40-23-35
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and management of the department shall be deducted, as a first charge thereon, from the taxes collected under the provisions of this division; provided, that the expenditure of the sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41, and limited to the amount appropriated to defray the expenses of operating the department for each fiscal year. After the payment of the expenses, so much of the amount remaining as may be necessary, after first applying all sums of money received by reason of the application of the surplus in the income tax as provided by Section 40-18-58, for the replacement in the public school fund of the three-mill constitutional levy for schools and in the General Fund of the one-mill levy for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-35.htm - 9K - Match Info - Similar pages
45-28-20
Section 45-28-20 Beer tax distribution. Notwithstanding any other provision of law, in Etowah County, the beer taxes imposed pursuant to Section 28-3-190 shall be collected by the county judge of probate and distributed as follows: The entire amount of tax shall be paid to the Etowah County Commission and the net revenue, after reimbursing the county general fund for all expenses incurred in the administration and enforcement of the tax, shall be distributed, as follows: a. For beer delivered for retail sale within the corporate limits of a municipality having a board of education, all such proceeds shall be distributed according to the following percentages: 20.83 1/3 percent to the Etowah County General Fund; 20.83 1/3 percent to the local boards of education of Etowah County, to be divided pro rata among them in accordance with the most recent average daily membership figures, to be used for capital outlay purposes, renovation and repairs and to preserve teacher units under the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-20.htm - 5K - Match Info - Similar pages
45-38-242
Section 45-38-242 Disposition of funds from oil and gas severance task. (a) Of the proceeds of the oil and gas severance tax provided by Sections 40-20-1 through 40-20-13, which are distributed to the county General Fund of Lamar County, or to the general fund of any municipality therein, 10 percent of such proceeds shall be transferred to the county education department and shall be used as follows: Five percent shall be used for classroom supplies and equipment, which shall be in addition to any classroom support provided by the state, and five percent shall be used for the repair, renovation, or new construction of educational buildings or facilities, or for the purchase of new school buses. (b) The five percent pledged for school supplies shall be distributed by the Lamar County Board of Education to the principal of each public school located within the county on a per student basis. (c) The principal of each school shall control/distribute the moneys received by the school as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-242.htm - 3K - Match Info - Similar pages
16-13-98
Section 16-13-98 Preference and payment of warrants and care of fund. All warrants issued hereunder by a county or city board of education shall be payable solely from the county or city board of education's apportioned share of the proceeds of the special tax in respect of which they were issued, but this shall not prohibit their payment from any other funds which may be available therefor under any other provision of law; provided, that in no event shall such warrants be payable from such other funds if the effect thereof would be to subject such warrants to any constitutional debt limit or to any constitutional requirement that they be authorized by vote of the qualified voters. All warrants issued hereunder shall be preferred claims against the county or city board of education's apportioned share of said tax as herein provided. All valid pledges of the said tax heretofore made, whether made to secure warrants or otherwise, shall remain valid and effective, and successive pledges...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/16-13-98.htm - 4K - Match Info - Similar pages
45-22-243.10
Section 45-22-243.10 Distribution of proceeds. The proceed of any taxes herein authorized to be levied shall be distributed as follows: (1) Forty-five percent to the general fund of the City of Cullman. (2) Fifteen percent to the general fund of Cullman County to be used by the County Commission. (3) Fifteen percent to the Cullman County Commission to the credit of the road fund. (4) Ten percent to the Cullman County Commission for use by the Cullman County Board of Education. (5) Ten percent to the municipalities of Cullman County incorporated prior to May 18, 2020, except Cullman, to be distributed on a population basis. (6) a. Five percent to the rural volunteer fire departments of the county, to be equally distributed among the following volunteer fire departments in Cullman County: Arkadelphia, Baileyton, Battle Ground, Berlin, Bethsadia, Bremen, Cold Springs, Crane Hill, Dodge City, Fairview, Garden City, Gold Ridge, Good Hope, Holly Pond, Johnson Crossing, Jones Chapel, Joppa,...
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45-29-241
Section 45-29-241 Disposition of funds. (a) Of the proceeds of the oil and gas severance tax provided by Sections 40-20-1 through 40-20-13, which are distributed to the County General Fund of Fayette County, or to the general fund of any municipality therein, 20 percent of such proceeds shall be transferred to the county education department and shall be used as follows: Five percent shall be used for classroom supplies and equipment, which shall be in addition to any classroom support provided by the state; five percent shall be used for the repair, renovation, or new construction of educational buildings or facilities, or for the purchase of new school buses; and 10 percent shall be used only for capital improvements, renovation, or to replace funds pledged to capital improvement projects. (b) The five percent pledged for school supplies shall be distributed by the county board of education to the principal of each public school located within the county on a per student basis. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-241.htm - 2K - Match Info - Similar pages
45-32-243
Section 45-32-243 Disposition of funds. Commencing on July 1, 2003, the entire amount of the exclusive statewide uniform beer tax shall be paid to the Judge of Probate of Greene County and distributed as follows: (1) Five percent shall be paid to the judge of probate as commission for the collection and administration of the tax. (2) Twenty percent shall be paid to the county general fund to be distributed equally to the municipalities in Greene County. (3) Thirty percent shall be paid to the county general fund to be distributed to the Greene County Board of Education. (4) Five percent shall be paid to the county general fund to be used exclusively for indigent health care. (5) Forty percent shall be paid to the county general fund. (Act 84-530, p. 1151, §1; Act 88-627, p. 986, §1; Act 2003-194, 1st Sp. Sess., p 514, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-243.htm - 1K - 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
45-32-242.01
Section 45-32-242.01 Levy of tax for certain purposes. (a) In Greene County, in addition to any and all other taxes heretofore levied, the county commission is hereby authorized to levy and impose an additional ad valorem tax in the amount of 25 mills on each dollar of taxable property: (1) Thirty-four percent of the tax shall be earmarked to the county general fund to be used for general county purposes. (2) Forty percent of the tax shall be distributed to the county board of education. (3) Twenty percent of the tax shall be distributed to the municipalities and shall be divided among all municipalities based on the population of each municipality. (4) Four percent shall be distributed and divided among the volunteer fire departments. (5) Two percent shall be distributed to the county library board for a period of 10 years and then to revert to the county general fund. (b) The additional ad valorem tax imposed by this section shall be collected at the same time and in the same manner...
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45-49-171.43
Section 45-49-171.43 Funding - Accounts; disposition of funds. (a) The county commission shall establish an account or accounts within the general fund of the county for payment of such amounts recommended by the Mobile County Indigent Care Board, as set forth herein. The county commission shall place into such account or accounts an amount equal to the sum of one-half, or 50 percent, of all oil and gas severance tax revenues, designated for and distributed to the General Fund of Mobile County, and remaining after distribution of those revenues to the Mobile County Board of Health and the Mobile County Board of Education provided for by Section 45-49-248, pursuant to Article 1, commencing with Section 40-19-1, of Chapter 20, Title 40, as amended, not to include any and all net revenues held in escrow, as a result of litigation, for Mobile County which have been collected pursuant to Act 79-434 and Act 80-708. (b) Allocation of such revenues for indigent care shall not exceed five...
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