reglab/housing_qa huggingface dataset:
AL Code § 45-49-249.32 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 2 - 1992 Tax.|Section 45-49-249.32

Section 45-49-249.32Violations; powers and duties of department; unavailability of stamps. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile County in the business for which the tax is hereby 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 or to refund or offer to refund all or any part of the amount collected or absorb 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 twenty five dollars ($25) nor more than five hundred dollars ($500). Each act in violation of this section shall constitute a separate offense. (1) The State Department of Revenue is hereby authorized and directed to collect all taxes now or hereafter levied by the county under this subpart. (2) The tax levied herein shall be paid by affixing stamps as is required for the payment of the tax imposed by Section 40-25-1 to Section 40-25-28, inclusive. (3) The State Department of Revenue shall have the same duties relative to the preparation and sale of stamps to evidence the payment of such tax that it has relative to the preparation and sale of stamps under those sections and may exercise the same powers and perform the same duties in the same manner relative to the collection of the tax hereby levied that it does relative to the collection of that tax, for as long as it is authorized and directed to do so under the aforementioned resolution. (4) In accordance with Section 40-25-2, in the event the aforementioned tobacco stamps are not available, for affixing to tobacco products packages and containers, or by the authority of the duly promulgated regulation eliminating the requirement of affixing county tobacco stamps, the Revenue Commissioner may require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved by the commissioner, and adopted by the State Department of Revenue under the Alabama Administrative Procedure Act, Chapter 22, Title 41. (5) The department shall have the authority to promulgate and enforce rules and regulations to effectuate the purposes of this subpart. All such rules and regulations duly promulgated shall have the force and effect of law. (Act 92-262, p. 618, §3.)
AL Code § 45-49-249.33 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 2 - 1992 Tax.|Section 45-49-249.33

Section 45-49-249.33Application of state provisions. All laws, rules, and regulations of the State Department of Revenue, relating to the manner and time of payment of the tax levied by Section 40-25-1 to Section 40-25-28, inclusive, requiring reports from dealers and prescribing penalties for violations shall apply with equal force to the tax levied by this subpart as provided for herein. (Act 92-262, p. 618, §5.)
AL Code § 45-49-249.34 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 2 - 1992 Tax.|Section 45-49-249.34

Section 45-49-249.34Disposition of funds. The proceeds from the tax hereby authorized less the actual cost of collection not to exceed three percentum shall be paid by the State Department of Revenue to the Mobile County Board of Education for the retirement of debt incurred or contracted for by the Mobile County Board of Education from April 9, 1992 to May 1, 1992. Upon satisfaction of such debt incurred or contracted for, and any renewal or extension thereof, the proceeds from the tax hereby authorized may be utilized by the Mobile County Board of Education for any other school-related purpose. (Act 92-262, p. 618, §6.)
AL Code § 45-49-249.35 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 2 - 1992 Tax.|Section 45-49-249.35

Section 45-49-249.35Construction and application. This subpart shall not be construed to apply to cigarettes, cigars, snuff, smoking tobacco, and like tobacco products stored by a wholesale dealer for the purpose of resale or reshipment outside of such county which are actually resold or reshipped. (Act 92-262, p. 618, §7.)
AL Code § 45-49-249.50 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.50

