45-11-245.02
Section 45-11-245.02 Authorization of levy of sales tax. (a) The governing body of the county
is authorized to levy and impose in the county, in addition to all other taxes of every kind
now imposed by law, and to collect as herein provided, a privilege or license tax against
the person on account of the business activities and in the amount to be determined by the
application of rates against gross sales, or gross receipts, as the case may be, as follows:
(1) Upon every person, firm, or corporation, (including the State of Alabama, the University
of Alabama, Auburn University, and all other institutions of higher learning in the state,
whether such institutions be denominational, state, county, or municipal institutions, and
any association or other agency or instrumentality of such institutions) engaged, or continuing
within the county in the business of selling at retail any tangible personal property whatsoever,
including merchandise and commodities of every kind and character,...
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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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45-38-242
Section 45-38-242 Disposition of funds from oil and gas severance task. (a) Of the proceeds
of the oil and gas severance tax provided by Sections 40-20-1 through 40-20-13, which are
distributed to the county General Fund of Lamar County, or to the general fund of any municipality
therein, 10 percent of such proceeds shall be transferred to the county education department
and shall be used as follows: Five percent shall be used for classroom supplies and equipment,
which shall be in addition to any classroom support provided by the state, and five percent
shall be used for the repair, renovation, or new construction of educational buildings or
facilities, or for the purchase of new school buses. (b) The five percent pledged for school
supplies shall be distributed by the Lamar County Board of Education to the principal of each
public school located within the county on a per student basis. (c) The principal of each
school shall control/distribute the moneys received by the school as...
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45-40-245.31
Section 45-40-245.31 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character not including, however,...
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45-41-244.51
Section 45-41-244.51 Authorization of levy - sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities and in the amount to be determined by the application of
rates against gross sales or gross receipts, as the case may be, as follows: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
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45-17-21
Section 45-17-21 Beer tax distribution. (a) Any law to the contrary notwithstanding, in Colbert
County, the proceeds of the beer tax collected pursuant to Article 5B, commencing with Section
28-3-190, of Chapter 3 of Title 28, shall be distributed as follows: One cent ($.01) per 12
fluid ounces or fractional part thereof on all beer sold within the county shall be paid to
the probate judge and the proceeds shall be distributed by the probate judge as follows: (1)
Two-fifths to the hospital fund of the county; (2) One-tenth to the county board of education
for the benefit of the schools outside of the Cities of Sheffield, Tuscumbia, and Muscle Shoals;
(3) One-tenth to the Sheffield Board of Education for the benefit of the schools of Sheffield;
(4) One-tenth to the Tuscumbia Board of Education for the benefit of the schools of the City
of Tuscumbia; (5) One-tenth to the Muscle Shoals Board of Education for the benefit of the
schools of Muscle Shoals; (6) And, one-fifth to the general...
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45-29-241
Section 45-29-241 Disposition of funds. (a) Of the proceeds of the oil and gas severance tax
provided by Sections 40-20-1 through 40-20-13, which are distributed to the County General
Fund of Fayette County, or to the general fund of any municipality therein, 20 percent of
such proceeds shall be transferred to the county education department and shall be used as
follows: Five percent shall be used for classroom supplies and equipment, which shall be in
addition to any classroom support provided by the state; five percent shall be used for the
repair, renovation, or new construction of educational buildings or facilities, or for the
purchase of new school buses; and 10 percent shall be used only for capital improvements,
renovation, or to replace funds pledged to capital improvement projects. (b) The five percent
pledged for school supplies shall be distributed by the county board of education to the principal
of each public school located within the county on a per student basis. (c)...
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45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-39-245.48,
on the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and
commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and licensed by the State Department of Conservation and Natural Resources, but
if and only if: (1) Such property is purchased at retail, on or after the effective date of
such tax, for storage, use, or other consumption in the county on or after the...
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45-43-246.37
Section 45-43-246.37 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county tax levied under this subpart such amount or percentage
of total collections as may be agreed upon by the commissioner of revenue and the Lowndes
County Commission, but such charge shall not, in any event, exceed five percent of the total
amount of the special county tax collected in the county under this subpart. Such charge for
collecting such special tax may be deducted each month from the gross revenues from such special
tax before certification of the amount of the proceeds thereof due Lowndes County for that
month. The commissioner of revenue shall pay into the State Treasury all tax collected under
this subpart, as such tax is received by the Department of Revenue, and on or before the first
day of each successive month, commencing with the month following the month in which the department
makes the first collection hereunder the commissioner...
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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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