reglab/housing_qa huggingface dataset:
AL Code § 45-10-244 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1979 Tax.|Section 45-10-244 - Definitions.

Section 45-10-244Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "County" means Cherokee County in the State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state. (3) "State Department of Revenue" means the Department of Revenue of the state. (4) "State" means the State of Alabama. (5) "State sales tax statutes" means 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. (6) "State sales tax" means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes" means 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 the Article 2 and all other statutes of the state which expressly apply to or purport to affect the administration of the Article 2 and the incidence and collection of the taxes imposed therein. (8) "State use tax" means the tax or taxes imposed by the state use tax statutes. (9) "Registered seller" means the person registered with the state Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (10) "Month" means a calendar month. (11) "Quarterly period" means the period of three months ending on the last day of each March, June, September, and December. (12) "Fiscal year" means the period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (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 subpart. 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 79-787, p. 1428, §1.)
AL Code § 45-10-244.03 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1979 Tax.|Section 45-10-244.03 - Payment of Taxes Herein Levied: Reports by Taxpayers.

Section 45-10-244.03Payment of taxes herein levied: Reports by taxpayers. The sales taxes authorized to be levied in Section 45-10-244.01 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues; and the use taxes authorized to be levied in Section 45-10-244.02 shall be due and payable quarterly on or before the twentieth day of the month next succeeding each quarterly period during which the storage, use, or other consumption of the tangible personal property became taxable hereunder, each such quarterly period to end on the last day of each of the months of March, June, September, and December. The sales taxes authorized to be levied in Section 45-10-244.01 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state sales tax; and the use taxes authorized to be levied in Section 45-10-244.02 shall be paid to and collected by the State Department of Revenue at the same time as and along with the payment and collection of the state use tax. On or prior to the due dates of the taxes herein authorized to be levied, each person subject to such taxes shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business that are required to be used as a measure of the sales taxes herein authorized to be levied, a correct statement of the gross proceeds of all such taxes and the gross receipts of all such business, and setting forth, with respect to the use taxes authorized to be levied herein, the total sales price of all property, the use, storage, or other consumption of which became subject to the taxes during the then preceding quarterly period. Such report shall include all such other items of information pertinent to the taxes and the amount thereof as the State Department of Revenue may require. Any person subject to the sales taxes authorized to be levied herein may defer reporting credit sales until after their collection, and in the event he or she so defers reporting them, he or she shall thereafter include in each monthly report all credit collections made during the month preceding and shall pay the taxes due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the governing body of the county or its designated agent at reasonable times during business hours. (Act 79-787, p. 1428, §4.)
AL Code § 45-10-244.04 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1979 Tax.|Section 45-10-244.04 - Sales Tax to Be Added to Sales Price or Admission Fee.

Section 45-10-244.04Sales tax to be added to sales price or admission fee. Each person engaging or continuing within the county in a business subject to the sales taxes authorized to be levied in Section 45-10-244.01 shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the taxes. It shall be unlawful for any person subject to the sales taxes authorized to be levied in Section 45-10-244.01 to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or the person paying the admission fee the amount herein required to be so added to the sales or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the taxes 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 taxes or any portion thereof. (Act 79-787, p. 1428, §5.)
AL Code § 45-10-244.06 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1979 Tax.|Section 45-10-244.06 - Enforcement of This Subpart; Civil Suit; Taxes a Lien.

Section 45-10-244.06Enforcement of this subpart; civil suit; taxes a lien. The taxes authorized to be imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes herein authorized to be levied, and the State Department of Revenue, for the use and benefit of the county, shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that the State Department of Revenue has for collection of the state sales tax and the state use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the taxes authorized to be levied by this subpart and otherwise to enforce the provisions of this subpart, including the institution, prosecution, and defense of any litigation involving this subpart, and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it hereunder. (Act 79-787, p. 1428, §7.)
AL Code § 45-10-244.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1979 Tax.|Section 45-10-244.07 - Applicability of State Sales and Use Tax Statutes.