Section 45-49-249.50Definitions. For the purposes of this subpart, the following words shall have the following meanings: (1) BUSINESS RECORDS. All invoices, receipts, ledgers, inventories, tax returns, balance sheets, reports, and documents of every type, whether prepared or maintained on paper or electronically. (2) CHEWING TOBACCO. All chewing tobacco prepared in such manner as to be suitable for chewing only and not suitable for smoking. (3) CIGARS, CHEROOTS, STOGIES, ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored, adulterated, or mixed with any other ingredient, if the roll has a wrapper made wholly or in part of tobacco. (4) FILTERED CIGARS. Filtered cigars that have a cellulose acetate or similar integrated filter, made of tobacco, or any substitute therefor, and weighing more than three pounds per 1,000. (5) LITTLE CIGARS. Cigars of all descriptions, including filtered cigars, made of tobacco, or any substitute therefor, and weighing not more than three pounds per 1,000. (6) OTHER TOBACCO PRODUCTS. Cigars made of tobacco or any substitute therefor, including cigarette-sized or near-cigarette-sized cigars, smoking tobacco or hookah, chewing tobacco, snuff, rolling papers, tubes, wraps, or cones designed for tobacco consumption. (7) RETAIL DEALER. Every person, firm, or corporation, other than a wholesale dealer or jobber, who shall sell or offer for sale any one or more of the articles taxed herein, irrespective of quantity or amount, or the number of sales; and all persons operating under a retail dealer’s license. (8) SEMIJOBBER. Persons, firms, or corporations who buy tobacco products from permitted wholesalers or obtain tobacco from any other source and sell at wholesale any one or more of the articles taxed herein to licensed retail dealers for the purpose of resale only. (9) SMOKING TOBACCO. All smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco prepared in such manner as to be suitable for smoking in a pipe or cigarette. (10) STAMPS. The stamp or stamps by the use of which tax is levied under this subpart. (11) WHOLESALE DEALER AND JOBBER. Persons, firms, or corporations who buy tobacco products direct from the manufacturer or an affiliate of the manufacturer and sell at wholesale only, any one or more of the articles taxed herein to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the purpose of resale only. (Act 2019-150, §2.)
AL Code § 45-49-249.51 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.51

Section 45-49-249.51Amount of tax. This subpart applies to the collection and enforcement of all county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission on the sale, distribution, storage, use, or otherwise consumption of cigarette and other tobacco products in the county whether collected by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019, and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20) for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor, with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package, or other container of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared in such a manner as to be suitable for smoking in a pipe or cigarette. (4) Twenty-three cents ($0.23) for each sack, plug, package, or other container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for chewing only and not suitable for smoking as described in subdivision (3). (5) Twenty-three cents ($0.23) for each can, bottle, glass, tumbler, package, or other container of snuff made of tobacco or any substitute therefor. (6) Thirty-four cents ($0.34) for each package of tobacco paper, both gummed and ungummed. (Act 2019-150, §3.)
AL Code § 45-49-249.52 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.52

Section 45-49-249.52Collection of taxes. All county privilege, license, or excise taxes levied or authorized to be levied by local law or resolution of the Mobile County Commission, in Mobile County on the sale, distribution, storage, use, or otherwise consumption of all tobacco products in the county shall be collected after October 1, 2019, by Mobile County in accordance with and subject to the procedures provided in this subpart. (Act 2019-150, §4.)
AL Code § 45-49-249.53 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.53

Section 45-49-249.53Tax to be added to sales price of tobacco products. In Mobile County, every person, firm, corporation, club, or association that sells, stores, or receives for distribution or sale any cigarettes, cigars, cheroots, stogies, smoking tobacco, chewing tobacco, snuff, or any substitute thereof, as defined in Section 40-25-1, shall add the amount of the license or privilege tax levied and assessed to the price of the product. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the tobacco product. (Act 2019-150, §5.)
AL Code § 45-49-249.54 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.54

Section 45-49-249.54Recordkeeping. Every wholesale dealer shall, at the time of selling or delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile County, make a true duplicate invoice of the same, which shall show full and complete details of the sale or delivery of the cigarettes or other tobacco products, and shall retain the same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy, who shall have the power and authority to enter upon the premises of any dealer and to examine the business records at all reasonable times. Wholesale and retail dealers shall also keep a record of the purchases of all cigarettes or other tobacco products enumerated herein and hold all books, records, and memoranda pertaining to the purchase of the cigarettes or other tobacco products enumerated herein, open to the inspection of the Mobile County Tobacco Tax Collector or his or her deputy, at any and all times. (Act 2019-150, §6.)
AL Code § 45-49-249.55 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.55

