45-3-140.06
Section 45-3-140.06 Disposition of funds. Funds paid to the county volunteer fire departments shall only be expended for fire protection services, including training, supplies, and equipment. The funds may also be expended to purchase insurance, including liability insurance, to insure coverage of acts or omissions which are directly related to the functions of a volunteer fire department which are committed by a volunteer fire department and the personnel of a volunteer fire department. The funds may not be expended for salaries, food, drink, social activities, or fund raising activities. After receiving the funds, the volunteer fire departments shall keep accurate records to verify that the funds were properly expended. Should the Barbour County Commission, in its sole discretion, find or determine that funds provided by this article have been improperly expended by an eligible volunteer fire department, the department that has improperly expended the funds shall reimburse and refund...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3-140.06.htm - 1K - Match Info - Similar pages
45-27-245.33
Section 45-27-245.33 Disposition of funds. The proceeds of the revenue accruing from the additional privilege and license tax, consumers' use tax, and sellers' use tax levied by Section 45-27-245.31 shall be distributed and used as follows: (1) Thirty percent of the net proceeds collected shall be distributed to the duly recognized volunteer fire departments or rescue squads, or both, in the unincorporated areas of the county. Only volunteer fire departments properly certified by the Alabama Forestry Commission and members of the Escambia County Volunteer Fire Departments Association shall be eligible to receive the proceeds and use them as follows: a. Each eligible department shall receive an equal portion of the proceeds. Each department in the Escambia County Volunteer Fire Departments Association shall send one voting delegate to a meeting of the association to be held no later than 30 days after May 1, 2004, to vote on whether the member departments shall provide financial support...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.33.htm - 3K - Match Info - Similar pages
45-36-140
Section 45-36-140 Assessment and collection of tax; Fire Marshal; regulations; fire districts. (a) The Jackson County Commission is hereby authorized to fix a county fire protection tax at a rate of 2 mills on each one hundred dollars ($100) of the assessed value on all taxable real estate outside the incorporated municipalities of Jackson County, excluding row crops and pasture lands. The tax fixed by the Jackson County Commission shall be based on the assessed value of all taxable real estate outside the incorporated municipalities of Jackson County, except row crops and pasture lands, as shown by the records of the Tax Assessor of Jackson County, and shall be assessed and collected as all other ad valorem taxes in the county. The Tax Assessor and Tax Collector of Jackson County shall not charge to or collect from the fire protection tax fund any fees or charges for the assessment or collection of the fire protection tax. The amount collected from assessment and collection of this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-140.htm - 4K - Match Info - Similar pages
45-16-242.23
Section 45-16-242.23 Disposition of funds. (a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum, shall be paid by the State Department of Revenue to the Coffee County Commission, on a monthly basis. Five percent of the revenue shall be paid into the county general fund. The remaining funds shall be placed by the Coffee County Commission into a special account to be used exclusively for county fire protection purposes. The county commission shall be authorized to enter into a service contract with the Coffee County firefighters association which represents more than one fire department to provide fire protection to a part or all of the county. The county commission shall be authorized to develop criteria which shall be met by the association with which it enters into contract. The compensation for the contract shall be paid from funds in the special account. The association may be composed of volunteer fire departments or both...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-242.23.htm - 2K - Match Info - Similar pages
45-2-242
Section 45-2-242 Levy of tax; disposition of funds. (a) In addition to any other taxes levied and collected in Baldwin County, there is hereby levied, and shall be collected, a one and one-half mill ad valorem tax on all property located in Baldwin County. (b)(1) The net proceeds of the tax herein levied shall be equally distributed among the qualified existing and subsequently formed county volunteer, municipal fire departments, and volunteer municipal fire departments which are qualified. A qualified department is one which is certified and incorporated and has a Class 9 Insurance Service Office (I.S.O.) or higher rating, and which maintains such Class 9 I.S.O. classification or better. Nonqualified departments shall become qualified by meeting the following requirements: a. Noncertified departments shall become certified within one year after agreeing to certification; b. A certified department shall receive a Class 9 I.S.O. rating or better within two years after seeking such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-242.htm - 2K - Match Info - Similar pages
