45-35-243
Section 45-35-243 Levy and collection; disposition of funds. (a) This section shall only be
applicable to portions of Houston County outside the corporate limits of the City of Dothan.
(b) There is levied and imposed, in addition to all other taxes of every kind now imposed
by law, a privilege or license tax upon every person, firm, or corporation engaging in the
business of renting or furnishing any room or rooms, lodging, or accommodations to transients
in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for a consideration, in
an amount of six percent of the charge for the room, rooms, lodgings, or accommodations, including
the charge for use or rental of personal property and services furnished in the room; provided,
however, that there is exempted from the tax authorized to be levied under this section any
rentals or services taxed under Division 1, commencing with Section...
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45-39-246
Section 45-39-246 Distribution of payments. (a) In Lauderdale County, the payments made to
the county commission as authorized in Section 40-28-2 shall be distributed by the county
commission as follows: 10 percent of the payments shall be distributed to the county to be
used in the county road and bridge fund; 30 percent of such payments shall be disbursed on
the same formula as school funds according to the State Department of Education's current
expense ratio are apportioned to the two local school systems - the Lauderdale County Board
of Education, and the Florence Board of Education; 60 percent of the payments shall be distributed
to the county general fund and the general funds of the City of Florence, the City of Rogersville,
the City of Lexington, the City of Killen, the City of Anderson, the City of St. Florian,
and the City of Waterloo. The county shall share the 60 percent with the cities in the same
ratio that the population of each named city bears to the population of the...
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45-21-241.26
Section 45-21-241.26 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Crenshaw County for collecting the special county tax levied under this subpart.
The amount of percentage of total collections may be agreed upon by the Commissioner of Revenue
and the Crenshaw County Commission, but the charge shall not exceed 10 percent of the total
amount of the special county tax collected in Crenshaw County under this subpart. The charge
for collecting the special tax may be deducted each month from the gross revenues from the
special tax before certification of the amount of the proceeds thereof due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this subpart as the tax is received by the Department of Revenue. 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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45-8-245
Section 45-8-245 Sales tax on spirituous and vinous liquors. Pursuant to the authority granted
in Section 104 of the Constitution of Alabama of 1901, in Calhoun County, there is hereby
levied and shall be collected a sales tax at the rate of five percent upon the wholesale and
retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale
in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns.
The county tax herein levied shall be collected by the board, its successors, or assigns,
from the wholesale and retail purchaser at the time the wholesale or retail price is paid.
The tax shall be collected as are other taxes on alcoholic beverages and deposited into the
county general fund to be distributed to the Calhoun County district attorney's office, district
attorney fund, for the operation of the office. The Alcoholic Beverage Control Board may withhold
five percent of the tax collected under this section for costs for...
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45-48-242
Section 45-48-242 Additional tax on wholesale price of spirituous or vinous liquors. In Marshall
County, in addition to all other taxes of every kind now imposed by law, there is hereby levied
and shall be collected a county tax at the rate of five percent upon the wholesale price of
all spirituous or vinous liquors sold by the Alcoholic Beverage Control Board to any retailer
of spirituous or vinous liquors or beverages containing such liquors. The county tax herein
levied shall be collected by the board from the wholesale purchaser at the time the wholesale
purchase price is paid. The proceeds of revenues collected under this section, less costs
of administration, shall be paid into the General Fund of Marshall County and shall be distributed
as follows: 1/3 to the City of Guntersville for law enforcement purposes; 1/3 to the sheriff's
office for law enforcement purposes; and 1/3 to the county district attorney's office for
administration of the office. In the event any municipality...
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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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45-14-244.07
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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45-24-243.08
Section 45-24-243.08 Disposition of funds. (a) The net proceeds of the tax levied herein shall
be distributed as follows: (1) Three fourths cent of the one cent sales tax shall be deposited
in the general fund of the county. (2) One-quarter cent of the one cent sales tax shall be
deposited to the Dallas County Board of Education directly from the collection agency after
collection costs. (b) It shall be the responsibility of the Dallas County Commission to insure
that a complete set of financial records are kept in a timely manner and made available to
the public upon request. These records shall include a balance sheet and a line item revenue
and expense report. (Act 96-623, p. 992, §9.)...
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45-43-242.20
Section 45-43-242.20 Disposition of funds. (a) This section shall apply to Lowndes County only.
(b) Paragraph r. of subdivision (2) of subsection (c) of Section 28-3-190 to the contrary
notwithstanding, in Lowndes County the entire proceeds of the tax collected and paid to the
county pursuant to that paragraph shall be paid to the Lowndes County Commission who, after
distributing eight hundred dollars ($800) per month, from the proceeds of the tax to the judge
of probate, shall distribute the tax as follows: (1) One cent ($.01) per container shall be
distributed to each municipality as each municipality's population is in proportion to the
total population of all municipalities located within the county. (2) One cent ($.01) per
container to be distributed as follows: a. One-tenth to the county board of education. b.
One-tenth to the district court judge as an expense allowance. c. Four-fifths to the county
commission. (3) The remainder to be equally divided between the public school...
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45-48-242.01
Section 45-48-242.01 Sales tax on wholesale and retail price of spirituous or vinous liquors.
Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in
Marshall County, in lieu of the tax levied by Act 89-797 (Acts 1989, p. 1596), there is hereby
levied and shall be collected a sales tax at the rate of five percent upon the wholesale and
retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale
in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns.
The county tax herein levied shall be collected by the board, its successors or assigns, from
the wholesale and retail purchaser at the time the wholesale or retail price is paid. The
tax shall be collected as are other taxes on alcoholic beverages and deposited into the county
general fund to be distributed to the Marshall County District Attorney's office, district
attorney fund, for administration of the office. The Alcoholic...
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