reglab/housing_qa huggingface dataset:
AL Code § 45-44-150.19 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 15 - Gambling.|Part 1 - Macon County Racing Commission.|Section 45-44-150.19 - Charity Days.

Section 45-44-150.19Charity days. (a) Upon request of recognized charities, the racing commission may extend the limitations of time for greyhound racing not to exceed three days at any one time beyond the period otherwise provided by law so that any such track shall conduct a charity day or days of racing for any one or more recognized charities in Alabama which has a tax exempt status as provided for under the Internal Revenue Code. The total of all profits derived from the operation of such racing on such charity days, including all monies which would otherwise be received by the racing commission as taxes for such day's operations, shall be and become a part of the charity trust fund for which such racing on such days is conducted. The charity trust fund shall be administered as directed by the racing commission. (b) In determining profits derived from such racing on such charity days, which profits shall include all taxes payable to the county or any agency thereof for such day's operations, the tracks shall only be entitled to deduct from the profits, accruing from all receipts on such charity days of racing, their actual operating costs, which costs shall be those expenses incurred by the race track solely by reasons of holding the charity days of racing and shall not be deemed to include such expenses constant from day to day and which would have been incurred had the race on that day not been held, including, but not limited to, such items as capital expenditures, interest on debts, real estate taxes, and annual license fees, donations, bad debts, and such other items of daily or prorated expense as the racing commission may by rule prescribe.  (Act 83-575, p. 882, § 20.)
AL Code § 45-44-150.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 15 - Gambling.|Part 1 - Macon County Racing Commission.|Section 45-44-150.20 - Ethical Conduct.

Section 45-44-150.20Ethical conduct. The Alabama Ethics Law shall govern the conduct of the Macon County legislative delegation and members of the Macon County Racing Commission in the performance of their duties, as set forth in this part.  (Act 83-575, p. 882, § 22.)
AL Code § 45-44-150.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 15 - Gambling.|Part 1 - Macon County Racing Commission.|Section 45-44-150.21 - Oath of Appointees.

Section 45-44-150.21Oath of appointees. All appointees under this part shall take the same oath of office as is administered to other county officials.  (Act 83-575, p. 882, § 23.)
AL Code § 45-44-151 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 15 - Gambling.|Part 2 - Televised Racing.|Section 45-44-151 - Televised Racing Events and Parimutuel Wagering Thereon.

Section 45-44-151Televised racing events and parimutuel wagering thereon. The provisions of Part 1 to the contrary notwithstanding, any person now or hereafter licensed by the Macon County Racing Commission to conduct live greyhound racing and parimutuel wagering thereon, a racing operator shall have the right, subject to the reasonable regulatory authority of the commission: (1) To cause live greyhound racing events conducted at the racetrack in Macon County under the jurisdiction of the commission, or the Macon County racetrack, to be transmitted by television to racetracks located elsewhere in the State of Alabama and to locations in other states and foreign countries and there made available for public viewing and parimutuel wagering thereon and; (2) To cause televised horse racing events and greyhound racing events held at racetracks located elsewhere in the State of Alabama and in other states and foreign countries to be received at the Macon County racetrack and there made available for public viewing and parimutuel wagering thereon.  (Act 96-649, p. 1038, § 1.)
AL Code § 45-44-151.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 15 - Gambling.|Part 2 - Televised Racing.|Section 45-44-151.01 - Combined Parimutuel Pools and Takeout for Televised Racing Events.

Section 45-44-151.01Combined parimutuel pools and takeout for televised racing events. With respect to greyhound racing events that are conducted at the Macon County racetrack and are transmitted by television to other locations, the racing operator may create and administer parimutuel pools that, in addition to bets made by bettors at the Macon County racetrack, include bets made by bettors at one or more of the locations receiving the televised racing events. With respect to horse or greyhound racing events that are conducted at racetracks other than the Macon County racetrack and are received by television at the Macon County racetrack, the racing operator may participate in parimutuel pools, created and administered by the racetrack conducting the televised events, that include bets made by bettors at the Macon County racetrack as well as bets made by bettors at the racetrack conducting the televised events and at other locations receiving the televised events. Parimutuel pools that include bets made by bettors at both the Macon County racetrack and other locations are herein referred to as combined pools. The amount allowed to the racing operator as the takeout with respect to parimutuel pools bet at the Macon County racetrack on horse or greyhound racing events that are received by television from elsewhere shall be the same as the takeout that would be allowed by applicable law on the same kind of parimutuel pools bet on live greyhound racing at the Macon County racetrack. With respect to horse or greyhound racing events received by television at the Macon County racetrack, the racing operator, in order to enable bettors at the Macon County racetrack to participate fully in combined pools, may adjust the takeout for bets placed at the Macon County racetrack to match the takeout required for the combined pools administered by the racetrack operator transmitting such racing events.  (Act 96-649, p. 1038, § 2.)
AL Code § 45-44-151.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 15 - Gambling.|Part 2 - Televised Racing.|Section 45-44-151.02 - State and Local Taxes.

