reglab/housing_qa huggingface dataset:
AL Code § 45-5-232 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 23 - Sheriff.|Part 3 - Pistol Permit Fee.|Section 45-5-232 - License Fee; Exemption for Certain Military Veterans; Disposition of Funds.

Section 45-5-232License fee; exemption for certain military veterans; disposition of funds. (a) Except as provided in subsection (b), beginning January 1, 2008, in Blount County, the fee for issuing a license to carry a pistol shall be twenty dollars ($20) which shall be collected by the sheriff. The fee imposed by this section shall constitute the total fee imposed by local law in Blount County for the issuance of a pistol license and shall be paid in lieu of any and all fees for pistol licensing previously provided by local law. (b) Any active, retired, or honorably discharged military veteran of the United States Armed Forces or the Armed Forces of the State of Alabama who meets the conditions for issuance or renewal of a pistol permit pursuant to Section 13A-11-75 shall be eligible to obtain the pistol permit without paying a fee for the permit as provided in subsection (a). (c) Eighty percent of the fees collected shall be deposited into a bank account maintained by the sheriff. The funds shall be used and expended by the sheriff for the employment of personnel, the purchase of equipment, supplies, and materials, and for any other lawful purpose related to law enforcement in the county. (d) Twenty percent of the fees collected shall be deposited into the Blount County General Fund. (Act 2007-311, p. 566, §1; Act 2016-194, p. 470, §1; Act 2019-236, §1.)
AL Code § 45-5-233 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 23 - Sheriff.|Part 4 - Property, Sale of Abandon, Stolen, and Unclaim|Section 45-5-233 - Records of Abandoned and Stolen Property; Storage.

Section 45-5-233Records of abandoned and stolen property; storage. (a) The Sheriff of Blount County shall keep and maintain a permanent record of all abandoned and stolen personal property recovered by the sheriff's office. These records shall state the description of the property, the date of recovery of the property, and the serial or other identifying number of the property. The records shall be open to public inspection at all reasonable times. (b) All abandoned or stolen property recovered by the sheriff's office shall be stored in a suitable place to protect the property from deterioration. (Act 2017-233, §1.)
AL Code § 45-5-233.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 23 - Sheriff.|Part 4 - Property, Sale of Abandon, Stolen, and Unclaim|Section 45-5-233.01 - Sale of Perishable Property.

Section 45-5-233.01Sale of perishable property. If the abandoned or stolen personal property is of a perishable nature and reasonable attempts to locate and identify the owner of the property are not successful, the property may be sold at once without notice. The sheriff shall attempt to obtain the best possible price for the property. The proceeds of such a sale shall be held in a separate account for a period of six months for the owner. During this period, the proceeds will be paid to the owner upon demand, less any cost of recovery, storage, maintenance, and sale. If the proceeds are not claimed within six months, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of the property, the net funds shall be paid to the office of the Sheriff of Blount County. (Act 2017-233, §2.)
AL Code § 45-5-233.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 23 - Sheriff.|Part 4 - Property, Sale of Abandon, Stolen, and Unclaim|Section 45-5-233.02 - Records of Abandoned and Stolen Firearms; Sale or Destruction.

Section 45-5-233.02Records of abandoned and stolen firearms; sale or destruction. (a) The sheriff shall keep and maintain a permanent record of all abandoned or stolen firearms, not subject to disposition by general law. The records shall state the description of the firearm, the date of recovery of the firearm, and the serial or other identifying number, if any, of the firearm. Firearm as used in this part shall have the same meaning as defined in Section 13A-8-1. (b) Unless otherwise provided by law, the sheriff may sell or destroy these firearms if the owner of the firearm does not claim the firearm within six months of the date the sheriff obtained it. (c) The sheriff may sell the firearms only to gun dealers who have held an active business license in this state for at least one year immediately prior to the date of the sale. The sheriff shall establish a procedure to notify gun dealers of a sale. A firearm shall be sold to the gun dealer submitting the highest sealed bid. All sales shall be on a cash basis. The proceeds of the sale, after deducting and paying all expenses incurred in the recovery, maintenance, and sale of the firearms shall be paid to the office of the Sheriff of Blount County. (d) The sheriff may establish a procedure to destroy firearms and may expend necessary sheriff's office funds for that purpose. (e) Any firearm held by the sheriff on August 1, 2017, shall be subject to this section, but shall be held for at least six months after August 1, 2017. (Act 2017-233, §3.)
AL Code § 45-5-233.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 23 - Sheriff.|Part 4 - Property, Sale of Abandon, Stolen, and Unclaim|Section 45-5-233.03 - Notice and Sale of Stolen or Abandoned Property.

