45-10-244.09
Section 45-10-244.09 Use of tax proceeds. The proceeds of any taxes herein authorized to be
levied shall be paid over by the county within 10 days after their receipt as follows: (1)
Fifty percent of the proceeds shall be paid over to the county board of education. (2) The
remaining fifty percent of the proceeds shall be paid over to the general fund of the county
and used and applied for general purposes. (Act 79-787, p. 1428, §10; Act 80-279, p. 391,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.09.htm - 797 bytes - Match Info - Similar pages

45-17-160
Section 45-17-160 Distribution of Tennessee Valley Authority payments in lieu of taxes. (a)
In Colbert County, the payments made to the county commission as authorized in Section 40-28-2,
shall be distributed by the county commission as follows: Forty 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 four local school systems - the Colbert
County Board of Education, the Muscle Shoals City Board of Education, the Tuscumbia Board
of Education, and the Sheffield Board of Education; 60 percent of the payments shall be distributed
to the county general fund and on a pro rata basis to the general funds of the City of Tuscumbia,
the City of Sheffield, the City of Muscle Shoals, the City of Cherokee, the City of Leighton,
and the City of Littleville, with each city receiving the amount that its population, according
to the latest federal census, bears to the entire...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-160.htm - 2K - Match Info - Similar pages

45-2-244.077
Section 45-2-244.077 Charge for collections; dispositition of funds. The county commission
shall be authorized to charge an amount not less than two percent nor more than five percent
of the special county tax collected in the county under this subpart for collecting the special
county tax. In order to charge more than two percent of the special county tax for collecting
the tax, the county commission and the Baldwin County Board of Education shall be required
to agree upon such additional percentage for collection. Prior to any other distribution,
two percent of all net revenues herein collected shall be appropriated to the Juvenile Court
for Baldwin County to be used for drug interdiction and education programs; staffing; and
the leasing, building, staffing, and operation of a home for juveniles; and one percent of
all net revenues collected shall be appropriated to the Baldwin County District Attorney's
Office to be expended for education and intervention programs, with emphasis on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.077.htm - 3K - Match Info - Similar pages

45-17-21
Section 45-17-21 Beer tax distribution. (a) Any law to the contrary notwithstanding, in Colbert
County, the proceeds of the beer tax collected pursuant to Article 5B, commencing with Section
28-3-190, of Chapter 3 of Title 28, shall be distributed as follows: One cent ($.01) per 12
fluid ounces or fractional part thereof on all beer sold within the county shall be paid to
the probate judge and the proceeds shall be distributed by the probate judge as follows: (1)
Two-fifths to the hospital fund of the county; (2) One-tenth to the county board of education
for the benefit of the schools outside of the Cities of Sheffield, Tuscumbia, and Muscle Shoals;
(3) One-tenth to the Sheffield Board of Education for the benefit of the schools of Sheffield;
(4) One-tenth to the Tuscumbia Board of Education for the benefit of the schools of the City
of Tuscumbia; (5) One-tenth to the Muscle Shoals Board of Education for the benefit of the
schools of Muscle Shoals; (6) And, one-fifth to the general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-21.htm - 1K - Match Info - Similar pages

45-2-245
Section 45-2-245 Disposition of proceeds from offshore oil and gas severance taxes. In Baldwin
County, the distribution of the producing county's 10 percent share of the net amount of the
proceeds from offshore oil and gas severance taxes as provided for in Section 40-20-8(a) as
last amended by Act No. 83-889, H. 26 of the 1983 Fourth Special Session of the Legislature
shall be as follows: (1) Five percent shall be allocated and distributed to Faulkner State
Junior College; (2) Twenty-five percent shall be allocated and distributed to each municipality
in the county on a per capita basis; (3) Thirty-two and one-half percent shall be allocated
and distributed to the Baldwin County Board of Education; (4) Thirty-two and one-half percent
shall be allocated and distributed to the county general fund; and (5) Five percent shall
be allocated and distributed to the Baldwin County Indigent Care Board. (Act 84-736, 1st Sp.
Sess., p. 76, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-245.htm - 1K - Match Info - Similar pages

45-40-161
Section 45-40-161 Distribution of payments. (a) Pursuant to the authority granted by Sections
40-28-1 to 40-28-3, inclusive, Lawrence County's share of payments made by the Tennessee Valley
Authority to the state in lieu of ad valorem taxes shall be distributed as provided by this
section: (1) For the 1983-84 fiscal year, the Lawrence County Commission shall receive ninety
thousand dollars ($90,000) in a special allotment to replace alcoholic beverage proceeds taxes
and to assist the following agencies in the following amounts: a. Each fire department established
before January 1, 1982, shall receive two thousand dollars ($2,000). b. Each fire department
established after January 1, 1982, shall receive four thousand dollars ($4,000). c. The Lawrence
County Rescue Squad shall receive two thousand dollars ($2,000). d. The Lawrence County Youth
Aid Fund shall receive two thousand dollars ($2,000). (2) For the 1984-85 fiscal year and
each fiscal year thereafter, each fire department, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-161.htm - 2K - Match Info - Similar pages

40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-255.htm - 15K - Match Info - Similar pages

40-13-6
Section 40-13-6 Distribution of tax proceeds. (a) In each fiscal year when the funds then on
deposit in the special fund or funds created for retirement of the bonds equal the amount
needed to pay all the principal and interest becoming payable on the bonds within the succeeding
12 months and the funds then on deposit in the reserve fund or funds created for the bonds
equal the maximum principal and interest becoming due on the bonds in any one year, the severance
tax proceeds remaining in the Alabama State Docks Bulk Handling Facility Trust Fund, shall
be distributed as provided herein; provided however, that if at the end of any fiscal year
of the state, beginning with the fiscal year ending September 30, 1987, the Director of the
Alabama State Docks Department shall have notified the Director of Finance in writing, at
least five days prior to the close of the fiscal year, that the revenues to be derived by
the Alabama State Docks Department from the operations of its coal handling...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-6.htm - 13K - Match Info - Similar pages

45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county taxes levied an amount not to exceed 10 percent of
the amount collected. Such charge for collecting the special taxes for the county may be deducted
each month from the special sales and special use taxes collected before certifying the amount
of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall
pay into the State Treasury all county taxes collected under this subpart, as such taxes are
received by the department of revenue; and on or before the first day of each successive month,
commencing with the month following the month in which the department makes the first collections
hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected
under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes
County during the month immediately preceding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.08.htm - 1K - Match Info - Similar pages

45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be
unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control
Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first
obtaining a special license from the judge of probate that shall be in addition to all other
licenses required by law. The amount of the special license shall be determined by the county
commission and shall be levied in the same manner as other county licenses are levied. Licenses
required by this subsection shall expire on September 30th following the date of purchase.
All proceeds from sales of the special licenses shall be placed in the general fund of the
county. (b) In addition to all other taxes levied on the possession for sale, or the sale,
of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale
of, spirituous or vinous beverages in Calhoun County in an amount set by the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-22.htm - 5K - Match Info - Similar pages