consumer rather than on the retailer. (b) Exempted from this part are the gross proceeds of the sale of machines in Greene County used in mining, compounding, processing, and manufacturing of tangible personal property; provided, that the term machines, as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of such machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of such machines and are customarily so used. (c) No excise tax may be imposed upon the storage, use, or other consumption in Greene County of any machine used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property; provided that the term machines, as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of such machine attachments and replacements therefor, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used. (d) The gross proceeds of sales of laboratory materials sold to licensed dentists and optometrists, when such materials are used in rendering professional service, and the storage, use, or consumption of such materials, shall also be exempted from the taxes levied or imposed under this part. (Acts 1977, No. 487, p. 636, §4.)
AL Code § 45-32-246.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Section 45-32-246.04 - Collection of Taxes.

Section 45-32-246.04Collection of taxes. (a) The taxes levied by this part shall be collected by the Department of Revenue of the State of Alabama, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under the provisions of the state sales tax law and the state use tax law, and all acts amendatory thereof or supplementary thereto. All reports now required to be made to the Commissioner of Revenue hereunder shall, on request made to the Department of Revenue, be made available for inspection by the Greene County Commission or its designated agent, at reasonable times during business hours. The State Department of Revenue shall prepare and distribute such reports, forms, and other information as may be necessary for the collection of the county taxes levied by this part, and shall have all the authority and duties in connection with such taxes as are now given by law to the Department of Revenue or the Commissioner of Revenue in connection with the collection of the state sales and use taxes provided for by the state sales tax law and the state use tax law, and all acts amendatory thereof or supplementary thereto. It shall be the duty of the Commissioner of Revenue to pay into the State Treasury all taxes collected under this part; and on or before the tenth day of the following month, the commissioner shall certify to the Comptroller the amount of special taxes collected under this part for the use and benefit of Greene County during the calendar month immediately preceding the month of making such certificate. Whereupon, it shall be the duty of the Comptroller to issue his or her warrant on the State Treasury, payable to Greene County, in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of Greene County and paid into the State Treasury. (b) The State Department of Revenue shall charge Greene County for collecting the special taxes levied by this part such amount of percentage of total collections as may be agreed upon by the Commissioner of Revenue and Greene County governing body, but such charge shall not, in any event, exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes shall be deducted once each month from the special sales and special use taxes collected before certifying the amount of special sales and special use taxes due Greene County for that month. (Acts 1977, No. 487, p. 636, §5.)
AL Code § 45-32-246.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Section 45-32-246.05 - Disposition of Funds.

Section 45-32-246.05Disposition of funds. All revenues arising from the taxes herein levied shall be paid to the Greene County Hospital Board for the operation and maintenance of Greene County Hospital and Nursing Home. (Acts 1977, No. 487, p. 636, §6.)
AL Code § 45-32-246.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 32 - Greene County.|Article 24 - Taxation.|Part 7 - Tax, Sales and Use.|Section 45-32-246.06 - Enforcement.

Section 45-32-246.06Enforcement. The taxes levied by this part, together with the interest and penalties which are authorized herein, shall be a lien upon the property of any person, firm, or corporation liable for taxes under this part, and all of the provisions of the revenue laws of the State of Alabama applying to or relating to the enforcement of liens for license taxes due the State of Alabama shall apply fully to the collection of taxes levied by this part. The taxes levied by this part shall be in addition to all other licenses and taxes levied by law as a condition precedent to engage in any business taxable hereunder in Greene County. (Acts 1977, No. 487, p. 636, §7.)