45-38-243.05
Section 45-38-243.05 Disposition of funds. (a) The proceeds from the tax hereby levied, less
the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department
of Revenue to the Lamar County Commission to be deposited in two separate accounts to the
credit of either the Lamar County Water Coordinating and Fire Prevention Authority or the
Lamar County Volunteer Fire and Rescue Association as follows: (1) Fifty percent to the Lamar
County Water Coordinating and Fire Prevention Authority. (2) Thirty percent to the fire departments
in Lamar County. (3) Twenty percent to the Lamar County Rescue Association with five percent
of this directed to public licensed ambulance services if such services are authorized and
created by such association. (b) The Lamar County Firefighters Association and the Lamar County
Rescue Association shall have authority to promulgate rules and regulations having the force
and effect of law for the distribution of the funds under...
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45-48-142.26
Section 45-48-142.26 Fire protection service fee Collection and disposition. (a) The fire protection
service fee shall be collected, administered, and enforced as closely as possible at the same
time, in the same manner, and under the same requirements and laws as are the ad valorem taxes
of the state. In the case of mobile homes, the fee shall be collected, administered, and enforced
as closely as possible at the same time, in the same manner, and under the same requirements
and laws as the annual registration fee for manufactured homes provided in Section 40-12-255.
The proceeds of the collected fees, minus an administration fee not to exceed five percent,
shall be paid to the respective volunteer fire districts. (b) Funds paid to the volunteer
fire districts shall only be expended for fire protection and emergency services purposes
to include the purchase of vehicles and equipment, daily operations, training, supplies, and
insurances. Each fire district receiving funds shall...
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40-12-250
Section 40-12-250 Tags for motor vehicles used by state, etc. (a) Motor vehicles owned and
used by the state, a county, or a municipality of this state shall not be subject to the payment
of license taxes levied, but shall display permanent license plates. Any agency which obtains
or possesses a vehicle through a lease-purchase or an installment-sales agreement with an
option to buy shall be considered as owning the vehicle for purposes of this section. The
purchasing agent or other officer of the state, county, or municipality, shall apply to the
Department of Revenue giving the make, type, model, and vehicle identification number of the
vehicle or vehicles owned and used by the state, county, or municipality, together with any
other information the department may require, which shall be furnished under oath by the applying
officer. If upon examination the application appears correct to the department, it shall issue,
to be placed on the motor vehicles, the number of license plates,...
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45-16-242.23
Section 45-16-242.23 Disposition of funds. (a) The proceeds from the tax hereby authorized,
less the actual cost of collection not to exceed five per centum, shall be paid by the State
Department of Revenue to the Coffee County Commission, on a monthly basis. Five percent of
the revenue shall be paid into the county general fund. The remaining funds shall be placed
by the Coffee County Commission into a special account to be used exclusively for county fire
protection purposes. The county commission shall be authorized to enter into a service contract
with the Coffee County firefighters association which represents more than one fire department
to provide fire protection to a part or all of the county. The county commission shall be
authorized to develop criteria which shall be met by the association with which it enters
into contract. The compensation for the contract shall be paid from funds in the special account.
The association may be composed of volunteer fire departments or both...
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45-19-141.11
Section 45-19-141.11 Disposition of funds. The association shall retain five percent of the
gross proceeds from each district to be used, after approval by a majority vote of member
departments in good standing, for countywide fire protection, fire prevention, and emergency
medical services to include, but not be limited to, fire or emergency medical equipment, fire
or emergency medical supplies, training, buildings, capital improvements, insurance, dues,
and professional services. These proceeds shall not be used for salaries, entertainment, or
fund-raising purposes. Any proceeds from the association's five percent share of the fees
collected that are unexpended or not appropriated at the end of the fiscal year shall remain
in the association's treasury for appropriation and use during any fiscal year thereafter.
These proceeds shall be administered by the association in compliance with all applicable
requirements of the Department of Examiners of Public Accounts. The association...