Section 45-10-244.07Applicability of state sales and use tax statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of monthly reports and keeping and preserving records with respect thereto, interest after the due date of the tax, penalties for failure to pay the tax, make reports or otherwise comply with the state sales tax statutes, the promulgation of rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with the provisions of this subpart, when applied to the sales taxes authorized to be levied in Section 45-10-244.01, shall apply to the sales taxes authorized to be levied in Section 45-10-244.01, and all provisions of the state use tax statutes with respect to payment, assessment, and collection of the state use tax, making quarterly reports and keeping and preserving records with respect thereto, interest after the due date of the state use tax, penalties for failure to pay the tax, make reports or otherwise to comply with the state use tax statutes, the promulgation of rules and regulations with respect to the state use tax and the administration and enforcement of the state use tax statutes, which are not inconsistent with the provisions of this subpart, when applied to the use taxes authorized to be levied in Section 45-10-244.02, shall apply to the use taxes authorized to be levied in Section 45-10-244.02. The commissioner and the State Department of Revenue shall have and exercise the same powers, duties, and obligations, with respect to the taxes herein authorized to be levied, that are imposed on the commissioner and the department by the state sales tax statutes and the state use tax statutes. All provisions of the state sales tax statutes and the state use tax statutes that are made applicable by this subpart to the taxes herein authorized to be levied and to the administration of this subpart are incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 79-787, p. 1428, §8.)
AL Code § 45-10-244.08 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1979 Tax.|Section 45-10-244.08 - Charge of State Department of Revenue: Its Disposition of Tax Proceeds.

Section 45-10-244.08Charge of State Department of Revenue: its disposition of tax proceeds. The State Department of Revenue shall charge the county, for collecting the taxes authorized to be levied herein, the costs of the department in collecting the taxes; provided such charge shall not, in any event, exceed five percent of the total amount of the taxes collected hereunder. Such charge for collecting the taxes for the county may be deducted each month from the tax proceeds collected before the amount of the proceeds due the county for that month is certified as provided in this section. The commissioner shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State Department of Revenue; and on or before the first of each successive month (commencing with the month next succeeding the month in which the department makes the first collection of any of the taxes authorized to be levied hereunder) the commissioner shall certify to the state Comptroller the amount of taxes collected under the provisions of this subpart and paid into the State Treasury for the benefit of the county during the month immediately preceding the making of such certificate and shall state separately in the certificate the amount of the proceeds so collected from the taxes authorized to be levied in Section 45-10-244.01 and the amount of the proceeds so collected from the taxes authorized to be levied Section 45-10-244.02, provided, however, that before certifying the amount of taxes paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the taxes collected hereunder in each month the charges due the department for collection of the taxes. It shall be the duty of the state Comptroller (i) to issue his or her warrant each month, payable to the county in an amount equal to the amount so certified by the commissioner as having been collected for the use of the county, and (ii) to transmit to the county, along with the warrant, a copy of the certificate by the commissioner. (Act 79-787, p. 1428, §9.)
AL Code § 45-10-244.09 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1979 Tax.|Section 45-10-244.09 - Use of Tax Proceeds.

Section 45-10-244.09Use of tax proceeds. The proceeds of any taxes herein authorized to be levied shall be paid over by the county within 10 days after their receipt as follows: (1) Fifty percent of the proceeds shall be paid over to the county board of education. (2) The remaining fifty percent of the proceeds shall be paid over to the general fund of the county and used and applied for general purposes. (Act 79-787, p. 1428, §10; Act 80-279, p. 391, §1.)
AL Code § 45-10-244.10 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 1 - 1979 Tax.|Section 45-10-244.10 - Effective Date of Levy.

Section 45-10-244.10Effective date of levy. If the governing body of the county elects to levy or impose any of the taxes herein authorized to be levied and imposed, it shall specify, as the effective date of any such levy, the first day of the second month following such levy. (Act 79-787, p. 1428, §11.)
AL Code § 45-10-244.30 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - 1985 Tax|Section 45-10-244.30 - Applicability.

Section 45-10-244.30Applicability. The provisions of this subpart shall only apply to Cherokee County. (Act 85-625, p. 952, §1.)
AL Code § 45-10-244.31 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - 1985 Tax|Section 45-10-244.31 - Definitions.