Section 45-5-233.03Notice and sale of stolen or abandoned property. (a) As often as necessary, the sheriff shall sell at public auction to the highest bidder all abandoned or stolen personal property, other than firearms, which has been recovered by the sheriff's office and has remained unclaimed by the rightful owner for a six-month period. (b) Prior to the sale, notice shall be given by publication in a newspaper of general circulation in Blount County once a week for two successive weeks or by posting notice in a conspicuous place at the Blount County Courthouse and by posting on the sheriff's office website for a period of at least 20 days. The notice shall contain the place, date, and time of each auction and a general description of items of personal property to be sold at the auction. If publication of notice is made in the newspaper, the first notice shall run at least 20 days prior to the auction. (Act 2017-233, §4.)
AL Code § 45-5-233.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 23 - Sheriff.|Part 4 - Property, Sale of Abandon, Stolen, and Unclaim|Section 45-5-233.04 - Claim of Property.

Section 45-5-233.04Claim of property. The owner of any abandoned or stolen personal property recovered by the Blount County Sheriff's Office, including firearms, may claim the property at any time prior to its sale by submitting sufficient proof of ownership as determined by the sheriff. (Act 2017-233, §5.)
AL Code § 45-5-233.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 23 - Sheriff.|Part 4 - Property, Sale of Abandon, Stolen, and Unclaim|Section 45-5-233.05 - Record of Sale; Rejection of Bid.

Section 45-5-233.05Record of sale; rejection of bid. If property is sold at public auction, as provided in this part, a notation in the storage record shall be made of the sale and of the amount received for the property. The person making the sale may reject any and all bids if the amount bid is unreasonably low and may continue the sale, from time to time, if no bidders are present. (Act 2017-233, §6.)
AL Code § 45-5-233.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 23 - Sheriff.|Part 4 - Property, Sale of Abandon, Stolen, and Unclaim|Section 45-5-233.06 - Disposition of Sale Proceeds.

Section 45-5-233.06Disposition of sale proceeds. The proceeds from the sale of property at an auction conducted under the authority of this part, after deducting and paying all expenses incurred in the recovery, storage, maintenance, and sale of property, shall be paid to the office of the Sheriff of Blount County and shall be used solely for law enforcement purposes. The receipts and expenditures of funds shall be audited by the Examiners of Public Accounts. (Act 2017-233, §7.)
AL Code § 45-5-233.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 23 - Sheriff.|Part 4 - Property, Sale of Abandon, Stolen, and Unclaim|Section 45-5-233.07 - Applicability.

Section 45-5-233.07Applicability. This part shall not apply to abandoned motor vehicles, which are subject to Chapter 13 of Title 32. (Act 2017-233, §8.)
AL Code § 45-5-243 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 4 - Tax, General.|Section 45-5-243 - Power to Levy; Disposition of Proceeds.

Section 45-5-243Power to levy; disposition of proceeds. (a) Subject to any limitation of the Constitution of Alabama of 1901, or of any general law of this state, the Blount County Commission shall have the power to levy and provide for the collection of additional privilege license taxes, excise taxes, gasoline taxes, and sales and use taxes. The proceeds from any of the taxes authorized above shall be collected by the State Department of Revenue, less any costs of collection, and shall be deposited into the county treasury to be used in the manner prescribed by the county commission or by law. The amount deducted from the proceeds by the Department of Revenue for the cost of collection shall be an amount equivalent to five percent of the revenue collected hereunder. (b) The county Board of Education of Blount County shall, periodically upon receipt of the proceeds from the county commission from any of the taxes authorized hereunder, divide or pro rate the funds to the county board of education and to any or all other independent boards of education within the county upon the same basis that the State Department of Education prorates the Minimum School Program funds between the county Board of Education of Blount County and the independent school board or boards within the county. (c) The State Department of Revenue is hereby authorized to promulgate and enforce rules and regulations to effectuate the purposes of this section. All such rules and regulations duly promulgated shall have the force and effect of law. (d) The County Commission of Blount County is hereby empowered and authorized to implement the additional taxes as provided for in subsection (a). (e) Any such additional tax levied by the county commission shall become law either with or without a referendum in the sole discretion of the county commission; in the event the county commission provides that the tax levied shall become law only upon approval of a majority of those voting in any election called for by the county commission for such purpose, then the election shall be held not less than 30 days nor more than 90 days after the county commission adopts such a resolution. No taxes shall be implemented under the provisions of this section after December 31, 1991. (Act 91-612, p. 1150, §§1-5.)
AL Code § 45-5-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 5 - Tobacco Tax.|Section 45-5-244 - Levy of Tobacco Tax; Use of Proceeds; Violations.

