45-44-150.14
Section 45-44-150.14 Disposition of funds. (a) All fees, commissions, taxes, and other
monies, including fines and forfeitures, received under this part shall be paid to the treasurer
of the racing commission. All such monies remaining after payment of expenses incurred in
the administration of this part shall be distributed as provided by law within 15 days following
the quarterly receipt thereof. The Macon County Racing Commission shall then distribute such
net proceeds on a quarterly basis as follows: (1) The first 51 percent of such net proceeds
shall be distributed to the Macon County Board of Education as follows: a. Fifty-one percent
of the 51 percent shall go to the general fund of the Macon County Board of Education to be
used as they shall see fit. b. The remaining 49 percent of the 51 percent shall be used exclusively
for a pro rata basis salary subsidy for all employees of the county board of education including
specifically teachers, administrative personnel and support...
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45-30-243
Section 45-30-243 Disposition of privilege tax on production. The proceeds of the oil
and gas severance tax provided by Sections 40-20-1 to 40-20-13, inclusive, which are distributed
to the county General Fund of Franklin County, or to the general fund of any municipality
therein shall be distributed only one time in a four-year period or at any time when the proceeds
equal ten thousand dollars ($10,000) or more as follows: (1) Fifty percent of the money shall
be distributed to the Franklin County Commission and expended at the discretion of the county
commission. (2) Thirty percent of the money shall be distributed to the city and county boards
of education on an average daily attendance basis using the State Department of Education's
percentage distribution ratio for dividing funds between the Franklin County and Russellville
City school systems. (3) Five percent shall go to the county sheriff's department for law
enforcement purposes and for use in alcohol and drug abuse programs....
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45-2-244.073
Section 45-2-244.073 Payment of tax. The sales taxes authorized to be levied in Section
45-2-244.072 shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the tax accrues. All taxes levied in this
subpart shall be paid to and collected by the county commission at the same time and along
with the collection of the state sales tax. On or prior to the due dates of the tax herein
levied each person subject to such tax shall file with the county commission a report or return
in such form as may be prescribed by the county commission, setting forth, with respect to
all sales and business transactions that are required to be used as a measure of the tax levied,
a correct statement of the gross proceeds of all such sales and gross receipts of all such
business transactions. Such report shall also include such other items of information pertinent
to the tax and the amount thereof as the county commission may require. (Act...
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45-21-140
Section 45-21-140 Sales and use tax authorized; use of funds. (a) This section
shall apply only in Crenshaw County. (b) For purposes of this section, the following
term shall have the following meaning: ELIGIBLE FIRE DEPARTMENTS and ELIGIBLE EMERGENCY MEDICAL
SERVICES. A fire department in Crenshaw County that maintains an ISO-approved rating of at
least Class 9, is certified under the Alabama Forestry Commission guidelines, and is a member
in good standing of the Crenshaw County Association of Volunteer Fire Departments. An eligible
emergency medical service means an emergency medical service that is licensed by the Alabama
Department of Public Health, Office of EMS and Trauma, and is in good standing with the Crenshaw
County Association of Volunteer Fire Departments. (c) Subject to approval at a local referendum
as provided in this section, the Crenshaw County Commission may levy an additional
one-half percent sales and use tax paralleling the state sales and use tax. The proceeds...

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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds
for road and bridge projects. (a) This section shall only apply to Geneva County. (b)
As used in this section, state sales tax means the tax imposed by Article 1 of Chapter
23 of Title 40 and state use tax means the tax imposed by Article 2 of Chapter 23 of Title
40. (c) (1) In addition to all other taxes authorized by law, the Geneva County Commission
may levy up to a one percent sales tax and up to a one percent use tax. (2) The proceeds of
the tax shall be used for the construction, maintenance, and operation of a jail with any
excess proceeds to be used for road and bridge projects. (3) The proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the taxes
authorized by this section. (4) The proceeds of all sales which are presently taxed
at a lower rate under the state sales and use tax statutes shall be taxed under this section
at a...
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45-31-241
Section 45-31-241 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Geneva County, the Geneva County Commission or other
governing body of Geneva County is hereby authorized to levy and to provide for the assessment
and collection of any sales and use taxes generally paralleling the state sales and use taxes
in Geneva County or in any portion thereof as hereinafter provided, which tax or taxes shall
be in addition to any and all other county taxes heretofore or hereafter authorized by law
in Geneva County. Any such tax may be levied in Geneva County as a whole or there may be excluded
from the levy of any such tax, in the discretion of the governing body, any sales or use which
shall take place in any incorporated municipality in Geneva County in which the general administration
and supervision of public schools shall be vested in a city board of education. Such governing
body may, in its discretion, submit the question of...
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45-4-244.42
Section 45-4-244.42 Levy of tax. (a) The Bibb County Commission, upon a majority vote
of the members, and in addition to all other taxes, is hereby authorized to levy a sales and
use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts
in the county. (b) The gross receipts of any business, the gross proceeds of all sales and
use of products or services, which are presently exempt under the state sales and use tax
statutes are exempt from the tax authorized by this subpart. (c) Any tax levied under this
subpart may not be levied at a rate proportionately higher than the proportional rate for
various types of sales and uses under the state sales and use tax. (Act 2019-332, §3.)...

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45-48-245
Section 45-48-245 Levy of tax for public school purposes. (a) In order to provide funds
for the benefit of the public schools in Marshall County, the Marshall County Commission is
hereby authorized to levy and to provide for the assessment and collection of any sales and
use taxes generally paralleling the state sales and use taxes in Marshall County or in any
portion thereof as hereinafter provided, which tax or taxes shall be in addition to any and
all other county taxes heretofore or hereafter authorized by law in Marshall County. There
shall be excluded from the levy of any such tax, any sales or use which shall take place in
any incorporated municipality in Marshall County in which the general administration and supervision
of public schools shall be vested in a city board of education. Such governing body, in its
discretion, may submit the question of levying any such tax to a vote of the qualified electors
in any portion of Marshall County in which any such tax is proposed to be...
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45-29-243.05
Section 45-29-243.05 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 Fayette County Commission to be deposited in two separate accounts
to the credit of either the Fayette County Water Coordinating and Fire Prevention Authority
or the Fayette County Volunteer Fire and Rescue Association as follows: (1) Sixty percent
to the Fayette County Water Coordinating and Fire Prevention Authority. (2) Forty percent
to the Fayette County Fire and Rescue Squad Association with five percent of this directed
to public licensed ambulance services if such services are authorized and created by such
association. (b) The Fayette County Fire and Rescue Association shall have authority to promulgate
rules and regulations having the force and effect of law for the distribution of the funds
under subdivision (2). (c) Distribution shall be made by the Fayette County...
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45-30-245.35
Section 45-30-245.35 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 Franklin County Commission to be deposited in two separate accounts
to the credit of either the Franklin County Water Coordinating and Fire Prevention Authority
or the Franklin County Volunteer Fire and Rescue Association as follows: (1) Sixty percent
to the Franklin County Water Coordinating and Fire Prevention Authority. (2) Forty percent
to the Franklin County Volunteer Fire and Rescue Association, to be divided as follows: a.
Twenty-five percent to the Franklin County Firefighters Association. b. Ten percent to rescue
squad associations. c. Five percent to public licensed ambulance services if such services
are authorized and created by such association. (b) The Franklin County Fire and Rescue Association
shall have authority to promulgate rules and regulations having the...
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