45-4-244.48
Section 45-4-244.48 Disposition of funds. The proceeds from all taxes collected under this subpart shall be remitted to Bibb County and deposited in the Bibb County General Fund. Eighty percent of the net proceeds after the cost of collection shall be distributed to the Bibb County Board of Education to be used for the acquisition, construction, maintenance, equipping, and operation of public school facilities, and the board's share of the net proceeds may be pledged as security for the payment of principal and interest on any indebtedness heretofore or hereafter issued to provide public school facilities in the county. The remaining 20 percent of the net proceeds shall be retained by the county and used only for road and bridge construction and maintenance and public safety purposes. (Act 2019-332, ยง9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.48.htm - 1K - 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
45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax in all areas of the county, which may become effective no sooner than January 1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement proceedings therefor. The Etowah County Commission may administer and collect this tax, or contract with a private entity or the State Department of Revenue to administer and collect this tax, and provide for enforcement penalties by resolution. The county commission, the State Department of Revenue, or a private entity collecting the tax may retain an amount or percentage of the total proceeds collected in such an amount as may be agreed upon by the members of the county commission, but in no event shall the charge exceed two percent of the total amount of tax collected under this section. (c) The net proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-244.01.htm - 7K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-44-150.14.htm - 4K - Match Info - Similar pages
45-22-243.99
Section 45-22-243.99 Use of tax proceeds. (a) Commencing with the first month during which proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall make monthly distributions of the proceeds so paid to him or her as follows: (1) From the first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91, shall be paid each month to the Cullman County Health Care Authority Board, a public corporation existing under the provisions of Act 46 adopted at the 1949 Regular Session of the Legislature of Alabama, as amended, a total of thirty-three thousand three hundred thirty-three dollars and thirty-three cents ($33,333.33) per month, and no more. (2) One-half (50 percent) of the residue of the proceeds from the taxes herein levied that remains each month after the payment provided for in subdivision (1) (the residue consisting of that portion of the tax levied in Section 45-22-243.91 that remains each month after making the payment provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.99.htm - 6K - Match Info - Similar pages
45-5-246.07
Section 45-5-246.07 Disposition of funds. All taxes collected under this part shall be remitted to Blount County as all other sales and use taxes applicable to the county, whether imposed by state statutes or local act. All net proceeds from the tax authorized by this part shall be distributed as follows: (1) The first fifty thousand dollars ($50,000) collected annually shall be remitted to the Blount County Commission for disbursement equally to the fire departments with ISO ratings of 9 or below located within Blount County, which shall include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent (50%) to the Blount County Commission restricted to the general maintenance and construction of county roads and bridges classified as farm-to-market roadways, major or minor collectors, or other roadways that have previously received federal aid, with the first 100 miles of roadways so described, to be renovated pursuant to step two of the moving Blount County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-246.07.htm - 2K - Match Info - Similar pages
45-6-246.07
Section 45-6-246.07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All taxes collected under this part shall be remitted to Blount County as all other sales and use taxes applicable to the county, whether imposed by state statutes or local act. All net proceeds from the tax authorized by this part shall be distributed as follows: (1) The first fifty thousand dollars ($50,000) collected annually shall be remitted to the Blount County Commission for disbursement equally to the fire departments with ISO ratings of 9 or below located within Blount County, which shall include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent (50%) to the Blount County Commission restricted to the general maintenance and construction of county roads and bridges classified as farm-to-market roadways, major or minor collectors, or other roadways that have previously received federal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.07.htm - 2K - Match Info - Similar pages
40-17-359
Section 40-17-359 Distribution and use of proceeds. (a) For the purpose of this section, the following terms shall have the meanings ascribed below: (1) BASE ANNUAL COUNTY DISTRIBUTION. Five hundred fifty thousand dollars ($550,000). (2) COST OF COLLECTION. The amounts from the proceeds of the highway gasoline tax that may be appropriated by the Legislature to the department for its operating expenses. (3) COUNTY. Each county in the state. (4) FISCAL YEAR. The fiscal year of the state. (5) DEPARTMENT OF TRANSPORTATION. The Department of Transportation of the state. (6) HIGHWAY GASOLINE TAX. Both of the following: a. The excise tax levied under subdivision (1) of subsection (a) of Section 40-17-325, with the exception of those portions of the tax levied on aviation fuel and marine gasoline. b. The excise tax levied by Sections 40-17-140 to 40-17-155, inclusive, except that portion of the tax imposed on diesel fuel. (7) LOCAL SUBDIVISIONS' SHARES OF THE NET TAX PROCEEDS. The 55 percent...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-359.htm - 28K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.08.htm - 4K - Match Info - Similar pages
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