Section 45-5-244Levy of tobacco tax; use of proceeds; violations. (a) The County Commission of Blount County may levy a county privilege or excise tax on every person, firm, or corporation that sells, delivers, uses, or otherwise consumes tobacco products in the county. Tobacco products include cigarettes, cigars, smoking tobacco, chewing tobacco, snuff, and tobacco paper, both gummed and ungummed, or packages thereof. The amount of the tax shall be established by ordinance and shall not exceed ten cents ($.10) per tobacco product or package thereof. The proceeds of any tax levied pursuant to this section shall be used exclusively for school resource officers, drug task force officers, patrol cars, or other related equipment deemed necessary by the county sheriff's department. (b) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing the business in Blount County for which the tax is levied to fail or refuse to add to the sales price and collect from the purchaser the amount due on account of the tax herein provided, to refund or offer to refund all or any part of the amount collected or absorbed, or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association violating this section shall be subject to a civil penalty of not less than two hundred fifty dollars ($250). Each act in violation of this section shall constitute a separate offense. The proceeds of any fine collected pursuant to this subsection shall be deposited into the General Fund of Blount County to assist in funding the School Resource Officer Program. (Act 2004-388, p. 644, §1; Act 2012-447, p. 1257, §1.)
AL Code § 45-5-246 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 6 - Tax, Privilege.|Section 45-5-246 - Short Title.

Section 45-5-246Short title. This section shall be known as the Moving Blount County Forward Initiative. (Act 2016-196, §1.)
AL Code § 45-5-246.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 6 - Tax, Privilege.|Section 45-5-246.01 - Definitions.

Section 45-5-246.01Definitions. As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Blount County, 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 2016-196, §2.)
AL Code § 45-5-246.02 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 6 - Tax, Privilege.|Section 45-5-246.02 - Privilege License Tax on General, Amusement, and Vending Categories.

Section 45-5-246.02Privilege license tax on general, amusement, and vending categories. Subject to the approval of a majority of the electors voting at a referendum as provided for herein, the County Commission of Blount County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one percent of gross sales and use on categories defined by the Alabama Department of Revenue as general, amusement, and vending. Additional sales and use tax on categories defined by the Alabama Department of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant to the provisions of this part. The gross receipts for sales and use 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 part. (Act 2016-196, §3.)
AL Code § 45-5-246.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 6 - Tax, Privilege.|Section 45-5-246.03 - Collection of Tax.

Section 45-5-246.03Collection of tax. The tax authorized to be levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county. (Act 2016-196, §4.)
AL Code § 45-5-246.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 6 - Tax, Privilege.|Section 45-5-246.04 - Addition of Tax to Sales or Use Price; Absorption or Refund of Tax Prohibited.

Section 45-5-246.04Addition of tax to sales or use price; absorption or refund of tax prohibited. Each person engaging or continuing in a business subject to the tax authorized by this part, and each casual sale, storage, use, or other consumption (sales or use) in this state that is subject to tax, shall add the sales or use price and collect from the purchaser the amount due by the taxpayer because of such sale or use. It shall be unlawful for any person subject to the tax to fail to refuse to add the sales or use price and to collect the tax from the purchaser. It shall be unlawful for any person subject to the sales or use tax 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 2016-196, §5.)
AL Code § 45-5-246.05 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 6 - Tax, Privilege.|Section 45-5-246.05 - Taxes Constitute Debt.

Section 45-5-246.05Taxes constitute debt. The tax authorized by this part, if levied, shall constitute a debt due the 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 county shall collect the tax, enforce this part, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. (Act 2016-196, §6.)
AL Code § 45-5-246.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 6 - Tax, Privilege.|Section 45-5-246.06 - Applicability of Other Sales and Use Tax Provisions.

