45-2-243
Section 45-2-243 Designees; compensation; powers. (a) The Baldwin County Commission and any municipality located in Baldwin County, if authorized by resolution or ordinance duly adopted by the Baldwin County Commission or the governing body of the municipality, may enter into agreements by which a designee may administer and enforce any tax or license enacted by the county or a municipality, and collect the taxes and license fees due thereunder or, in the case of a county levied tax or license, the county commission may by resolution duly adopted, administer, collect, and enforce any county levied tax or license fee. For purposes of this section, a designee means any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution or ordinance of the Baldwin County Commission or a municipality to act for or on behalf of the county or municipality. A county or a municipality may agree to pay the designee compensation for its...
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45-4-244.48
Section 45-4-244.48 Disposition of funds. The proceeds from all taxes collected under this subpart shall be remitted to Bibb County and deposited in the Bibb County General Fund. Eighty percent of the net proceeds after the cost of collection shall be distributed to the Bibb County Board of Education to be used for the acquisition, construction, maintenance, equipping, and operation of public school facilities, and the board's share of the net proceeds may be pledged as security for the payment of principal and interest on any indebtedness heretofore or hereafter issued to provide public school facilities in the county. The remaining 20 percent of the net proceeds shall be retained by the county and used only for road and bridge construction and maintenance and public safety purposes. (Act 2019-332, §9.)...
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40-12-242.1
Section 40-12-242.1 License taxes and registration fees - Allocation of proceeds from certain taxes and fees. The Legislature finds and declares the following regarding the distribution and use of the proceeds from certain annual license taxes and registration fees on vehicles: All proceeds of the annual license taxes and registration fees to be distributed to counties and municipalities pursuant to subsection (f) of Section 40-12-242 shall be allocated in the same manner and used for the same purposes as provided in subdivisions (2) and (3) of subsection (c) of Section 40-17-371. (Act 2019-305, §3.)...
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40-20-22
Section 40-20-22 Applicability; payment of and liability for taxes; reporting. (a) The tax levied by this chapter and computed pursuant to Section 40-20-21 applies to all offshore production produced from depths greater than 8,000 feet below mean sea level, regardless of the method or place or timing of delivery or sale, or the manner or place of processing, or to whom sold, or by whom used, or the fact that the delivery, sale, or storage may be made at points outside the state, or the fact that processing or other preparation for sale, storage, or use occurs outside the state. It is the intent of this chapter that the tax is to be computed on the production of all offshore oil or gas in this state from depths greater than 8,000 feet below mean sea level, however the tax shall be computed only once on any given volume of such offshore production. (b) Natural gas produced by offshore production in the State of Alabama that is lawfully injected into oil or gas pools or reservoirs in the...
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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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45-10-244.08
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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45-2-141
Section 45-2-141 Protection of forests; costs. (a) The County Commission of Baldwin County is authorized, when the need exists, to provide for the protection of forests from fire, insects, disease, beavers, and other pests in Baldwin County by participating in the Alabama Forestry Commission's forest protection program in the manner hereinafter specified. (b)(1) After the Baldwin County Commission has determined that such a need does exist in Baldwin County, the county commission may, in the manner hereinafter specified, provide for a finance charge to be paid by the owners of forest lands located in Baldwin County for the use of the land for timber growing purposes amounting to the whole or any part of the cost of such forest protection program, but not in excess of ten cents ($.10) per acre, provided such finance charge is not greater than the benefit accruing to such forest lands due to availability of such forest protection as specified in subsection (a). (2) "Forest lands" as used...
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45-27-245.05
Section 45-27-245.05 Disposition of funds. The net proceeds of the taxes levied herein remaining after direct out-of-pocket collection costs are deducted shall be distributed as follows: (1) Eighteen percent of the net proceeds shall be paid into the county general fund for general county purposes. (2) Eighty-two percent of the net proceeds shall be divided on a pro rata basis to the Escambia County Board of Education and the Brewton City Board of Education on the ratio of students in each system based on the first 40 days of average daily membership in each respective school system. (Act 97-549, p. 962, §6.)...
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45-47-244.29
Section 45-47-244.29 Disposition of funds. The proceeds derived from the taxes herein levied shall be distributed each year as follows: (1) The amount necessary in each year to pay the principal of and the interest due on the bonds for hospital purposes or health facilities authorized to be issued by Amendment 75 to the Constitution of Alabama of 1901. (2) Eight percent to the Marion County Health Department. (3) Fifty percent to the municipalities of Marion County to be distributed on a population basis. (4) The remainder to the general fund of the county. (Acts 1963, 1st Sp. Sess., No. 39, p. 116, § 10; Act 81-744, p. 1271, § 1.)...
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28-3A-22
Section 28-3A-22 Disposition of proceeds of filing fees and license taxes. The revenue derived from filing fees, license fees or taxes levied under Section 28-3A-4 and Section 28-3A-21 shall be deposited upon receipt by the board in the State Treasury to the credit of the Beer Tax and License Fund and each month's receipts shall be distributed to the State General Fund no later than the end of the following month. County license fees authorized by and levied pursuant to Section 28-3A-21 shall be collected by the board and the proceeds of such collections shall be paid by the board into the State Treasury to the credit of the county levying said license fee and paid semiannually to the governing body of said county. (Acts 1980, No. 80-529, p. 806, §22.)...
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