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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
45-35-140.05
Section 45-35-140.05 Disposition of funds. Funds paid to eligible volunteer fire departments
and the association shall only be expended for fire protection, 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 or the personnel of a volunteer
fire department, or both. The funds may not be expended for salaries, food, drink, social
activities, or fund-raising activities. After receiving the funds, the volunteer fire departments
and association shall keep accurate records to verify that the funds were properly expended.
By September 15th of each year, the departments and association shall file a form with the
county commission detailing the expenditure of all funds during the previous 12 months. The
filing shall also account for all unspent funds and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-140.05.htm - 2K - Match Info - Similar pages
45-49-151.17
Section 45-49-151.17 Disposition of funds. (a) All fees, commissions, taxes, and other monies,
including fines and forfeitures, received under this subpart shall be paid to the racing commission
and shall be remitted by it to the county treasurer for deposit in the county treasury to
the account of the Mobile County Racing Commission as directed by the racing commission. All
monies remaining after payment of the expenses incurred in the administration of this subpart
including, but not limited to, the payment of the salaries and expenses of the members and
employees of the racing commission, and subject to any reserves for contingencies as the racing
commission shall direct, shall be distributed by the county treasurer monthly as follows:
(1) Until the capital improvement fund has accumulated four million two hundred thousand dollars
($4,200,000): Forty percent to the University of South Alabama for the use of the medical
school; 10 percent to S. D. Bishop State Community College; 15...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-151.17.htm - 8K - Match Info - Similar pages
45-36-246
Section 45-36-246 Levy and collection of tax. (a) There is levied from each producer of coal
in Jackson County a privilege or license tax to be known as a severance tax. The rate of the
tax shall be twenty cents ($.20) per ton of coal severed. (b) The tax herein levied shall
be in addition to any state tax heretofore or hereafter imposed on the severance of coal,
but shall be the only severance tax levied by the county on coal. One hundred percent of the
net proceeds from such tax shall be deposited in a special fund known as the Coal Severance
Tax Road Fund. Expenditures from this Coal Severance Tax Road Fund shall be made for the purpose
of repairs, maintenance, and construction of roads and bridges in Jackson County with preference
to be given, when possible, to roads and bridges which have been damaged by coal hauling and
mining activities but with the Jackson County Commission to have sole discretion in determining
and designating upon which roads and bridges such sums shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-246.htm - 3K - Match Info - Similar pages
45-40-141.04
Section 45-40-141.04 Collection and administration of fee; disposition of funds. The fee provided
in this part shall be levied, collected, administered, and enforced at the same time, in the
same manner, and under the same requirements and laws as state ad valorem taxes. The officials
collecting or assessing the fee shall be entitled to the same fees and compensation as are
provided for collecting and assessing ad valorem taxes. The proceeds of the fee shall be paid
into the county general fund. Within 30 days after payment into the county general fund, the
county governing body shall pay the funds to the Lawrence County Firefighters and Rapid Responders,
Inc., hereafter referred to as the county association. The county association shall distribute
the funds among all eligible volunteer fire departments as follows: (1) Fifty percent of the
money shall be divided equally among all eligible volunteer fire departments. (2) Fifty percent
of the money shall be divided according to a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-141.04.htm - 1K - Match Info - Similar pages
45-43-246.08
Section 45-43-246.08 Charge for collection. The State Department of Revenue shall charge Lowndes
County for collecting the special county taxes levied an amount not to exceed 10 percent of
the amount collected. 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 Lowndes 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 month in which the department makes the first collections
hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected
under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes
County during the month immediately preceding the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.08.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
45-49-171.43
Section 45-49-171.43 Funding - Accounts; disposition of funds. (a) The county commission shall
establish an account or accounts within the general fund of the county for payment of such
amounts recommended by the Mobile County Indigent Care Board, as set forth herein. The county
commission shall place into such account or accounts an amount equal to the sum of one-half,
or 50 percent, of all oil and gas severance tax revenues, designated for and distributed to
the General Fund of Mobile County, and remaining after distribution of those revenues to the
Mobile County Board of Health and the Mobile County Board of Education provided for by Section
45-49-248, pursuant to Article 1, commencing with Section 40-19-1, of Chapter 20, Title 40,
as amended, not to include any and all net revenues held in escrow, as a result of litigation,
for Mobile County which have been collected pursuant to Act 79-434 and Act 80-708. (b) Allocation
of such revenues for indigent care shall not exceed five...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-171.43.htm - 2K - Match Info - Similar pages
40-13-58
Section 40-13-58 Disposition of funds. (a) All revenues collected from the tax levied pursuant
to this article, less an amount to cover the expenses of administration and collection and
one-half of all interest and penalties collected, as provided in subsection (b) of Section
40-13-57, shall be remitted quarterly to the governing body of the county from which the severed
material was severed within 60 days following the end of a calendar quarter along with a report
prepared by the department detailing how the amount remitted was determined. Notwithstanding
the above, the aggregate amount retained by the department to defray the expenses described
herein shall not exceed 1.5 percent of the total revenues collected during such calendar quarter
and shall be credited to its current service revenue. (b) The revenues remitted to a county
as provided in subsection (a) shall be deposited into a fund held and dispensed by the county
commission and designated as the severed material severance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-58.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-50.htm - 5K - Match Info - Similar pages
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