45-2-244.107
Section 45-2-244.107 Charge for collection; disposition of funds. The State Department of Revenue shall charge Baldwin County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Baldwin County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in the county under this subpart. Such charge for collecting such special tax may be deducted each month from the gross revenues from such special tax before certification of the amount of the proceeds thereof due Baldwin 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/1975/45-2-244.107.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
45-6-246.07
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
23-1-332
Section 23-1-332 Creation; revenue sources; allocation of revenue; use of funds; funds to be matched; obligation limitations; role of department; unobligated funds. (a) There is created within the state a program to be known as the Rural Access Program. (b) The following revenues sources shall be allocated for use of the Rural Access Program. (1) Motor fuel taxes distributed to the Department of Transportation and deposited in the Public Road and Bridge Fund under the provisions of Sections 40-17-13 and 40-17-222, in excess of 105 percent of the base year receipts, compounded annually. Fiscal year 1994-95 is the base year. Any motor fuel tax receipts that exceed 105 percent of the base year receipts compounded annually shall be allocated to the Rural Access Program for allocation to the 67 counties of the state. (2) Other funds including, but not limited to, matching funds provided by counties. (c) Allocation of the revenue received shall be as follows: (1) Other funds shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-332.htm - 6K - Match Info - Similar pages
32-6-68
Section 32-6-68 Annual fee; distribution of fees. (a) Each distinctive license plate issued shall require, in addition to the standard registration fee, an additional annual fee of fifty dollars ($50). (b) The additional license plate fee as provided for in subsection (a) shall be distributed in the following manner: (1) Two and one-half percent commission, provided by Section 40-12-269(a)(1). (2) Manufacturing costs of one dollar and fifty cents ($1.50) to the Department of Corrections. (3) Administrative costs of one dollar ($1) to the Department of Revenue. (4) A state share of five dollars ($5) shall be transmitted to the state Comptroller for deposit in an account maintained by the Department of Senior Services to be used by the department to provide meals to senior citizens under a program to be known as the "John L. Buskey Senior Meals Program." Funds deposited in the account are continuously appropriated to the department for the purpose of this subdivision. This subdivision...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-6-68.htm - 2K - Match Info - Similar pages
45-22-161
Section 45-22-161 TVA Payments Fund. (a) Any payments coming into the treasury of Cullman County that are derived, directly or indirectly, from payments by the Tennessee Valley Authority in lieu of the payment of ad valorem taxes shall be placed in a separate fund to be known as the "TVA Payments Fund." Except as provided in subsection (b), the monies in the fund shall be paid out and used in the following percentages and manner: (1) Fifty percent shall be used exclusively for the maintenance, repair, construction, and reconstruction of the public roads and bridges in Cullman County. (2) Twenty-five percent shall be distributed directly to the incorporated municipalities in Cullman County on the basis of population. (3) Twenty-five percent shall be paid into the general fund and may be used for any of the lawful purposes of Cullman County. (b) Notwithstanding subsection (a), commencing October 1, 2001, from the amounts received in the "TVA Payments Fund," directly or indirectly, there...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-161.htm - 1K - Match Info - Similar pages
45-23-141.04
Section 45-23-141.04 Fee - Collection, administration, and enforcement. The fire and emergency medical service fee shall be collected, administered, and enforced at 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 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 fee shall be paid into a special county fire and emergency medical services fund. Within 30 days of payment into the special fund, the county commission shall transfer the funds to the Dale County Volunteer Firefighters Association and the Dale County Rescue Squad Association in the following manner: Twenty percent of the fee shall go the Dale County Rescue Squad Association to be divided evenly among Dale County's eligible emergency medical service squads; 80...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-141.04.htm - 1K - Match Info - Similar pages
45-25-160.03
Section 45-25-160.03 Distribution of Tennessee Valley Authority payments in lieu of taxes. The distribution of the share of in-lieu-of-taxes payments of T.V.A. for DeKalb County shall be as follows: (1) DeKalb County Economic Development Authority shall be appropriated the first fifty thousand dollars ($50,000) through the fiscal year ending September 30, 2013. Beginning October 1, 2013, the DeKalb County Economic Development Authority shall receive the following appropriations: a. Fiscal year 2013-2014, the first seventy-five thousand dollars ($75,000). b. Fiscal year 2014-2015, the first one hundred thousand dollars ($100,000). c. Fiscal year 2015-2016, the first one hundred twenty-five thousand dollars ($125,000). d. In the fiscal year beginning October 1, 2016, and beyond, the amount appropriated to the DeKalb County Economic Development Authority shall remain at one hundred twenty-five thousand dollars ($125,000), unless otherwise specified by local act of the Legislature. (2) Of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-25-160.03.htm - 3K - Match Info - Similar pages
45-26-246.05
Section 45-26-246.05 Disposition of funds. Except as otherwise provided in this part, the balance of the proceeds from the tax levied by this part shall be deposited into the Elmore County Lodging Fund. The net proceeds from the tax collected outside of the municipalities shall be used by the county for economic development purposes. Sixty-seven percent of the remaining funds in the lodging fund shall be used by the county for economic development purposes. Thirty-three percent of the remaining funds in the lodging fund shall be distributed to the municipalities on an equal basis where the lodging tax was collected to be used by the municipality for economic development purposes pursuant to an agreement with Elmore County. If Elmore County and any municipality fail to agree on the use of the funds by the municipality, that portion shall revert to the lodging fund for appropriation by the county for economic development purposes. All of the net proceeds from any room fees shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.05.htm - 1K - Match Info - Similar pages
45-40-161
Section 45-40-161 Distribution of payments. (a) Pursuant to the authority granted by Sections 40-28-1 to 40-28-3, inclusive, Lawrence County's share of payments made by the Tennessee Valley Authority to the state in lieu of ad valorem taxes shall be distributed as provided by this section: (1) For the 1983-84 fiscal year, the Lawrence County Commission shall receive ninety thousand dollars ($90,000) in a special allotment to replace alcoholic beverage proceeds taxes and to assist the following agencies in the following amounts: a. Each fire department established before January 1, 1982, shall receive two thousand dollars ($2,000). b. Each fire department established after January 1, 1982, shall receive four thousand dollars ($4,000). c. The Lawrence County Rescue Squad shall receive two thousand dollars ($2,000). d. The Lawrence County Youth Aid Fund shall receive two thousand dollars ($2,000). (2) For the 1984-85 fiscal year and each fiscal year thereafter, each fire department, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-161.htm - 2K - Match Info - Similar pages
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