40-5-47
Section 40-5-47 Collection of ad valorem tax revenues earmarked for support of fire protection
and emergency services. (a) Unless authorized by local law, the county revenue departments
are prohibited from charging and retaining any collection fees for collecting and otherwise
administering any special two mills of ad valorem tax authorized by referendums on June 4,
1996 and levied in any county for fire protection and emergency services. (b) This section
shall become effective retroactive to the date authorized by referendums on June 4, 1996,
and approved by the Governor. The intent of this legislation is for all monies collected under
this referendum to go to fire and emergency services outlined above in subsection (a). (Act
98-309, p. 519, §§1, 2.)...
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45-15-242
Section 45-15-242 Sale of fireworks. (a) The County Commission of Cleburne County is hereby
authorized to levy and collect a local county tax on the sale of fireworks in Cleburne County
in an amount not to exceed eight cents ($.08) per one dollar ($1) of gross sales. The net
proceeds of the first two cents ($.02) per one dollar ($1) gross sales of any such tax levied
and collected shall be distributed equally among the volunteer fire departments located in
the county. The remaining net proceeds shall be paid to the county general fund. (b) The local
sales tax on fireworks herein authorized, if levied, shall be collected in the same manner
as the state sales tax is collected in Cleburne County and shall be collected by the judge
of probate. (Act 90-429, p. 592, §§1, 2.)...
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45-23-141.09
Section 45-23-141.09 Forfeiture of funds. The purposes and use of funds generated by this part
is to enable all participating volunteer fire departments in Dale County to lower their ISO
ratings and to enable emergency medical service squads to guarantee emergency medical services
to the citizens of the county. All fire departments are required to attain and maintain an
ISO rating of "8/9" or below, within six years of the approval of this part. Any
departments not attaining this level or failing to maintain this level shall forfeit funds
generated by this part until such time as the "8/9" rating is attained or reattained.
Forfeited funds per this section shall be used or designated for use by the county volunteer
firefighters association for fire protection in the affected district. All emergency medical
service squads are required to attain and maintain a basic life support ambulance transport
license with the Alabama Department of Public Health. Any emergency medical service squad...

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45-3-140.02
Section 45-3-140.02 Purpose. The purposes and use of funds generated by this article are to
enable all participating volunteer fire departments in Barbour County to lower their ISO ratings
and to provide fire protection services to the citizens of the county. All volunteer fire
departments are required to attain and maintain an ISO rating of "9/10" or below
within two years of the approval of this article. (Act 2007-272, p. 366, §3.)...
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45-30-140.02
Section 45-30-140.02 Establishment of volunteer fire districts. The Franklin County Commission
may establish one or more volunteer fire districts within the geographic boundaries of the
county. No land lying within the boundaries of a municipality at the time a district is formed
shall be included in a district unless the municipality adopts a resolution to be included
in a district. Nothing in this article shall be construed to limit or impede the rights or
ability of a municipality to provide fire protection within its corporate limits or its police
jurisdiction. (Act 2015-513, 1st Sp. Sess., §3.)...
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45-36-243.01
Section 45-36-243.01 Excise tax authorized. The Jackson County Commission is hereby authorized
to impose excise taxes on persons selling, distributing, storing, or withdrawing from storage
for any purpose whatever, gasoline and motor fuel, as herein defined, within Jackson County
not to exceed three cents ($.03) per gallon and to require every distributor, retail dealer,
or storer of gasoline or motor fuel as herein defined to pay such excise taxes upon the selling,
distributing, or withdrawing from storage for any use, gasoline and motor fuel as herein defined
in such county; provided that excise taxes levied pursuant to this part shall not be levied
upon the sale of gasoline or motor fuel, as herein defined, in interstate commerce, and provided
further that if the excise tax imposed under this part upon the sale of such gasoline or motor
fuel, as herein defined, shall have been paid by a distributor or by retail dealer or storer,
such payment shall be sufficient, the intention being...
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45-39-140.03
Section 45-39-140.03 Fire protection service fee - Collection, administration, and enforcement.
The fire protection service fee shall be collected, administered, and enforced as closely
as possible at the same time, in the same manner, and under the same requirements and laws
as are the ad valorem taxes of the state. The proceeds of the fee shall be paid into a special
county fund. Within 30 days of payment into the special fund, the county commission shall
divide the funds equally among all eligible volunteer fire departments. The county commission
may establish rules and procedures regarding the transfer, investing, accounting, and handling
of the funds. (Act 90-441, p. 604, §4.)...
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45-40-81.05
Section 45-40-81.05 Drug cases. In addition to any court costs or fees now or hereafter authorized
in Lawrence County, an additional court cost of twenty-five dollars ($25) shall be charged
and collected in each drug case charged under Article 5, commencing with Section 13A-12-20,
of Chapter 12 of Title 13A, by the clerks of the circuit, district, and municipal courts for
the county. The additional amount collected by the clerk of the court shall be remitted monthly
to the Lawrence County Commission to be used for the enforcement of drug laws in Lawrence
County. (Act 2010-394, p. 643, §1.)...
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45-43-244.01
Section 45-43-244.01 Levy of tax. The Lowndes County Commission is hereby authorized to levy,
in addition to all other taxes imposed by law, an excise tax on persons selling, distributing,
storing, or withdrawing from storage for any purpose whatever, gasoline and motor fuel within
Lowndes County at the rate of two cents ($.02) per gallon and to require every distributor,
retail dealer, or storer of gasoline or motor fuel as herein defined to pay such excise tax
upon the selling, distributing, or withdrawing from storage for any use, gasoline and motor
fuel as herein defined in such county; provided that the excise tax levied pursuant to this
part shall not be levied upon the sale of gasoline or motor fuel in interstate commerce, and
provided further that if the excise tax levied pursuant to this part upon the sale of such
gasoline or motor fuel shall have been paid by a distributor or by retail dealer or storer,
such payment shall be sufficient, the intention being that the tax shall...
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45-48-142.21
Section 45-48-142.21 Establishment of volunteer fire districts. The Marshall County Commission
may establish one or more volunteer fire districts within the geographic boundaries of the
county. No land lying within the boundaries of a municipality at the time a district is formed
shall be included in a district unless the municipality adopts a resolution to be included
in a district. Nothing in this subpart shall be construed to limit or impede the rights or
ability of a municipality to provide fire protection within its corporate limits or its police
jurisdiction. (Act 2013-403, p. 1543, § 3.)...
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