Section 45-49-249.55Reporting requirements. Every wholesale dealer shall furnish to the Mobile County Tobacco Tax Collector a monthly report, between the 1st and 20th of each month, for the preceding month, of the sale or delivery of all cigarettes or other tobacco products made in Mobile County, and of all orders for cigarettes or other tobacco products as enumerated herein purchased through the wholesale dealer from without Mobile County on a drop shipment, and consigned direct to the person, firm, corporation, or association of persons ordering such cigarettes or other tobacco products from without this county through the wholesaler dealer. Any retail dealer or semijobber of cigarettes or other tobacco products enumerated herein, purchasing or receiving such commodities from without the county, whether the same shall have been ordered or purchased through a wholesaler or jobber in this county, or by drop shipment or otherwise, which the state, county, city, and local tax has not already been paid at wholesale, shall within three days of receipt of the cigarettes or other tobacco products, mail by registered mail a true duplicate invoice of all the purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice carrying the name of the person or firm from whom or through whom the purchases or shipments of the cigarettes or other tobacco products so received, showing kinds and quantities. Any person who purchases or receives in any manner whatsoever, any of the cigarettes or other tobacco products enumerated in this subpart which do not have affixed the stamps required by this subpart, which the state, county, city, and local tax has not already been paid at wholesale, within three days after receipt of the cigarettes or other tobacco products, shall report the receipt and purchase of the cigarettes or other tobacco products to the Mobile County Tobacco Tax Collector, giving the date of purchase or receipt, the name and address of the person or firm from whom it was purchased or received, and a list describing the cigarettes or other tobacco products purchased or received. The report must be made by registered mail or in person. (Act 2019-150, §7.)
AL Code § 45-49-249.56 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.56

Section 45-49-249.56Violations. It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in Mobile County in the business 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 the tax authorized in this subpart or to refund or offer to refund all or any part of the amount collected or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.  (Act 2019-150, §8.)
AL Code § 45-49-249.57 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.57

Section 45-49-249.57Duplicate invoices for imported tobacco products. Any retail dealer or semijobber of tobacco products enumerated and defined in this subpart purchasing or receiving the commodities from without the state, whether the same shall have been ordered or purchased through a wholesaler or jobber in this state, or by drop shipment or otherwise, which the state, county, city, and local tax has not already been paid at wholesale, shall within three days of receipt of such tobacco products, provide electronically, a true duplicate invoice of all such purchases or receipts to the Mobile County Tobacco Tax Collector, the invoice carrying the name of the person or firm from whom or through whom such purchases or shipments of the tobacco products so received, showing kinds and quantities. Any retail dealer or semijobber failing or refusing to furnish duplicate invoices, in both the manner and time allowed, may be subject to a county-imposed penalty of not less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), to be multiplied by the sum of the current violation plus prior violations of this section. Tobacco products imported by retail dealers and semijobbers in which a true and duplicate invoice has not been received by the county are considered contraband and subject to confiscation as provided for by law. (Act 2019-150, §9.)
AL Code § 45-49-249-58 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249-58

Section 45-49-249-58Penalties. Any person, firm, corporation, club, or association failing to affix required stamps, or account and collect the taxes enumerated in Section 45-49-249.50, shall on a first offense pay a civil penalty of not less than twenty-five dollars ($25) per item nor more than five hundred dollars ($500) per item. Penalty payments shall be made to the Mobile County Tobacco Tax Collector within 30 days of notice of the penalty and paid to the general fund of the county. For a second offense under this subpart, there shall be a civil penalty of not less than one hundred dollars ($100) per item, nor more than five hundred dollars ($500) per item. For a third offense, the Mobile County Commission shall recommend to the State Department of Revenue that the state business license be revoked for a period of one year. (Act 2019-150, §10.)
AL Code § 45-49-249.59 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.59

Section 45-49-249.59Duties of Mobile County Tobacco Tax Collector; monthly report. The Mobile County Tobacco Tax Collector shall have the duties relative to the preparation and sale of stamps to evidence the payment of the tax on products suitable for affixing the stamp. In the event tobacco stamps are not available, or not suitable for affixing to certain tobacco products, the Mobile County Commission shall require a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved and adopted by the Mobile County Commission. (Act 2019-150, §11.)
AL Code § 45-49-249.60 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.60