45-19-141.11
Section 45-19-141.11 Disposition of funds. The association shall retain five percent of the gross proceeds from each district to be used, after approval by a majority vote of member departments in good standing, for countywide fire protection, fire prevention, and emergency medical services to include, but not be limited to, fire or emergency medical equipment, fire or emergency medical supplies, training, buildings, capital improvements, insurance, dues, and professional services. These proceeds shall not be used for salaries, entertainment, or fund-raising purposes. Any proceeds from the association's five percent share of the fees collected that are unexpended or not appropriated at the end of the fiscal year shall remain in the association's treasury for appropriation and use during any fiscal year thereafter. These proceeds shall be administered by the association in compliance with all applicable requirements of the Department of Examiners of Public Accounts. The association...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-141.11.htm - 1K - Match Info - Similar pages
45-48-142.26
Section 45-48-142.26 Fire protection service fee Collection and disposition. (a) 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. In the case of mobile homes, the 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 the annual registration fee for manufactured homes provided in Section 40-12-255. The proceeds of the collected fees, minus an administration fee not to exceed five percent, shall be paid to the respective volunteer fire districts. (b) Funds paid to the volunteer fire districts shall only be expended for fire protection and emergency services purposes to include the purchase of vehicles and equipment, daily operations, training, supplies, and insurances. Each fire district receiving funds shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48-142.26.htm - 1K - Match Info - Similar pages
45-10-244.37
Section 45-10-244.37 Charge of State Department of Revenue; disposition of tax proceeds. The State Department of Revenue shall charge Cherokee County for collecting the sales tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Cherokee County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the sales tax collected in the county under this subpart. Such charge for collecting such sales tax may be deducted each month from the gross revenues from such sales tax before certification of the amount of the proceeds thereof due Cherokee County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this subpart, as such tax is 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 collection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-244.37.htm - 2K - Match Info - Similar pages
45-27A-60
Section 45-27A-60 Town of Pollard Trust Account. (a)(1) There is hereby established a trust account for the Town of Pollard, Alabama, for the exclusive benefit of the Town of Pollard and its citizens. The name of the trust fund shall be the Town of Pollard Trust Account. (2) In order to preserve for future generations the Town of Pollard Trust Account and to ensure water service, garbage pickup, grass mowing, and general maintenance of public property, expenditures from the income of the trust are authorized only for the following uses: a. Maintenance and replacement of water system equipment and property. b. The payment of utility charges incurred by the town. c. Purchase and maintenance of insurance for the water system, other town property, and bonding fees required by law for the mayor, the town clerk, and any other person authorized to sign checks for the Town of Pollard. d. Repair and replacement of town equipment. e. Employment of two permanent employees to perform garbage...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27A-60.htm - 7K - Match Info - Similar pages
45-30-243
Section 45-30-243 Disposition of privilege tax on production. The proceeds of the oil and gas severance tax provided by Sections 40-20-1 to 40-20-13, inclusive, which are distributed to the county General Fund of Franklin County, or to the general fund of any municipality therein shall be distributed only one time in a four-year period or at any time when the proceeds equal ten thousand dollars ($10,000) or more as follows: (1) Fifty percent of the money shall be distributed to the Franklin County Commission and expended at the discretion of the county commission. (2) Thirty percent of the money shall be distributed to the city and county boards of education on an average daily attendance basis using the State Department of Education's percentage distribution ratio for dividing funds between the Franklin County and Russellville City school systems. (3) Five percent shall go to the county sheriff's department for law enforcement purposes and for use in alcohol and drug abuse programs....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-30-243.htm - 1K - Match Info - Similar pages
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