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.)...
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40-23-197
Section 40-23-197 Disposition of funds. (a) The proceeds of simplified sellers use tax
paid pursuant to this part shall be appropriated to the department, which shall retain the
amount necessary to fund the administrative costs of implementing and operating the program
and to cover the amounts paid for refunds authorized in Section 40-23-196. The balance
of the amounts collected shall be distributed as follows: (1) Fifty percent to the State Treasury
and allocated 75 percent to the General Fund and 25 percent to the Education Trust Fund. (2)
Twenty-five percent to each county in the state on a prorated basis according to population
as determined in the most recent federal census prior to the distribution. (3) Twenty-five
percent of funds to be distributed to each municipality in the state on a prorated basis according
to population as determined in the most recent federal census prior to the distribution. (b)
Effective for tax periods beginning on or after January 1, 2019, the net...
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45-42-163
Section 45-42-163 Distribution of payments. Upon receipt by Limestone County of funds
pursuant to Chapter 28, Title 40, as amended, Limestone County, within a reasonable time thereafter,
shall distribute the funds so received as follows: (1) Effective through September 30, 2006,
all funds shall be distributed as prescribed by Act 86-550, 1986 Regular Session (Acts 1986,
p. 1124). (2) Effective October 1, 2007, and thereafter, the funds shall be distributed as
follows: a. Before the percentage formula of distribution contained in paragraph b. is applied,
the sum of two hundred ninety-three thousand dollars ($293,000) shall be distributed in the
following manner: 1. Forty thousand dollars ($40,000) to Auburn University to be used exclusively
for the benefit of the Limestone County Cooperative Extension Service. 2. Seven thousand five
hundred dollars ($7,500) to the Limestone County Soil and Water Conservation District. 3.
Thirty-seven thousand five hundred dollars ($37,500) to the...
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45-30-160
Section 45-30-160 Distribution of Tennessee Valley Authority payments in lieu of taxes.
In Franklin County, the payments made to the county commission as authorized in Section
40-28-2, shall be distributed by the county commission as follows: (1) Each local government
shall first receive the same amount of funds which it received from the Alcoholic Beverage
Control Board during the fiscal year ending September 30, 1979, provided, however, that in
any fiscal year after the fiscal year ending September 30, 1979, that the total Tennessee
Valley Authority payments in lieu of taxes distributed to Franklin County by the state is
in an amount less than the amount that all governments in Franklin County received from the
Alcoholic Beverage Control Board in the fiscal year ending September 30, 1979, each local
government shall receive an amount of Tennessee Valley Authority funds which shall be in the
same proportion that all levels of government in Franklin County received in Alcoholic...

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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...
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40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax levied
pursuant to this article, less an amount to cover the expenses of administration and collection
and one-half of all interest and penalties collected, as provided in subsection (b) of Section
40-13-57, shall be remitted quarterly to the governing body of the county from which the severed
material was severed within 60 days following the end of a calendar quarter along with a report
prepared by the department detailing how the amount remitted was determined. Notwithstanding
the above, the aggregate amount retained by the department to defray the expenses described
herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter
and shall be credited to its current service revenue. (b) The revenues remitted to a county
as provided in subsection (a) shall be deposited into a fund held and dispensed by the county
commission and designated as the severed material severance...
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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...
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45-22-243.08
Section 45-22-243.08 Charge for collection; disposition of funds. The State Department
of Revenue shall charge Cullman County for collecting the special county taxes levied such
amount or percentage of total collections as may be agreed upon by the commissioner of revenue
and the court of county commissioners, board of revenue, or like governing body of the county,
but such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. 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 Cullman 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...
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45-22-243.66
Section 45-22-243.66 Charge for collection; disposition of funds. The State Department
of Revenue shall charge Cullman County for collecting the special county taxes levied such
amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue
and the court of county commissioners, board of revenue, or like governing body of the county,
but such charge shall not in any event exceed 10 percent of the total amount of special county
taxes collected hereunder within the county. 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 Cullman 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...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section
shall apply only to Lee County in those areas outside the corporate limits of the Cities of
Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County,
the Lee County Commission is hereby authorized to levy and to provide for the assessment and
collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City generally paralleling the state sales and use taxes in the county at a rate
not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County
Commission shall not levy any tax hereunder measured by gross receipts, except a sales or
use tax which generally parallels, except for the rate of tax, that imposed by the state under
applicable law. (c) The rate of tax levied under authority of this section on items
having a rate of tax under state sales and use tax laws different from the general...
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