Section 45-44-151.02State and local taxes. (a) The total parimutuel pools or handle bet by bettors placing their bets at the Macon County racetrack on greyhound racing events that are received by television from elsewhere shall be subject to the state privilege tax levied by Chapter 26A, Title 40, and to all local taxes on parimutuel wagering at the same rate, in the same manner, and on the same terms as are applicable to the local parimutuel tax on live greyhound racing conducted at the Macon County racetrack. The total handle bet at the Macon County racetrack on horse racing events that are received by television from elsewhere shall be subject to all of the following: (1) A local tax on parimutuel wagering that shall be levied at the same rates and calculated in the same manner as the commission horse wagering fee levied pursuant to Section 11-65-30 for horse racing conducted in Class 1 municipalities and shall be collected, administered, and distributed in the same manner and on the same terms as are applicable to the local parimutuel tax on live greyhound racing conducted at the Macon County racetrack. (2) The state horse wagering fee levied pursuant to Section 11-65-29, notwithstanding the circumstance that the Macon County racetrack is not located in a Class 1 municipality. (b) Local taxes applicable to parimutuel wagering at the Macon County racetrack shall not be applicable to amounts bet at other racetracks in the State of Alabama on televised racing events received from the Macon County racetrack, irrespective of whether such amounts are bet as part of combined pools created and administered by the racing operator at the Macon County racetrack. Taxes levied by the State of Alabama on amounts bet on televised racing events shall be collected by the licensed operator of the racetrack at which such amounts are bet, and the racing operator of the Macon County racetrack shall have no responsibility for the collection of such state taxes on amounts bet at other racetracks in the state on televised events transmitted from the Macon County racetrack. Taxes on parimutuel wagering levied pursuant to any law of the State of Alabama shall not apply to amounts bet on televised events at locations outside the state.  (Act 96-649, p. 1038, § 3.)
AL Code § 45-44-151.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 15 - Gambling.|Part 2 - Televised Racing.|Section 45-44-151.03 - Provisions Respecting Takeout of Racing Events.

Section 45-44-151.03Provisions respecting takeout of racing events. In order to provide a uniform takeout for parimutuel wagering on live greyhound racing events and on horse or greyhound racing events that are conducted elsewhere and received by television at the Macon County racetrack, and to enable the Macon County racetrack to maximize its participation in combined pools with other racetracks both inside and outside the State of Alabama, the Legislature hereby finds and determines that it is necessary and desirable to authorize the uniform takeout hereinafter provided for parimutuel pools wagered by bettors present at the Macon County racetrack, notwithstanding Section 40-26A-2, which section is hereby superseded to the extent that its provisions purport to govern the takeout at the Macon County racetrack in a manner inconsistent with this part. Subject to Section 45-44-151.01, relating to adjustment of the takeout for combined pools, the total takeout allowed to the racing operator of the Macon County racetrack for all parimutuel pools wagered at such racetrack on live greyhound races conducted at such racetrack and for all parimutuel pools wagered at such racetrack on televised horse or greyhound racing events received at such racetrack, before deducting any state or local wagering taxes or fees, shall be 25 percent of the total amount wagered in such pools by bettors present at the Macon County racetrack, irrespective of the number or combination of racing contestants selected by the bettors.  (Act 96-649, p. 1038, § 4; Act 98-130, p. 190, § 1.)
AL Code § 45-44-151.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 15 - Gambling.|Part 2 - Televised Racing.|Section 45-44-151.04 - Provisions Respecting Hours of Racetrack Operation.

