45-43-242.20
Section 45-43-242.20 Disposition of funds. (a) This section shall apply to Lowndes
County only. (b) Paragraph r. of subdivision (2) of subsection (c) of Section 28-3-190
to the contrary notwithstanding, in Lowndes County the entire proceeds of the tax collected
and paid to the county pursuant to that paragraph shall be paid to the Lowndes County Commission
who, after distributing eight hundred dollars ($800) per month, from the proceeds of the tax
to the judge of probate, shall distribute the tax as follows: (1) One cent ($.01) per container
shall be distributed to each municipality as each municipality's population is in proportion
to the total population of all municipalities located within the county. (2) One cent ($.01)
per container to be distributed as follows: a. One-tenth to the county board of education.
b. One-tenth to the district court judge as an expense allowance. c. Four-fifths to the county
commission. (3) The remainder to be equally divided between the public school...
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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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45-22-90
Section 45-22-90 Community Development Commission; promulgation of rules; fund. (a)
There is created the Cullman County Community Development Commission which may receive, except
as provided in subdivision (2) of subsection (c), and by majority vote may distribute any
funds in the Community Development Fund created herein for the purposes of promoting economic
and community development, education, conservation, and fire protection. The commission shall
be comprised of the following members: (1) A person appointed by the Senator representing
Cullman County and whose term will coincide with the term of the Senator or until replacement.
(2) A person appointed by each of the three members of the House of Representatives who represent
Cullman County and whose term will coincide with the term of the appointing representative
or until replacement. A person appointed by the members of the legislative delegation from
Cullman County, who shall serve as chair and shall serve at the discretion of...
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40-12-270
Section 40-12-270 Disbursement of net proceeds from license taxes and registration fees;
Secondary Road Committee created. (a) The moneys collected each month by the judge of probate
from motor vehicle license taxes and registration fees, after deducting therefrom the amounts
referred to in subdivisions (1) and (2) of subsection (a) of Section 40-12-269, the
moneys remaining after making the said deductions being referred to in this section
as "the net proceeds," shall be disbursed by the judge of probate as follows: (1)
That portion of the net proceeds that consists of additional amounts paid under the schedule
of additional amounts set forth in subsection (b) of Section 40-12-248 shall be remitted
by the judge of probate to the State Treasurer who shall distribute said amounts as follows:
a. 64.75 percent of said amounts shall be distributed by the State Treasurer to the State
of Alabama; b. 35.25 percent of said amounts shall be apportioned and distributed by the State
Treasurer...
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45-43-242
Section 45-43-242 Sale, distribution, or delivery of malt or brewed beverages to retailers.
(a) The Lowndes County Commission is hereby authorized to levy a privilege or license tax
on all persons, firms, and corporations, selling, distributing, or delivering to retailers
in Lowndes County, any malt or brewed beverages including beer, lager beer, ale, porter, or
similar fermented malt liquor containing one-half of one percent or more of alcohol by volume,
which tax shall be in an amount equal to one cent ($.01) on each 12 fluid ounces or fractional
part thereof, sold or distributed within the county, including that sold or distributed within
all municipalities located in the county. Such tax shall be in addition to all other taxes
heretofore levied on the sale and distribution of such beverages in the county. (b) Any privilege
or license tax levied by this section shall be collected by or under the supervision
of the County Commission of Lowndes County. The commission shall provide...
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45-25-90
Section 45-25-90 DeKalb County Community Development Commission. (a) There is created
the DeKalb County Community Development Commission which shall be authorized to receive, and
by majority vote to distribute, any funds in the Community Development Fund created herein
for the purposes of promoting economic development, education, conservation, and fire protection.
These funds shall be expended in each House of Representatives district in DeKalb County in
accordance with the percentage of the population in DeKalb County that each district encompasses.
The commission shall be comprised of the following members: (1) The Judge of Probate of DeKalb
County or his or her designee, whose term shall coincide with the term of the judge of probate.
(2) A person appointed by the state senator representing DeKalb County, whose term shall coincide
with the term of the senator, or until replacement. (3) A person appointed by the House of
Representatives member, who represents a majority of the...
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45-27-247.06
Section 45-27-247.06 Payment of license tax; commission. (a) The license tax imposed
by this subpart shall be paid to the judge of probate and the judge of probate, after first
reimbursing the county general fund for expenses incurred in the administration and enforcement
of this subpart, and after deducting for his or her own use and benefit the commission as
hereinafter provided, shall, between the eleventh and twentieth of each month distribute the
remainder of the proceeds of the tax in the following manner: Sixty percent to be prorated
among the municipalities within the county upon the basis of the respective sales of cigarettes
within each municipality during the preceding calendar month; and 40 percent to be prorated
among the city and county boards of education for educational purposes on the basis of the
previous year's net enrollment of pupils. (b) For his or her service as provided in this subpart
the judge of probate shall be entitled to a commission of two and one-half...
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45-32-242.01
Section 45-32-242.01 Levy of tax for certain purposes. (a) In Greene County, in addition
to any and all other taxes heretofore levied, the county commission is hereby authorized to
levy and impose an additional ad valorem tax in the amount of 25 mills on each dollar of taxable
property: (1) Thirty-four percent of the tax shall be earmarked to the county general fund
to be used for general county purposes. (2) Forty percent of the tax shall be distributed
to the county board of education. (3) Twenty percent of the tax shall be distributed to the
municipalities and shall be divided among all municipalities based on the population of each
municipality. (4) Four percent shall be distributed and divided among the volunteer fire departments.
(5) Two percent shall be distributed to the county library board for a period of 10 years
and then to revert to the county general fund. (b) The additional ad valorem tax imposed by
this section shall be collected at the same time and in the same manner...
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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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45-35-244.33
Section 45-35-244.33 Charge for collection. (a) The Houston County Commission or its
designee shall charge the municipality for collecting municipal license, privilege, sales,
and use taxes a certain percentage of the amount collected. Notwithstanding the foregoing,
the charge shall not exceed five percent of the amount collected where the population of the
city or town is over 5,000 and shall not exceed 10 percent of the amount collected where the
population of the city or town is 5,000 or less. The Houston County Commission or its designee
shall cause, once each month, the amount of the charges, as determined by the Houston County
Commission in agreement with the respective municipality, to be retained or paid to the General
Fund of Houston County, for general fund purposes and uses. The percentage shall be in lieu
of any payment to Houston County for collecting the special municipal tax and may be deducted
each month from the gross revenues from the special municipal tax before...
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