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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45-32-247
Section 45-32-247 Levy of tax. (a)(1) The Greene County Commission is hereby authorized
to impose upon every person, firm, or corporation who sells, stores, delivers, uses, or otherwise
consumes tobacco or certain tobacco products in Greene County a county privilege, license,
or excise tax up to the following amounts: a. Five cents ($0.05) for each package of cigarettes,
made of tobacco or any substitute therefor. b. Five cents ($0.05) for each cigar of any description
made of tobacco or any substitute therefor. c. Five cents ($0.05) 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 is prepared in such manner as to be suitable for
smoking in a pipe or cigarette. d. Five cents ($0.05) for each sack, plug, package, or other
container of chewing tobacco, which tobacco is prepared in such manner as to be suitable for
chewing only and not suitable for smoking as described in...
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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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12-19-72
Section 12-19-72 Circuit and district court filing fee - Distribution. The filing fees
collected in civil cases shall be distributed as follows: (1) For cases filed on the small
claims docket of the district court in which the matter in controversy, exclusive of interest,
costs, and attorney fees, totals one thousand five hundred dollars ($1,500) or less, seventeen
dollars ($17) to the Fair Trial Tax Fund; thirteen dollars ($13) to the State General Fund;
and five dollars ($5) to the county general fund. (2) For cases on the small claims docket
of the district court in which the matter in controversy, exclusive of interest, costs, and
attorney fees, exceeds one thousand five hundred dollars ($1,500) but does not exceed three
thousand dollars ($3,000), twenty-one dollars ($21) to the Fair Trial Tax Fund; seventy-five
dollars ($75) to the State General Fund; five dollars ($5) to the Advanced Technology and
Data Exchange Fund; and eight dollars ($8) to the county general fund. (3) For...
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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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40-20-50
Section 40-20-50 Collection of severance taxes; deposit into fund; distribution of investment
income; trustees; escrow agents; limitations. Any laws or parts of laws to the contrary notwithstanding,
any annual privilege tax levied upon persons engaging in the business of producing or severing
oil or gas or other hydrocarbons from the soil or waters of this state measured by the gross
value of such oil or gas or other hydrocarbons and which tax is applicable only in a particular
county and under which collections were being made on January 1, 1987, or which shall hereafter
be levied pursuant to legislative act, shall be continued and collected only as herein prescribed:
(1) All revenues collected from such local severance taxes shall, beginning the first day
of the month following August 3, 1987, be paid into the general fund of the county exclusively
for transfer and deposit into a trust fund hereby established until the total sum of $15,000,000
in severance tax revenues of the type...
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45-17-140
Section 45-17-140 Fire protection service fee. (a) The provisions of this section
shall apply only to those portions of Colbert County located outside the corporate boundaries
of the Cities of Tuscumbia, Sheffield, and Muscle Shoals. (b) The Legislature hereby declares
that volunteer fire departments that receive funds pursuant to this section are organizations
which are public in nature, as they protect the health, safety, and welfare of the citizens
of the county. (c)(1) There is hereby levied on the owner of each dwelling and on the owner
of each building or commercial building or facility located in those portions of Colbert County
located outside the corporate boundaries of the Cities of Tuscumbia, Sheffield, and Muscle
Shoals a fire protection service fee of fifty dollars ($50) per year. (2) For the purposes
of this section a dwelling shall be defined as any building, structure, or other improvement
to real property used or expected to be used as a dwelling or residence for one...
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45-24-190
Section 45-24-190 Legislative delegation. (a) The governing body of Dallas County, jointly
with the governing bodies of any incorporated municipalities within the county, shall provide
office accommodations for the members of the legislative delegation from the county and also
provide assistants to the legislative delegation. The county shall provide the office space
with the county and the incorporated municipalities participating in the office expenses as
provided in subsection (b). The assistants for the legislative delegation office shall be
appointed by the members of the legislative delegation. The assistants need not be members
of any county, city, or state merit system or retirement system. The amount of compensation
for each of the assistants shall be fixed by the members of the legislative delegation and
shall be paid by the county from the Legislative Delegation Expense Fund created in subsection
(b). (b) There is established in the Dallas County Treasury the County...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only
apply to Fayette 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 of Fayette County may levy, in addition to all other taxes, including, but
not limited to, municipal gross receipts license taxes, a one cent privilege license tax against
gross sales or gross receipts which shall become effective on September 1, 2000. (2) The gross
receipts of any business and the gross 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 levied by this section shall be collected by the State Department of Revenue
at the same time and in the same manner as state sales and use taxes are collected. On or...

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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a)
This section shall apply only to Jackson County. (b) As used in this section,
sales and use tax means a tax imposed by the state sales and use tax statutes and such other
acts applicable to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome
of the referendum provided for herein, the County Commission of Jackson County may, upon a
majority vote of the members, levy, in addition to all other taxes, including, but not limited
to, county and municipal gross receipts license taxes, a privilege license tax in an amount
up to one cent against each dollar of gross sales or gross receipts. The gross receipts of
any business and the gross 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 levied by...
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