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40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the
following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION.
Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the
proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department
for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal
year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the
state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision
(1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax
levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140
to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL
SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
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45-1-243.08
Section 45-1-243.08 Charge of State Department of Revenue; 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...
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45-2-244.077
Section 45-2-244.077 Charge for collections; dispositition of funds. The county commission
shall be authorized to charge an amount not less than two percent nor more than five percent
of the special county tax collected in the county under this subpart for collecting the special
county tax. In order to charge more than two percent of the special county tax for collecting
the tax, the county commission and the Baldwin County Board of Education shall be required
to agree upon such additional percentage for collection. Prior to any other distribution,
two percent of all net revenues herein collected shall be appropriated to the Juvenile Court
for Baldwin County to be used for drug interdiction and education programs; staffing; and
the leasing, building, staffing, and operation of a home for juveniles; and one percent of
all net revenues collected shall be appropriated to the Baldwin County District Attorney's
Office to be expended for education and intervention programs, with emphasis on...
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45-5-246.07
Section 45-5-246.07 Disposition 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...
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45-10-244.08
Section 45-10-244.08 Charge 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...
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45-34-242.06
Section 45-34-242.06 Disposition of funds. The proceeds from the tax hereby authorized less
the actual cost of collection, not to exceed 10 percent, shall be paid by the State Department
of Revenue to the Alabama Forestry Commission on a monthly basis. The proceeds are to be used
for the purposes of fire protection in Henry County. These funds shall be payable on a quarterly
or monthly basis and shall be expended solely for purposes of fire protection, prevention,
fire safety, education, and in order to encourage a strong volunteer firefighters network
in Henry County. The proceeds paid by the Department of Revenue to the Alabama Forestry Commission
shall be distributed by the Alabama Forestry Commission to volunteer fire departments in the
county as determined by the Alabama Forestry Commission in consultation with the Henry County
Volunteer Fire Department Association on an equal basis, share and share alike. (Act 89-703,
p. 1398, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-34-242.06.htm - 1K - Match Info - Similar pages
45-31-242.06
Section 45-31-242.06 Disposition of funds. The proceeds from the tax hereby authorized, less
the actual cost of collection not to exceed five percent shall be paid by the State Department
of Revenue to the Geneva County Commission to be used for the purposes of fire protection
in Geneva County; and more specifically, for the benefit of those volunteer fire departments
being certified by the Forestry Commission of the State of Alabama or any association or group
composed of such volunteer departments certified by the Forestry Commission. These funds shall
be payable on a quarterly or monthly basis and shall be expended solely for purposes of fire
protection, prevention, fire safety, education, and in order to encourage a strong volunteer
firefighters network in Geneva County, Alabama. (Act 87-415, p. 611, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-31-242.06.htm - 1K - Match Info - Similar pages
45-6-246.07
Section 45-6-246.07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.07.htm - 2K - Match Info - Similar pages
16-13-70
Section 16-13-70 Issuance authorized; purposes; source of payment. (a) Any county board of
education and any city board of education may issue and sell interest-bearing tax anticipation
warrants for the purpose of paying the costs of erecting, acquiring, providing, constructing,
purchasing, altering, enlarging, improving, repairing and equipping school buildings, school
playgrounds and buildings for housing and repairing school buses, and for the purpose of purchasing
school buses, or for any one or more of such purposes. (b) Warrants issued under the provisions
of this article shall not be general obligations of the board of education issuing such warrants
but shall be payable, as to both principal and interest, solely out of one of the following:
(1) The proceeds of any ad valorem tax voted under the constitution for the purpose of paying
such warrants, or for school purposes generally, and paid, apportioned or allocated to or
for the benefit of the board of education issuing such...
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45-27-247.06
Section 45-27-247.06 Payment of license tax; commission. (a) The license tax imposed by this
subpart 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...
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