45-1-242.22
Section 45-1-242.22 Special property tax for fire, emergency medical, and rescue services.
The County Commission of Autauga County may levy and collect a special property tax, in addition
to all other taxes now or hereafter authorized by the constitution and laws of Alabama, not
exceeding three mils on each dollar's worth of taxable property outside the corporate limits
of the City of Prattville, as assessed for state taxation during the preceding year, the proceeds
of which shall be used exclusively for fire, emergency medical, and rescue services. (Act
96-859, 2nd Sp. Sess., p. 1667, §3.)...
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45-19-243.07
Section 45-19-243.07 Charge for collection; disposition of funds. The department shall charge
Coosa County for collecting the tax levied under this part in an amount or percentage of total
collections as may be agreed upon by the commissioner and the Coosa County Commission. The
charge shall not exceed two percent of the total amount of the tax collected in the county.
The charge may be deducted each month from the gross revenues from the tax before certification
of the amount of the proceeds due Coosa County for that month. The Commissioner of Revenue
shall pay into the State Treasury all amounts collected under this part, as the tax is received
by the department on or before the first day of each successive month. The commissioner shall
certify to the Comptroller the amount collected and paid into the State Treasury for the benefit
of Coosa County during the month immediately preceding the certification. The Comptroller
shall issue a warrant each month payable to the County Treasurer...
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45-3-140.04
Section 45-3-140.04 Fire protection service fee - Collection, administration, and enforcement.
The fire protection service fee shall be collected, administered, and enforced in the same
manner, and under the same requirements and laws as are the ad valorem taxes of this state.
In the case of mobile homes, the fee shall be collected, administered, and enforced at the
same time, in the same manner, and under the same requirements and laws as the annual registration
fee for manufactured homes provided in Section 40-12-255. The proceeds of the fee shall be
paid into a special county fire services fund no later than February 1. Within 30 days of
payment into the special fund, the county commission shall transfer the funds to the Barbour
County volunteer fire departments in the following manner: Ninety-seven percent of the fee
shall be distributed among Barbour County's eligible volunteer fire departments in equal shares,
and three percent of the fee shall be distributed to the Barbour...
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and school
resource officers. (a) This section shall only apply to Geneva County. (b) As used in this
section, state sales tax means the tax imposed by the state sales and use tax statutes, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) The County Commission
of Geneva County may levy, in addition to all other authorized taxes, a one percent sales
tax. (2) The proceeds of all sales which are presently exempt under the state sales and use
tax statutes are exempt from the tax authorized by this section. (d) The tax authorized by
this section shall be collected by the State Department of Revenue or the county commission
or other entity which the county commission has contracted with to collect the taxes at the
same time and in the same manner as state sales taxes are collected. On or prior to the date
the tax is due, each person subject to the tax shall file with the...
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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...
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45-8-243
Section 45-8-243 Levy of tax; failure to add tax or refund or absorption of tax; disposition
of funds; affixing of tax stamps; rules and regulations; construction and application. (a)
The Calhoun County Commission is hereby authorized to impose upon every person, firm, corporation,
club, association, partnership, or other legal entity who or which sells, stores, delivers,
uses, or otherwise consumes tobacco or certain tobacco products in Calhoun County a county
privilege, license, or excise tax in the following amounts: (1) Three cents ($0.03) for each
package of cigarettes, made of tobacco or any substitute therefor. (2) Three cents ($0.03)
for each sack, can, package, or other container of smoking tobacco, including granulated,
plug cut, crimp cut, ready rubbed, and other kinds and forms of tobacco which are prepared
in such manner as to be suitable for smoking in a pipe or cigarette. (3) Three cents ($0.03)
for each sack, plug, package, or other container of chewing tobacco, which...
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45-12-241
Section 45-12-241 Levy of tax; ambulance and emergency medical services. (a) This section shall
only apply to Choctaw County. (b) As used in this section, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The
county commission may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent ($.01) privilege license tax against gross
sales or gross receipts. Notwithstanding the foregoing, the additional privilege license tax
imposed pursuant to this section shall not apply to any person, firm, or corporation engaged
in the business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any automobile,
vehicle, truck, truck trailer, semi-trailer, house trailer,...
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45-28-242
Section 45-28-242 Distribution of funds. The Etowah County Commission shall distribute, no
less than quarterly, the net revenues together with any earned interest thereon, generated
pursuant to Amendment 445, Amendment of Amendment 432, to the Constitution of 1901, as amended,
which levied a tax for fire protection purposes. Such distribution shall be made to the volunteer
firefighters within the county rendering such protection and services. (Act 87-646, p. 1150,
§1.)...
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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)...
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45-44-150.14
Section 45-44-150.14 Disposition of funds. (a) All fees, commissions, taxes, and other monies,
including fines and forfeitures, received under this part shall be paid to the treasurer of
the racing commission. All such monies remaining after payment of expenses incurred in the
administration of this part shall be distributed as provided by law within 15 days following
the quarterly receipt thereof. The Macon County Racing Commission shall then distribute such
net proceeds on a quarterly basis as follows: (1) The first 51 percent of such net proceeds
shall be distributed to the Macon County Board of Education as follows: a. Fifty-one percent
of the 51 percent shall go to the general fund of the Macon County Board of Education to be
used as they shall see fit. b. The remaining 49 percent of the 51 percent shall be used exclusively
for a pro rata basis salary subsidy for all employees of the county board of education including
specifically teachers, administrative personnel and support...
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