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45-35-140.03
Section 45-35-140.03 Fire protection service fee - Collection, administration, and enforcement.
Except with regard to the enforcement provisions thereof, the fire protection service fee
shall be collected and administered as closely as possible at the same time, in the same manner,
and under the same requirements and laws as are the ad valorem taxes of the state. Likewise,
in the case of mobile homes, the fee shall be collected and administered as closely as possible
at the same time, in the same manner, and under the same requirements and laws as the annual
registration fee for manufactured homes provided in Section 40-12-255. If the fire protection
service fee is not paid within 30 days after becoming due and payable, the county commission
may collect the service fee as provided in Section 45-35-140.09. The proceeds of the fee shall
be paid into a special county fund. Within 30 days of payment into the special fund, the county
commission shall divide the funds equally among all...
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45-25-232
Section 45-25-232 Fee; sheriff's fund. (a) In DeKalb County, the fee for issuance of a permit
to carry a pistol concealed on or about the person or in a vehicle, as provided by Section
13-11-75, shall be fifteen dollars ($15), which shall be collected by the sheriff of the county.
Notwithstanding the foregoing, the fee for issuing the described pistol permit to a person
aged 62 or older, or an active duty first responder, shall be one dollar ($1). For purposes
of this article, "active duty first responder" includes state and local law enforcement
officers, fire departments and voluntary fire department personnel, and emergency medical
personnel who are actively employed or on active volunteer status to render or assist with
emergency services. (b) Any and all monies collected as provided in subsection (a) shall be
deposited in any bank within the county into a fund known as the sheriff's fund. The fund
shall be drawn upon by the sheriff of the county, or his or her duly appointed...
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45-48-247.02
Section 45-48-247.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Marshall County in the business for which the tax is hereby levied
to fail or refuse to add to the 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 part of the amount collected
or absorb or advertise directly or indirectly the absorption of the tax or any portion thereof.
(1) The proceeds from the tax hereby authorized, less the actual cost of collection not to
exceed ten per centum shall be paid by the State Department of Revenue to the Marshall County
Commission, on a monthly basis. On the first day of each month, all revenue shall be divided
equally among qualified volunteer fire departments of Marshall County that presently include
the Volunteer Fire Departments of Asbury, Beulah, Douglas, Four C, Georgia Mountain, Grant,
Hebron, Mt. Hebron, Nixon Chapel, Ruth, Swearengin,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-247.02.htm - 2K - Match Info - Similar pages

40-9-38
Section 40-9-38 Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue
Squads, county volunteer fire and rescue associations, certain volunteer rescue squads, and
certain local fire districts. The Alabama Association of Volunteer Fire Departments, county
volunteer fire associations, the Alabama Association of Rescue Squads, Incorporated, all volunteer
rescue squads that are members of the Alabama Association of Rescue Squads, all county volunteer
rescue associations, and all local fire districts that are not under the auspices of their
county commission are exempt from any state, county, and local sales and use taxes and ad
valorem taxes. (Act 2012-544, p. 1613, §1.)...
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45-47-243
Section 45-47-243 Disposition of funds. All funds paid to Marion County from oil and gas taxes
pursuant to Section 40-20-8 shall be distributed in the following manner: (1) Fifty percent
to the county commission to be expended at its discretion, with emphasis on road construction
and maintenance. (2) Thirty percent to the city and county boards of education with the distribution
to be made on the basis of the State Department of Education's percentage distribution ratio
for dividing funds between the Marion County and Winfield City school systems. (3) Five percent
to the sheriff for law enforcement and alcohol and drug abuse programs. (4) Three percent
to the county firefighters association to be distributed by the association to municipal and
volunteer fire departments on an equal basis for fire protection. (5) Two percent to the county
commission to be distributed to rescue squads and municipal ambulance services and libraries
on an equal basis. (6) Ten percent for additional...
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