Section 45-44-151.04Provisions respecting hours of racetrack operation. Notwithstanding Part 1 and any rules and regulations of the racing commission now in effect or hereafter promulgated, all of which are hereby superseded to the extent inconsistent with this section, the racing operator is hereby authorized to open the Macon County racetrack for business and to conduct live greyhound racing or televised horse or greyhound racing, or both, and parimutuel wagering thereon during such hours as it shall deem desirable, however in no event shall the racing commission be authorized to allow live greyhound racing or televised horse or greyhound racing, or both, and parimutuel wagering thereon to be conducted after 2:00 AM on Sunday; provided that the racing operator shall not conduct any live racing event at the Macon County racetrack before 10:00 AM, nor shall it present any televised racing event before 8:00 AM, with each such hour to be determined according to the time then applicable in Alabama. If the racing operator keeps the Macon County racetrack open for business until midnight on any day, whether conducting parimutuel wagering on live racing or televised racing or both, the racing operator may continue all or any of its operations past midnight for not exceeding the first two hours of the following day, even if such following day is not a day on which the Macon County racetrack is scheduled to be open for business as a racing day permitted under Part 1, and the time, not exceeding two hours, for which the operations of the racetrack are continued into the following day shall not be counted as a racing day or any part thereof against the limit of 300 racing days permitted the racing operator in any one year.  (Act 96-649, p. 1038, § 5.)
AL Code § 45-44-151.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 15 - Gambling.|Part 2 - Televised Racing.|Section 45-44-151.05 - Construction of Part.

Section 45-44-151.05Construction of part. This part shall be liberally construed to expand the opportunity of patrons of the Macon County racetrack to wager on televised racing events conducted at other racetracks and to participate in combined pools with respect to such events. Nothing in this part shall be construed to authorize, or make lawful, off-track betting or gambling of any kind at any location in the State of Alabama other than a racetrack where parimutuel wagering on live racing may be lawfully conducted.  (Act 96-649, p. 1038, § 7.)
AL Code § 45-44-230 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 23 - Sheriff.|Part 1 - Employees.|Section 45-44-230 - Salaries.

Section 45-44-230Salaries. (a)(1) In Macon County, the employees of the sheriff's department shall be entitled to receive annual salaries as follows: a. One chief deputy $16,556.80 b. One investigator $15,870.40 c. One junior investigator $12,188.80 d. Senior deputies $12,916.80 e. Three junior deputies $12,188.80 f. Jailors $7,500.00 g. Secretary $10,000.00 (2) The salaries herein provided shall be payable in equal monthly installments from the general fund of the county and be the total compensation, in lieu of all other salaries, expense allowances, or other compensation heretofore payable by law. (b) Deputies sheriff shall be hired in the position as junior deputies, and at the discretion of the sheriff, with increased experience and training, be promoted to the position of senior deputy. (c) Provided, however, that the implementation of this section shall be completely discretionary with the county commission.  (Act 80-667, p. 1343, §§ 1-3.)
AL Code § 45-44-232 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 23 - Sheriff.|Part 3|Section 45-44-232 - Pistol Permit Fee.

Section 45-44-232Pistol permit fee. (a) In Macon County, the fee for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person as provided in Section 13A-11-75, shall be twenty-five dollars ($25), which shall be collected by the sheriff and deposited into the Sheriff's Pistol Permit Fund. (b) The Sheriff's Pistol Permit Fund and all monies collected under subsection (a) shall be deposited by the Sheriff of Macon County in any bank located in Macon County selected by the sheriff. (c) The Sheriff's Pistol Permit Fund as provided in subsection (b) shall be drawn upon by the Sheriff of Macon County, or appointed agent, and shall be exclusively for law enforcement purposes in the public's interest and in the discharge of the duties of the sheriff's office as the sheriff sees fit. (d) The establishment of the Sheriff's Pistol Permit Fund as provided in this section and the use of the funds shall in no way diminish or take the place of any other reimbursement or other source of income established for the sheriff or the operation of the sheriff's office. (Act 2003-328, p. 805, §§ 1-4.)
AL Code § 45-44-233 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 23 - Sheriff.|Part 4 - Substations.|Section 45-44-233 - Law Enforcement Substation Program.

Section 45-44-233Law enforcement substation program. (a) The Sheriff of Macon County, Alabama, is hereby authorized to make provisions for a law enforcement substation program throughout the county to the extent he or she deems necessary for improved law enforcement efforts. In order to foster and encourage the support of private citizens for such program, there is hereby established the Sheriff’s Department Substation Trust Fund to which private citizens may make supportive contributions. The county sheriff shall serve as trustee for such fund and shall be held accountable to the county commission and the Macon County legislative delegation for all expenditures made from such fund. (b) In order to staff the law enforcement substation provided for in subsection (a), the county sheriff shall hire such additional deputies as he or she deems necessary with such deputies to be compensated at the rate of one dollar ($1) per annum plus other valuable considerations as authorized and approved from time to time by the county commission. All necessary expenses of operating such substations such as office space, utilities, office equipment, weapons, uniforms, flashlights, and other essential equipment shall be paid primarily from the trust fund with the county at their discretion supplementing any deficiency that the trust fund is unable to cover. Whenever it becomes necessary to cut the costs of office space, the private home of a deputy may be used as a substation when so authorized by the county sheriff and approved by the county commission. (Act 81-602, p. 1014, §§ 1, 2.)
AL Code § 45-44-241 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 2 - Tax, Ad Valorem.|Section 45-44-241 - Ad Valorem Taxation for Educational Purposes.