Section 45-10-244.31Definitions. All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall, wherever used in this subpart, have the same meanings respectively ascribed to them in those sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "State sales tax statutes" means Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which levy a certain retail sales tax, and include all statutes, including amendments to those sections, which expressly set forth any exemptions from the computation of the tax levied by those sections and all other statutes which expressly apply to, or purport to affect, the administration of those sections and the incidence and collection of the tax imposed therein; (2) "State sales tax" means the tax imposed by the state sales tax statutes; (3) "Month" means the calendar month; (4) "County" means Cherokee County. (Act 85-625, p. 952, §2.)
AL Code § 45-10-244.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - 1985 Tax|Section 45-10-244.32 - Authorization of Levy of Tax.

Section 45-10-244.32Authorization of levy of tax. The Cherokee County Commission is hereby authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Cherokee County, Alabama. There are exempted, however, from the provisions of this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax. (Act 85-625, p. 952, §3.)
AL Code § 45-10-244.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - 1985 Tax|Section 45-10-244.33 - Payment of Taxers Herein Levied; Reports by Taxpayers.

Section 45-10-244.33Payment of taxers herein levied; reports by taxpayers. The sales taxes authorized to be levied in Section 45-10-244.32 shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the months in which the tax accrues. All taxes levied in this subpart shall be paid to and collected by the State Department of Revenue at the same time and along with the collection of the state sales tax. On or prior to the due dates of the tax herein levied each person subject to such tax shall file with the State Department of Revenue a report or return in such form as may be prescribed by the department, setting forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all such sales and gross receipts of all such business transactions. Such report shall also include such other items of information pertinent to the tax and the amount thereof as the State Department of Revenue may require. Any person subject to the tax levied may defer reporting credit sales until after their collection, and in the event such person shall so defer reporting them, such person shall thereafter include in each monthly report all credit collections made during the month preceding, and shall pay the tax due thereon at the time of filing such report. All reports or returns filed with the State Department of Revenue under this section shall be available for inspection by the Cherokee County Commission, or its designated agent, at reasonable times during business hours. (Act 85-625, p. 952, §4.)
AL Code § 45-10-244.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - 1985 Tax|Section 45-10-244.34 - Sales Tax to Be Added to Sales Price or Admission Fee.

Section 45-10-244.34Sales tax to be added to sales price or admission fee. Each person engaging or continuing within Cherokee County in a business subject to the tax levied in Section 45-10-244.32, shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer on account of the sale or admission. It shall be unlawful for any person subject to the tax levied to fail or refuse to add on the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount herein required to be so added to the sale or admission price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof. (Act 85-625, p. 952, §5.)
AL Code § 45-10-244.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - 1985 Tax|Section 45-10-244.35 - Enforcement; Civil Suit; Taxes a Lien.

Section 45-10-244.35Enforcement; civil suit; taxes a lien. The tax authorized to be imposed by this subpart shall constitute a debt due Cherokee County and may be collected as provided by law. The tax, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due to this state shall apply fully to the collection of the tax herein levied, and the State Department of Revenue, for the use and benefit of Cherokee County shall collect such tax and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the tax levied by this subpart, and to otherwise enforce the provisions of this subpart, including any litigation involving this subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it for Cherokee County. (Act 85-625, p. 952, §6.)
AL Code § 45-10-244.36 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 10 - Cherokee County.|Article 24 - Taxation.|Part 5 - Tax, Sales and Use.|Division 2 - 1985 Tax|Section 45-10-244.36 - Applicability of State Sales Tax Statutes.

Section 45-10-244.36Applicability of state sales tax statutes. All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of the rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with the provisions of this subpart when applied to the tax authorized to be levied in Section 45-10-244.32 shall apply to the county tax levied under this subpart. The State Commissioner of Revenue and the State Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on such commissioner and department, respectively, by the state tax statutes. All provisions of the state sales tax statutes that are made applicable by this subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein. (Act 85-625, p. 952, §7.)