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.)...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary
thereto or substituted therefor, and municipal and county licenses, there is hereby levied
a privilege or excise tax on every person licensed under the provisions of Chapter 3A who
sells, stores, or receives for the purpose of distribution, to any person, firm, corporation,
club, or association within the State of Alabama any beer. The tax levied hereby shall be
measured by and graduated in accordance with the volume of sales by such person of beer, and
shall be an amount equal to one and six hundred twenty-five thousands cents (1.625 cents)
for each four fluid ounces or fractional part thereof. (b) Collection. The tax levied...
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40-20-37
Section 40-20-37 Fees of probate judge; disposition of remainder of tax. From the taxes
levied and collected under this article, there shall be paid into the county general fund,
or to the judge of probate if he is on a fee basis, five percent as a cost of collection thereof.
The remainder shall be distributed as follows: 35 percent to the county general fund; 35 percent
to the county public school fund and 30 percent to the State General Fund. Such payment shall
be made on or before the fifteenth day of the month next succeeding that in which collection
may be made. (Acts 1957, No. 261, p. 332, §8.)...
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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...
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45-8-22.01
Section 45-8-22.01 Legislative intent; disposition of funds. (a) The Legislature of
Alabama finds and declares that it is the intent of the Legislature that the provisions of
this section clarify but not change existing law and supplement existing law, by clarifying
and showing the intent of the Legislature in, but not changing, Act 2001-361, 2001 Regular
Session, and supplementing Act 2001-361, 2001 Regular Session, concerning the distribution
of the proceeds of the Calhoun County portion of the levelized excise tax on beer levied pursuant
to Chapter 3 of Title 28. (b) The Calhoun County portion of the proceeds of the levelized
state excise tax on beer levied pursuant to Chapter 3 of Title 28, shall be collected by the
Calhoun County Judge of Probate and paid to the Calhoun County Commission. All of the tax
proceeds shall be distributed by the Calhoun County Commission as follows: (1) The first one
thousand five hundred dollars ($1,500) of the proceeds each month shall be deposited in...

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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...
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45-48-85.02
Section 45-48-85.02 Special recording fee. (a) In Marshall County, a special recording
fee of five dollars ($5) shall be paid to the county, and collected by the judge of probate,
on each real property instrument and each personal property instrument that may be filed for
record in the probate office and for the recording of other instruments and documents in the
probate office. The special recording fee shall be in addition to all other fees, taxes, and
other charges required by law to be paid upon the filing for record of any real property instruments
or personal property instruments and for the recording of other instruments and documents
in the probate office. (b) The proceeds from the special recording fees collected shall be
collected by the judge of probate and distributed by the judge of probate on a monthly basis
commencing October 1, 1992, as follows: (1) Forty percent to the judge of probate to be spent
at his or her discretion for the restoration of records, improving the...
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45-12-21
Section 45-12-21 Disposition of beer tax funds. (a) This section applies to Choctaw
County only. (b) Section 1(c)(2)(v) of Act 82-344, Acts of Alabama Regular Session
1982, to the contrary notwithstanding, in Choctaw County the taxes shall be paid as follows:
The entire amount of tax shall be paid to the judge of probate and, after reimbursement of
2 1/2 percent for services distributed as follows: (1) One-ninth to the county general fund
from which seven thousand dollars ($7,000) shall be credited to: a. One-third to the Choctaw
County Rescue Squad. b. One-third to the Choctaw County Historical Society. c. One-third to
the Choctaw County Library System. (2) Of remainder, twenty thousand dollars ($20,000) to
Choctaw County Board of Education. (3) Remainder up to ninety thousand dollars ($90,000) to
the county and municipalities on the basis of population. (4) Of revenue in excess of ninety
thousand dollars ($90,000) 20 percent to the county board of education and remainder to the...

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45-37-243.09
Section 45-37-243.09 Distribution of taxes. All taxes required to be paid by this subpart
to the judge of probate, license commissioner, director of county department of revenue, or
other public officer performing like duties in such counties shall be received by him or her
and shall be distributed by him or her as follows: (1) Two percent of the taxes first shall
be paid by the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties to the general treasury of
the county for the collection and distribution of the taxes and the enforcement of this subpart.
(2) The remainder of the tax, after first deducting the two percent above provided shall be
paid to the county treasurer or like public official and be deposited by him or her in an
indigent care fund of such county provided for in this subpart. (3) The judge of probate,
license commissioner, director of county department of revenue, or other...
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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...
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