Section 45-49-249.60Seizure and destruction of contraband. Any product taxable by law found not having affixed to the package the stamps, or in the case of products not requiring a stamp to be affixed where purchase invoices do not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized by the Mobile County Tobacco Tax Collector without a warrant and the goods delivered to Mobile County for destruction. (Act 2019-150, §12.)
AL Code § 45-49-249.61 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.61

Section 45-49-249.61Rulemaking authority; notice. The Mobile County Commission may adopt rules to effectuate the purposes of this subpart and conform to the provisions of Chapter 25 of Title 40. On October 1, 2019, the Mobile County Commission shall publish a notice to all tobacco wholesalers and retailers consistent with Act 2014-262, effective October 1, 2014, and the State Department of Revenue memo to all tobacco wholesalers and retailers of June 11, 2014. (Act 2019-150, §13.)
AL Code § 45-49-249.62 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49 - Mobile County.|Article 24 - Taxation.|Part 10 - Tax, Tobacco.|Division 3 - 2019 Tax.|Section 45-49-249.62

Section 45-49-249.62Collection and enforcement. Taxes, penalties, and fines assessed pursuant to this subpart shall constitute a debt due to Mobile County, may be collected by civil suit, and shall be secured by a lien, superior to all other liens except the liens for state and city ad valorem taxes upon the personal property of any person subject to the provisions of this subpart. (Act 2019-150, §14.)
AL Code § 45-49A-63.20 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49A - Mobile County Municipalities.|Article 6 - Mobile.|Part 4 - Policemen's and Firemen's Pension and Relief System.|Division 2 - Membership.|Section 45-49A-63.20 - Membership Requirements.

Section 45-49A-63.20Membership requirements. Every uniformed officer shall be a member in this plan as of the date he or she first becomes a uniformed officer. Membership in this plan shall be mandatory for all uniformed officers.  (Act 97-689, p. 1379, § 3(2.01).)
AL Code § 45-49A-63.21 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49A - Mobile County Municipalities.|Article 6 - Mobile.|Part 4 - Policemen's and Firemen's Pension and Relief System.|Division 2 - Membership.|Section 45-49A-63.21 - Events Affecting Membership.

Section 45-49A-63.21Events affecting membership. A person's membership in the plan shall end when he or she is no longer employed as a uniformed officer or, if he or she is entitled to benefits under the plan, when those benefits have been distributed to him or her. Membership shall continue while on leave, or other leave of absence approved by the board, or during periods of service in the uniformed services of the United States, as defined in subsection (c) of Section 45-49A-63.41, but no service shall be counted for periods except as specifically provided in Subpart 3. A person's benefit shall be determined in accordance with the plan in effect on the date he or she ceases to be a uniformed officer. (Act 97-689, p. 1379,§ 3(2.02).)
AL Code § 45-49A-63.22 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49A - Mobile County Municipalities.|Article 6 - Mobile.|Part 4 - Policemen's and Firemen's Pension and Relief System.|Division 2 - Membership.|Section 45-49A-63.22 - Membership Upon Reemployment.

Section 45-49A-63.22Membership upon reemployment. If a uniformed officer's membership in the plan ends and he or she again becomes a uniformed officer, he or she shall again become a member on the date he or she again becomes a uniformed officer.  (Act 97-689, p. 1379, § 3(2.03).)
AL Code § 45-49A-63.40 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 49A - Mobile County Municipalities.|Article 6 - Mobile.|Part 4 - Policemen's and Firemen's Pension and Relief System.|Division 3 - Service.|Section 45-49A-63.40 - Period of Service.

Section 45-49A-63.40Period of service. Except as otherwise provided in this part, a member's service shall be his or her period of service as a uniformed officer as determined in accordance with the Mobile County Personnel Board rules. Service performed other than as a uniformed officer shall not be included in a member’s service except as provided in Section 45-49A-63.41.  (Act 97-689, p. 1379, §4(3.01); Act 2001-518, p. 922, §1.)