Section 45-44-241Ad valorem taxation for educational purposes. (a)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, and a resolution heretofore adopted by the County Commission of Macon County after a public hearing, the county commission is hereby authorized to levy, in addition to any and all other taxes heretofore levied, an additional ad valorem tax in the amount of 10 mills on each dollar of taxable property in the county. The revenues from the tax shall be paid to the county board of education to be used for general educational purposes. (2) The increase in the rate of tax as provided in this subsection is subject to the approval of a majority of the qualified electors who vote on the proposed increase at a special election called and held for such purposes pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901. (b)(1) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, the Macon County Commission may levy, in addition to any other tax, an ad valorem tax in the amount of 10 mills on each dollar of taxable property in the county. The revenue from the additional tax shall be paid to the county general fund to be used for general education purposes. (2) The increase in the rate of the tax as provided by this subsection is subject to the approval of a majority of the qualified electors of the county who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose.  (Act 90-319, p. 434, §§ 1, 2; Act 2002-333, p. 903, §§ 1, 2.)
AL Code § 45-44-242 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242 - Applicability.

Section 45-44-242Applicability. This part shall apply only to Macon County.  (Act 2015-414, p. 1250, § 1; Act 2015-449, p. 1451, § 1.)
AL Code § 45-44-242.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.01 - Definitions.

Section 45-44-242.01Definitions. For the purposes of this part, the following terms shall have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County. (2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state and not in interstate commerce by wholesale domestic trade. (3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor which is commonly used in internal combustion engines. The term shall not include those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Diesel oil, 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 the county for use in the operation of any motor vehicle on the highways of this state. (5) PERSON. Persons, corporations, partnerships, companies, agencies, associations, incorporated or otherwise, trusts, estates, and other entities. (6) REFINER. Any person who manufactures, distills, blends, compounds, or mixes products in the production of gasoline or motor fuel. (7) RETAIL DEALER. Any distributor who is also engaged in the selling of gasoline or motor fuel 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 in any quantities and who stores, withdraws, or uses gasoline or motor fuel for any purpose. (9) USER. Any person who uses or consumes gasoline or motor fuel. The term shall not include any refiner who has a refinery when using gasoline or motor fuel in the manufacturing or refining process, or any person who holds a federal permit to blend motor fuels and who pays the federal excise tax on the motor fuels directly to the federal government, when the person uses gasoline in the blending process. (Act 2015-414, p. 1250, § 2; Act 2015-449, p. 1451, § 2.)
AL Code § 45-44-242.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 44 - Macon County.|Article 24 - Taxation|Part 3 - Tax, Gasoline.|Section 45-44-242.02 - Levy of Tax; Exemption.

Section 45-44-242.02Levy of tax; exemption. (a) Notwithstanding any provision of law, there is levied in addition to any other taxes an additional excise tax on persons selling, distributing, storing, or withdrawing from storage gasoline and motor fuel in an amount not to exceed two cents ($0.02) per gallon and may require every distributor, retail dealer, or storer to pay the excise tax. The additional excise tax imposed pursuant to this part may not be imposed upon the sale of gasoline or motor fuel used in interstate commerce or any form of fuel such as propane gas that is sold for lighting, heating, or industrial use. If the additional excise tax has been paid by a distributor, retail dealer, or storer, the payment shall be sufficient, the intention being that the tax shall not be paid but once. The additional excise tax shall apply to persons, retail dealers, or distributors storing gasoline or motor fuel and distributing or withdrawing from storage, whether the withdrawal is for sale or other use. Sellers of gasoline or motor fuel paying the tax herein provided may pay the tax computed and paid on the basis of sales, and storers and distributors shall compute and pay the tax on the basis of withdrawals or distributions. The county commission shall not impose any tax upon any gasoline or motor fuel when used in essential governmental functions by the State of Alabama or any agency thereof, the federal government or any agency thereof, or county commissions, municipalities, or boards of education. (b) Any company or retailer of fuel products located or under construction in Macon County that has entered into a formal project agreement for economic development with a local government of Macon County in the past 24 months from the date of this part shall hereby be exempt from this additional two cent ($0.02) fuel tax for a period of not less than 24 months from the date of the final engrossment of this part.  (Act 2015-414, p. 1250, § 3; Act 2015-449, p. 1451, § 3.)