Section 45-5-246.06Applicability of other sales and use tax provisions. All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Blount County, with respect to the payment, assessment, and collection of the 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 sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this part shall apply to the tax authorized under this part. The county shall have and exercise the same powers, duties, and obligations with respect to the tax authorized under this part as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act. All provisions of the existing sales and use tax statutes that are made applicable by this part, and the administration and enforcement of this part, are incorporated by reference and made part of this part as if fully set forth herein. (Act 2016-196, §7.)
AL Code § 45-5-246.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 6 - Tax, Privilege.|Section 45-5-246.07 - Disposition of Funds.

Section 45-5-246.07Disposition of funds. All taxes collected under this part shall be remitted to Blount County as all other sales and use taxes applicable to the county, whether imposed by state statutes or local act. All net proceeds from the tax authorized by this part shall be distributed as follows: (1) The first fifty thousand dollars ($50,000) collected annually shall be remitted to the Blount County Commission for disbursement equally to the fire departments with ISO ratings of 9 or below located within Blount County, which shall include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent (50%) to the Blount County Commission restricted to the general maintenance and construction of county roads and bridges classified as farm-to-market roadways, major or minor collectors, or other roadways that have previously received federal aid, with the first 100 miles of roadways so described, to be renovated pursuant to step two of the moving Blount County Forward Initiative, as adopted by the Blount County Commission, to be prioritized subject to final approval of the Blount County Commission. Cost of roadway projects so described thereafter shall be based on the percentage of total county road miles per district within the county allowing for a variance of seven and one-half percent (7.5%) per district per 10-year period. Funds expended pursuant to this subdivision may not be used for county salaries, equipment, daily operational expenses, or employment expenses. (3) Of the remaining proceeds, thirty three and one-third percent (33 1/3%) to the Blount County Board of Education to be divided between Blount County schools and Oneonta City schools, pro rata, based on student enrollment to be used only for capital improvement and construction or for the advancement of technology in education. (4) Of the remaining proceeds, sixteen and two-thirds percent (16 2/3%) to county municipalities which lie in whole or in part within Blount County, divided pro rata, based on the most recent decennial census of those citizens who live within the boundaries of Blount County. These distributions may be used only for municipal road and bridge improvements and support of public education within the limits of municipalities within Blount County.  (Act 2016-196, §8.)
AL Code § 45-5-247 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 5 - Blount County.|Article 24 - Taxation.|Part 7|Section 45-5-247 - Levy of Tax Authorized.

Section 45-5-247Levy of tax authorized. (a) In addition to all other taxes of every kind now imposed by law, the Blount County Commission may levy a privilege or license tax upon every person, firm, or corporation engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The amount of the tax shall be equal to four percent of the charge for the rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room. There is exempted from the tax authorized to be levied under this section any rentals or services taxed under Article 1 of Chapter 23 of Title 40. (b) The tax authorized to be levied by this section shall be collected by Blount County in the same manner and subject to the same exemptions as the state lodging tax as provided in Chapter 26 of Title 40. The tax levied pursuant to subsection (a) shall constitute a debt due the 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 county shall receive the tax, enforce this section, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the state lodging tax by the Department of Revenue. (c) The proceeds from the tax shall be deposited to the Blount County Commission in the county tourism fund to be used by the Blount County Commission for the promotion of tourism, county beautification, supporting and maintaining park and recreation projects, and maintaining the county covered bridges. (Act 2019-410, §§2-4.)
AL Code § 45-6-70 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 6 - Bullock County.|Article 7 - County Commission.|Part 1 - Chair.|Section 45-6-70 - Election of Chair; Compensation.

Section 45-6-70Election of chair; compensation. (a) In Bullock County, the chairman of the county commission shall, beginning with the next general election, be elected by the qualified voters of the county. The chairman shall serve full time for a six-year term of office and shall take office on the first Monday after the second Tuesday in January following his or her election, and shall serve until his or her successor is elected and qualified as prescribed by law. (b) In Bullock County, the chair of the county commission shall receive the minimum salary provided by general law, unless otherwise provided by local law. (Act 82-513, p. 847, §1; Act 2000-151, p. 215, §1.)