45-46-242.26
Section 45-46-242.26 Charge for collection; disposition of funds. The department, or
other entity, shall charge Marengo County for collecting the tax levied under this subpart
in an amount or percentage of total collections as may be agreed upon by the commissioner,
or other entity, and the Marengo County Commission. The charge shall not exceed five percent
of the total amount of the tax collected in the county. The charge may be deducted each month
from the gross revenues from the tax before certification of the amount of the proceeds due
Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into
the State Treasury all amounts collected under this subpart, as the tax is received by the
department or other entity on or before the first day of each successive month. The commissioner
shall certify to the Comptroller the amount collected and paid into the State Treasury for
the benefit of Marengo County during the month immediately preceding the...
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45-14-244.07
Section 45-14-244.07 Disposition of funds. (a) The proceeds from the tobacco tax authorized
in Clay County pursuant to Section 45-14-244, and as further provided for in Sections
45-14-244.01 to 45-14-244.03, inclusive, and Section 45-14-244.06, less two percent
of the actual cost of collection, which shall be retained by the Department of Revenue, shall
be distributed to the Clay County General Fund to be expended as follows: (1) Thirty-two percent
to the Alabama Forestry Commission to be utilized for fire protection in the county, as provided
in subsection (b). (2) Twenty percent to the Clay County Industrial Development Council. (3)
Twenty percent to the Clay County Animal Shelter. The Clay County Animal Shelter shall annually
report to the county commission regarding the expenditure of the funds in the preceding year.
(4) Thirteen percent to the Clay County Commission to be deposited into a special fund in
the county treasury and, subject to an application process developed by the...
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45-14-244-07
Section 45-14-244-07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2017 REGULAR SESSION, EFFECTIVE OCTOBER 1, 2017. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
(a) The proceeds from the tobacco tax authorized in Clay County pursuant to Section
45-14-244, and as further provided for in Sections 45-14-244.01 to 45-14-244.03, inclusive,
and Section 45-14-244.06, less two percent of the actual cost of collection, which
shall be retained by the Department of Revenue, shall be distributed to the Clay County General
Fund to be expended as follows: (1) Thirty-two percent to the Alabama Forestry Commission
to be utilized for fire protection in the county, as provided in subsection (b). (2) Twenty
percent to the Clay County Industrial Development Council. (3) Eighteen percent to the Clay
County Animal Shelter. The Clay County Animal Shelter shall annually report to the county
commission regarding the expenditure of the funds in the preceding year. (4) Fifteen percent
to the Clay...
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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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45-2-245.20
Section 45-2-245.20 Trust fund established; administration. (a) Any laws or parts of
laws to the contrary notwithstanding, any annual privilege tax levied upon persons engaging
in the business of producing or severing oil or gas or other hydrocarbons from the soil or
waters of Baldwin County measured by the gross value of such oil or gas or other hydrocarbons
and which tax is applicable only in Baldwin County and under which collections were being
made on January 1, 1987, shall be continued and collected only as herein prescribed. (1) All
revenues collected from such local severance taxes, shall, beginning the first day of the
month following May 19, 1989, be paid into the general fund of the county exclusively for
transfer and deposit into the trust fund hereby established until the total sum of fifteen
million dollars ($15,000,000) in severance tax revenues of the type described in this section,
excluding any interest income on amounts deposited therein from such total sum, has been...

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45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire
districts. (a) The Jackson County Commission is hereby authorized to fix a county fire protection
tax at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable
real estate outside the incorporated municipalities of Jackson County, excluding row crops
and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed
value of all taxable real estate outside the incorporated municipalities of Jackson County,
except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson
County, and shall be assessed and collected as all other ad valorem taxes in the county. The
Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire
protection tax fund any fees or charges for the assessment or collection of the fire protection
tax. The amount collected from assessment and collection of this...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County.
(b) As used in this section, state sales and use tax means the tax imposed by the state
sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3,
40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke
County may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied
upon each person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, farm machinery, and any parts of such machines or any motor vehicle, truck...
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45-3-245
Section 45-3-245 Levy of tax; collection and enforcement; disposition of funds. (a)
This section shall only apply to Barbour County. (b) As used in this section,
state sales and use tax means the tax imposed by the state sales and use tax statutes including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (c)(1) The County Commission of Barbour County, after a public hearing, notice
of which has been given for at least two consecutive weeks in a newspaper of general circulation
in the county and by posting the notice outside the offices of the county commission, may
levy, in addition to all other previously authorized taxes, an additional one-half cent ($0.005)
privilege and excise license tax against gross sales and gross receipts. All notices shall
state the date, time, and location of the meeting at which the proposal to levy a sales, use,
and amusement tax of not more than one-half cent ($0.005) shall be considered by the...
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45-8-22.01
Section 45-8-22.01 Legislative intent; disposition of funds. (a) The Legislature of
Alabama finds and declares that it is the intent of the Legislature that the provisions of
this section clarify but not change existing law and supplement existing law, by clarifying
and showing the intent of the Legislature in, but not changing, Act 2001-361, 2001 Regular
Session, and supplementing Act 2001-361, 2001 Regular Session, concerning the distribution
of the proceeds of the Calhoun County portion of the levelized excise tax on beer levied pursuant
to Chapter 3 of Title 28. (b) The Calhoun County portion of the proceeds of the levelized
state excise tax on beer levied pursuant to Chapter 3 of Title 28, shall be collected by the
Calhoun County Judge of Probate and paid to the Calhoun County Commission. All of the tax
proceeds shall be distributed by the Calhoun County Commission as follows: (1) The first one
thousand five hundred dollars ($1,500) of the proceeds each month shall be deposited in...

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45-45-161
Section 45-45-161 Distribution of payments. (a)(1) Pursuant to the authority granted
by Section 40-28-2, Madison County's share of payments made by the Tennessee Valley
Authority to the state in lieu of ad valorem taxes shall be distributed in the following manner:
(1) Up to one percent of such payments each year shall be used to establish, equip, and maintain
a legislative delegation office. All decisions concerning the Madison County Legislative Office
including, but not limited to, revenue, income, or purchases shall be made by resolutions
of the delegation adopted by a concurrent majority of the Madison County delegation, senators
and house of representative members, each house voting separately. Such resolution may provide
an operation procedure for the delegation office. The Madison County Commission shall immediately
pay such amounts from such funds as the Madison County legislative delegation may request.
Requests shall be in the form of a resolution passed by the county...
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