45-45-244.01
Section 45-45-244.01 Collection; disposition of funds. Any privilege or license fee levied by the Madison County Commission shall be collected by the Madison County Commission, and the net proceeds from the privilege or license fee, less a reasonable cost of collection which shall be retained by the Madison County Commission, shall be paid into the county treasury and distributed as follows: (1) Fifty percent to the Madison County General Fund. (2) Twenty-five percent to the Madison County Board of Education to be used for the purchase of school supplies, books, and equipment but no portion of these funds shall be used to pay for salaries or capital improvements. (3) Twenty-five percent to volunteer fire departments located in Madison County to be distributed in the same percentages as the 3 mil ad valorem tax for fire protection is distributed among the volunteer fire departments located in Madison County. (Act 2011-658, p. 1748, § 3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-244.01.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.07.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244-07.htm - 2K - Match Info - Similar pages
45-36-162
Section 45-36-162 Distribution of payments. (a) Any payments coming into the treasury of Jackson County that are derived, directly or indirectly, from payments by the Tennessee Valley Authority in lieu of payment of taxes shall be appropriated as follows: (1) One percent to the Jackson County Economic Development Fund paid to the fund monthly until it reaches a balance of one million dollars ($1,000,000); the payments shall continue whenever the balance in the fund drops below one million dollars ($1,000,000). The county commission may invest the funds to the benefit of local governments and entities in the county, and expend the same for disaster relief in the county or for any economic purpose that benefits the county, including, but not limited to, any activity or purpose which provides an incentive for the creation or retention of jobs and employment opportunities in the county. Participating local governments or entities may apply for the funds for these purposes. It is the intent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-162.htm - 8K - Match Info - Similar pages
45-43-247.05
Section 45-43-247.05 Disposition of funds. The proceeds received under authority of this part less actual costs of collection, not to exceed 10 per centum, shall be paid by the State Department of Revenue to Lowndes County for distribution within 10 days as follows: Retroactive to October 1, 1988, the proceeds of the tax shall be paid over to the Lowndes County Commission General Fund. Sixty-five percent of the proceeds shall be used for the county purposes with 75 percent of the 65 percent being earmarked for capital outlay. The remaining 35 percent of the revenues shall be distributed to the Lowndes County Board of Education for general educational purposes. (Act 87-523, p. 791, § 6; Act 89-499, p. 1035, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-247.05.htm - 1K - Match Info - Similar pages
45-16-242.23
Section 45-16-242.23 Disposition of funds. (a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum, shall be paid by the State Department of Revenue to the Coffee County Commission, on a monthly basis. Five percent of the revenue shall be paid into the county general fund. The remaining funds shall be placed by the Coffee County Commission into a special account to be used exclusively for county fire protection purposes. The county commission shall be authorized to enter into a service contract with the Coffee County firefighters association which represents more than one fire department to provide fire protection to a part or all of the county. The county commission shall be authorized to develop criteria which shall be met by the association with which it enters into contract. The compensation for the contract shall be paid from funds in the special account. The association may be composed of volunteer fire departments or both...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-242.23.htm - 2K - Match Info - Similar pages
45-16-243.02
Section 45-16-243.02 Disposition of funds. The proceeds from the tax collected pursuant to this part shall be distributed as follows: (1) One-half of the proceeds collected within the corporate limits of the City of Enterprise shall be distributed to the City of Enterprise. The proceeds distributed to the City of Enterprise shall be held in a separate fund or account and used for the promotion of tourism and economic development and related costs as determined by the City Council of the City of Enterprise. (2) One-half of the proceeds collected within the corporate limits of any other municipality shall be distributed to the municipality for the promotion of tourism and economic development and related costs in the municipality. (3) One-half of the proceeds collected within the corporate limits of any municipality and all proceeds from the tax collected in the unincorporated areas of the county shall be deposited in the Coffee County General Fund to be used for the promotion of tourism...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-243.02.htm - 1K - Match Info - Similar pages
45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before such twentieth day, every person on whom the amounts levied hereunder are imposed shall render to the county, on a form or forms prescribed by the county commission or State Department of Revenue, a true and correct statement showing the gross proceeds of his or her business for the next preceding month, the amount of gross proceeds which are not subject to the privilege license tax, or are not to be used as a measurement of the amounts due by such person and the nature thereof, together with such other information as the county commission may require, and at the time of making such monthly report such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.183.htm - 5K - Match Info - Similar pages
45-23-243
Section 45-23-243 Lodging tax levied. (a) This section shall only apply in Dale County. (b) In addition to all other taxes of every kind now imposed by law, the Dale County Commission may levy 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 a transient 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. The amount of the tax shall be equal to two percent of the charge for the rooms, lodgings, or accommodations, including the charge for use or rental of personal property and services furnished in the room. There is exempted from the tax authorized to be levied under this section any rentals or services taxed under Article 1, Chapter 23, Title 40. Any room, rooms, lodging, or accommodations does not include recreational vehicles or campgrounds. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-243.htm - 1K - Match Info - Similar pages
45-30-240.71
Section 45-30-240.71 Disposition of proceeds. In order that Franklin County might be able to purchase and maintain a unified and modern computerized system for county records, the proceeds from that fee prescribed in Section 40-4-5, to be limited to one dollar thirty-five cents ($1.35) per transaction, on transactions performed by the county tax assessor shall be distributed annually as follows: (1) The first thirty-five cents ($.35) of such proceeds shall go into the county general fund for the needs as determined by the county commission. (2) Six thousand dollars ($6,000) of the remaining proceeds shall go to the tax assessor as an expense allowance for performing the duties of such office, to be paid in equal monthly installments. (3) The next nine thousand dollars ($9,000) of such proceeds shall be deposited in the county general fund. (4) The next twelve thousand dollars ($12,000) of such proceeds shall be used for the upkeep and maintenance of the computer system, and thereafter....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-240.71.htm - 1K - Match Info - Similar pages
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