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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses
provided for by Chapter 3A of this title and by Section 28-3-194, and
any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal
and county licenses, there is hereby levied a privilege or excise tax on every person licensed
under the provisions of Chapter 3A who sells, stores, or receives for the purpose of
distribution, to any person, firm, corporation, club, or association within the State of Alabama
any beer. The tax levied hereby shall be measured by and graduated in accordance with the
volume of sales by such person of beer, and shall be an amount equal to one and six hundred
twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional
part thereof. (b) Collection. The tax levied...
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28-3-74
Section 28-3-74 Distribution of net profits from proceeds of stores. (a) The net profits derived
from the proceeds of the Alabama liquor stores in each fiscal year, including all tax levied
upon the selling price of all spirituous or vinous liquors, less all cost and expense of collecting
said tax, up to and including $2,000,000, shall be paid out and applied as follows: (1)
Fifty percent shall be covered into the General Fund of the Treasury of the state; (2) Nineteen
percent shall be covered into the Treasury of the state to the credit of the State Department
of Human Resources to be used, and the same is hereby appropriated exclusively, for old age
assistance and for other purposes of the State Department of Human Resources; (3) Ten percent
shall be covered into the Treasury of the state to the credit of the wet counties of the state
and shall be divided equally among each of said counties and shall be paid to them and shall
be covered by them into their respective general funds;...
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45-28-20
Section 45-28-20 Beer tax distribution. Notwithstanding any other provision of law, in Etowah
County, the beer taxes imposed pursuant to Section 28-3-190 shall be collected by the
county judge of probate and distributed as follows: The entire amount of tax shall be paid
to the Etowah County Commission and the net revenue, after reimbursing the county general
fund for all expenses incurred in the administration and enforcement of the tax, shall be
distributed, as follows: a. For beer delivered for retail sale within the corporate limits
of a municipality having a board of education, all such proceeds shall be distributed according
to the following percentages: 20.83 1/3 percent to the Etowah County General Fund;
20.83 1/3 percent to the local boards of education of Etowah County, to be divided
pro rata among them in accordance with the most recent average daily membership figures, to
be used for capital outlay purposes, renovation and repairs and to preserve teacher units
under the...
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45-8-22
or the sale, of alcoholic beverages in Alabama, a tax is levied on the possession for sale,
or the sale of, spirituous or vinous beverages in Calhoun County in an amount set by the county
commission that shall be a percentage of the purchase price of the beverages and shall be
levied in the same manner as other county taxes are levied. (c) The proceeds of the tax imposed
by this section less the costs of issuance, shall be paid into the county general fund and
shall be distributed as follows: (1) Twenty-five percent to the city and county boards
of education in the county on the same basis as funds are distributed to the board under the
minimum program fund laws. (2) Fifteen percent to the mental health authority serving the
county. (3) Twelve and one-half percent to be apportioned among the municipalities according
to their pro rata collections of the taxes. (4) Thirty-five percent shall be deposited in
a special fund and used by the county commission in its discretion for medical...
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45-27-247.06
shall be paid to the judge of probate and the judge of probate, after first reimbursing the
county general fund for expenses incurred in the administration and enforcement of this subpart,
and after deducting for his or her own use and benefit the commission as hereinafter provided,
shall, between the eleventh and twentieth of each month distribute the remainder of the proceeds
of the tax in the following manner: Sixty percent to be prorated among the municipalities
within the county upon the basis of the respective sales of cigarettes within each municipality
during the preceding calendar month; and 40 percent to be prorated among the city and
county boards of education for educational purposes on the basis of the previous year's net
enrollment of pupils. (b) For his or her service as provided in this subpart the judge of
probate shall be entitled to a commission of two and one-half per cent of the gross amount
of taxes collected by him or her. (Act 1953, No. 565, p. 805, §7.)...
