45-45-233
Section 45-45-233 Operation of jail store; disposition of funds. (a) The Sheriff of Madison
County is hereby authorized to operate a jail store within the confines of the county jail.
The jail store shall be operated to serve the needs of the county jail population. (b) All
funds generated by the jail store after business and operating expenses have been deducted
shall be paid into the county general fund and pledged exclusively for law enforcement purposes.
The money shall be expended only as directed by the sheriff for improvement of law enforcement
within the county. (c) The Department of Examiners of Public Accounts is hereby authorized
to audit the moneys annually and submit a copy of the audit to the sheriff within 30 days
of its completion. (Act 82-376, p. 551, §§ 1-3.)...
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45-5-231
Section 45-5-231 Jail commissary, contract telephones, and vending machines; disposition of
funds. (a) The Sheriff of Blount County may operate a jail commissary and contract telephones
for inmates within the confines of the county jail. The jail commissary and inmate telephones
shall be operated to serve the needs of the county jail population. (b) The sheriff may retain
the profits derived from the commissary, inmate telephones, pay telephones, and vending machines
located at the Blount County Law Enforcement Center. Any and all profits collected shall be
deposited by the Sheriff of Blount County or his or her appointed agent in any bank located
in Blount County selected by the sheriff into a fund known as the "Sheriff's Jail Fund."
(c) The Sheriff's Jail Fund as provided in subsection (b) shall be drawn upon the Sheriff
of Blount County or his or her appointed agent and shall be used exclusively for law enforcement
purposes in the public's interest in the discharge of the sheriff's...
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45-47-232
Section 45-47-232 Jail canteen. (a) The Sheriff of Marion County may operate a jail canteen
for the benefit of prisoners in county custody. The sheriff shall be responsible for the operation
of the canteen. (b) The sheriff may retain the profits derived from the pay telephones, vending
machines, and canteen located in the county jail in a special fund known as the law enforcement
fund which shall be used by the sheriff for law enforcement purposes in the county. The fund
shall be managed exclusively by the sheriff. (c) The sheriff shall prepare an annual report
detailing expenditures made during each fiscal year from the law enforcement fund. A copy
of the report shall be filed no later than 60 days after the close of each fiscal year with
the county commission, the presiding judge of the circuit court of the county, and the county
district attorney. (d) Any actions relating to the operation of pay telephones, vending machines,
or a canteen in the county jail before June 20, 1995, are...
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45-2-232.01
Section 45-2-232.01 Law Enforcement Fund. (a) The sheriff shall establish and maintain a Law
Enforcement Fund in a bank located in Baldwin County. All proceeds collected under this part
shall be deposited by the sheriff into the Law Enforcement Fund. (b) The sheriff shall keep
an account of all jail store sales and telephone usage and transactions of the Law Enforcement
Fund for annual audit by the Department of Examiners of Public Accounts, which shall be audited
at the same time other accounts of the sheriff are audited. The Department of Examiners of
Public Accounts shall submit a copy of the audit to the sheriff within 30 days of its completion.
(Act 96-615, p. 978, §2.)...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County
may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, farm
machinery, and any parts of such machines or any motor vehicle, truck...
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25-4-10
Section 25-4-10 Employment. (a) Subject to other provisions of this chapter, "employment"
means: (1) Any service performed prior to January 1, 1978, which was employment as defined
in this section prior to such date and, subject to the other provisions of this section, services
performed for remuneration after December 31, 1977, including service in interstate commerce,
by: a. Any officer of a corporation; or b. Any individual who, under the usual common law
rules applicable in determining the employer-employee relationship, has the status of an employee;
or c. Any individual other than an individual who is an employee under paragraphs a. or b.
of this subdivision (1) who performs services for remuneration for any person: 1. As an agent-driver
or commission-driver engaged in distributing meat products, bakery products, beverages (other
than milk) or laundry or dry cleaning services for a principal; 2. As a traveling or city
salesman engaged upon a full-time basis in the solicitation on...
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45-20-231
Section 45-20-231 Jail concessions; concession fund. (a) The Sheriff of Covington County may
operate a jail concession. The sheriff, sheriffs deputies, or agents or employees of the sheriff,
or any combination of these persons, may sell soft drinks, cigarettes, personal items, and
other concession items to county prisoners and state prisoners in county custody. The sheriff
shall be responsible for the operation of the concession. (b)(1) The sheriff shall establish
and maintain a concession fund in a bank licensed to do business in the state. All monies
collected under this section shall be deposited by the sheriff into the concession fund. (2)
The sheriff shall keep an account of all concession sales and transactions of the concession
fund for annual audit by the Department of Examiners of Public Accounts. The concession account
and fund shall be audited at the same time other accounts of the sheriff are audited. The
Department of Examiners of Public Accounts shall submit a copy of the...
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45-35-232
Section 45-35-232 Operation; concession fund. (a) The Sheriff of Houston County may operate
a jail concession. The sheriff, sheriff's deputies, or agents or employees of the sheriff,
or any combination of these persons, may sell soft drinks, cigarettes, personal items, and
other concession items to county prisoners and state prisoners in county custody. The sheriff
shall be responsible for the operation of the concession. (b)(1) The sheriff shall establish
and maintain a concession fund in a bank licensed to do business in the state. All monies
collected under this section shall be deposited by the sheriff into the concession fund. (2)
The sheriff shall keep an account of all concession sales and transactions of the concession
fund for annual audit by the Department of Examiners of Public Accounts. The concession account
and fund shall be audited at the same time other accounts of the sheriff are audited. The
Department of Examiners of Public Accounts shall submit a copy of the audit...
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45-34-232
Section 45-34-232 Jail concession ; disposition of funds. (a) The Sheriff of Henry County may
operate a jail concession. The sheriff, sheriff's deputies, or agents or employees of the
sheriff, or any combination of these persons, may sell soft drinks, cigarettes, personal items,
and other concession items to county prisoners and state prisoners in county custody. The
sheriff shall be responsible for the operation of the concession. (b)(1) The sheriff shall
establish and maintain a concession fund in a bank licensed to do business in the state. All
monies collected under this section shall be deposited by the sheriff into the concession
fund. (2) The sheriff shall keep an account of all concession sales and transactions of the
concession fund for annual audit by the Department of Examiners of Public Accounts. The concession
account and fund shall be audited at the same time other accounts of the sheriff are audited.
The Department of Examiners of Public Accounts shall submit a copy of...
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45-1-232.24
Section 45-1-232.24 Autauga County Work Release Fund; disposition of wages. (a) The sheriff
may establish the Autauga County Work Release Fund at a bank selected by the sheriff located
in Autauga County, Alabama. The employer of an inmate involved in work release shall pay the
wages of the inmate directly to the board. All wages received by the board under this subpart
shall be deposited by the board into the fund. The fund shall be administered by the board,
or by the sheriff as designee of the board, in accordance with the rules established by the
board. (b) The board shall adopt rules concerning the disbursement of any wages of the inmate
involved in the program. (c) The board may apply from the wages of the inmate received by
the board up to 40 percent of the gross wages of the inmate for the payment of costs incident
to the confinement of the inmate, as well as for any law enforcement purposes deemed appropriate
by the board. (d) The board may adopt policies to allow the monies to...
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