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23-1-431
Section 23-1-431 (This section terminates April 26, 2018, if no
revenue is created.) Alabama Transportation Safety Fund. There is hereby created the Alabama
Transportation Safety Fund in the State Treasury. All proceeds from the revenues designated
to the fund less the cost of collection authorized by law shall be deposited into the fund
to be expended only as provided in this article. The provisions of this article
shall not be superseded, amended, altered, violated, or overridden by any provision of the
state General Fund appropriation act or any other annual or supplemental appropriation act,
administrative rule, inter-agency transfer, or executive order or directive. The monies allocated
to counties and municipalities from the fund shall be in addition to and shall not diminish
any other revenues allocated or distributed from other sources. Proceeds deposited into the
fund shall be distributed as follows: (1) The first thirty-two million dollars ($32,000,000)
of the proceeds paid...
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40-20-8
not submerged lands (as elsewhere herein defined); provided, however, if any submerged lands
are located within the police jurisdiction or corporate limits of any municipality, those
submerged lands shall, for the purposes of this section, be defined as, and deemed to be,
onshore lands and not submerged lands. (h) The provisions of this section shall apply only
to the allocation and distribution of taxes and shall not apply to the levy and collection
of taxes; and nothing contained in this section shall be construed to affect in any way the
provisions of Section 40-20-2 or Section 40-20-21. (i) A final determination
establishing the allocation base shall be made within 90 days of April 23, 1990.
(Acts 1945, No. 2, p. 20, §8; Acts 1971, No. 2057, p. 3317, §1;
Acts 1979, No. 79-434, p. 687, §2; Acts 1983, 1st Ex. Sess., No. 83-39,
p. 39, §2; Acts 1983, 4th Ex. Sess., No. 83-889, p. 116, §3; Acts 1984,
No. 84-662, p. 1326; Acts 1990, No. 90-652, p. 1249; Act 2009-147,
p. 284, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-8.htm - 7K - Match Info - Similar pages
28-3-196
system. (a) When used in this section and in Section 28-3-195(b) and Section 28-3-197,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) BEER TAX ESCROW FUND, or FUND. A fund established
with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale
beer licensees collecting the tax imposed by this article, such payments being made
from the discount provided by Section 28-3-190(b). From the fund, the board shall pay
to each eligible county the amount or amounts provided by this section for the purpose of
phasing out the net revenue loss which would be experienced by eligible counties. (2) ELIGIBLE
COUNTY. Any wet county in which was imposed, as of November 1, 1981,
a combined local tax rate on beer in that county which exceeded the uniform tax levied on
beer by this article and which would, as a result thereof, experience a decrease in
its net local tax revenue...
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40-25-23
Section 40-25-23 Disposition of funds. All revenues collected under the provisions
of this article, except as otherwise provided, shall be paid to the Department of Revenue
by check or draft made payable to the Treasurer of Alabama, and shall be distributed in the
following manner: (1) All of the revenue derived from the tax levied upon cigarettes
by Sections 40-25-2 and 40-25-41 shall be deposited in the State Treasury
and 38.82 percent of such revenue shall be divided as follows: a. Six and six one-hundredths
percent to the credit of the State Public Welfare Trust Fund, which is hereby appropriated
for general welfare purposes. In this section, "general welfare purposes" means:
1. The administration of public assistance as set out in Sections 38-2-5 and 38-4-1;
2. Services, including supplementation and supplementary services under the federal Social
Security Act, to or on behalf of persons to whom such public assistance may be given under
Section 38-4-1; 3. Services to and on behalf...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-23.htm - 8K - Match Info - Similar pages
28-3-197
Section 28-3-197 Supplemental revenue loss phase-out system. (a) When used in this section,
the following words and phrases shall have the following meanings, respectively, unless the
context clearly indicates otherwise: (1) SUPPLEMENT BEER TAX ESCROW FUND. A fund established
with the Alcoholic Beverage Control Board as escrow agent funded by payments made by wholesale
beer licensees collecting the tax imposed by this article, such payments being made
from the discount provided by Section 28-3-190(b). From the fund, the board shall pay
to each supplement eligible county the amount or amounts provided by this section for the
purpose of phasing out the supplement net revenue loss, if any, which would be experienced
by supplement eligible counties. (2) SUPPLEMENT ELIGIBLE COUNTY. Any eligible county which
would, as a result of the uniform tax levied on beer by this article, continue to experience
a decrease in its net local tax revenue collected on beer beyond the end of the subsidy...
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