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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-247.06.htm - 1K - Match Info - Similar pages
45-42-163
Section 45-42-163 Distribution of payments. Upon receipt by Limestone County of funds pursuant to Chapter 28, Title 40, as amended, Limestone County, within a reasonable time thereafter, shall distribute the funds so received as follows: (1) Effective through September 30, 2006, all funds shall be distributed as prescribed by Act 86-550, 1986 Regular Session (Acts 1986, p. 1124). (2) Effective October 1, 2007, and thereafter, the funds shall be distributed as follows: a. Before the percentage formula of distribution contained in paragraph b. is applied, the sum of two hundred ninety-three thousand dollars ($293,000) shall be distributed in the following manner: 1. Forty thousand dollars ($40,000) to Auburn University to be used exclusively for the benefit of the Limestone County Cooperative Extension Service. 2. Seven thousand five hundred dollars ($7,500) to the Limestone County Soil and Water Conservation District. 3. Thirty-seven thousand five hundred dollars ($37,500) to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-163.htm - 7K - Match Info - Similar pages
45-2-244.183
Section 45-2-244.183 Monthly installments of taxes; statements of gross proceeds; disposition of funds; violations. (a) The privilege license tax levied hereunder, except where otherwise provided, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the privilege license tax accrues. On or before such twentieth day, every person on whom the amounts levied hereunder are imposed shall render to the county, on a form or forms prescribed by the county commission or State Department of Revenue, a true and correct statement showing the gross proceeds of his or her business for the next preceding month, the amount of gross proceeds which are not subject to the privilege license tax, or are not to be used as a measurement of the amounts due by such person and the nature thereof, together with such other information as the county commission may require, and at the time of making such monthly report such person shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.183.htm - 5K - Match Info - Similar pages
45-21-140
Section 45-21-140 Sales and use tax authorized; use of funds. (a) This section shall apply only in Crenshaw County. (b) For purposes of this section, the following term shall have the following meaning: ELIGIBLE FIRE DEPARTMENTS and ELIGIBLE EMERGENCY MEDICAL SERVICES. A fire department in Crenshaw County that maintains an ISO-approved rating of at least Class 9, is certified under the Alabama Forestry Commission guidelines, and is a member in good standing of the Crenshaw County Association of Volunteer Fire Departments. An eligible emergency medical service means an emergency medical service that is licensed by the Alabama Department of Public Health, Office of EMS and Trauma, and is in good standing with the Crenshaw County Association of Volunteer Fire Departments. (c) Subject to approval at a local referendum as provided in this section, the Crenshaw County Commission may levy an additional one-half percent sales and use tax paralleling the state sales and use tax. The proceeds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-140.htm - 2K - 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
45-28-20
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28-20.htm - 5K - Match Info - Similar pages
45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a) In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized to levy a privilege or license tax in an amount not to exceed two percent against every person engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging, or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients for a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations, including the charge for use of rental of personal property and services furnished in such room or rooms. (b) There are exempted from the tax authorized by this section and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
45-9-245.08
Section 45-9-245.08 Disposition of funds. Proceeds from the additional taxes as prescribed by this part and deposited into the county's general funds shall be utilized as follows: (1) Forty percent of all revenues generated from the additional sales tax shall be utilized for the public safety concerns of the citizens of Chambers County that will promote the safety and well being of county citizens. (2) Sixty percent of the revenues shall be transferred into a special fund under the control of the county commission to be utilized exclusively for the construction and maintenance of county infrastructure items related to the development of industrial, economic, commercial, recreational, and public welfare projects. (Act 2006-396, p. 1000, ยง9.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.08.htm - 1K - Match Info - Similar pages
9-3-17
Section 9-3-17 Certification as volunteer fire department. (a) The term volunteer fire department shall apply to and be used to define an organized group of area residents who meet the following requirements for personnel, training, and equipment: (1) The group shall be organized and incorporated under the laws of the State of Alabama as a nonprofit organization or as an authority of a municipality, fire district, or other legal subdivision. The group shall actively respond to fires and other emergencies and shall have a clearly defined coverage area recognized by the Alabama Forestry Commission and the county fire association where the group is located as the primary fire protection provider for the coverage area. The group shall be comprised of not less than four members and shall provide monthly emergency response reports to the commission. All persons who are members of the group shall be known as volunteer fire fighters, and shall have been qualified as such by participating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-3-17.htm - 5K - Match Info - Similar pages
40-23-197
Section 40-23-197 Disposition of funds. (a) The proceeds of simplified sellers use tax paid pursuant to this part shall be appropriated to the department, which shall retain the amount necessary to fund the administrative costs of implementing and operating the program and to cover the amounts paid for refunds authorized in Section 40-23-196. The balance of the amounts collected shall be distributed as follows: (1) Fifty percent to the State Treasury and allocated 75 percent to the General Fund and 25 percent to the Education Trust Fund. (2) Twenty-five percent to each county in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution. (3) Twenty-five percent of funds to be distributed to each municipality in the state on a prorated basis according to population as determined in the most recent federal census prior to the distribution. (b) Effective for tax periods beginning on or after January 1, 2019, the net...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-197.htm - 2K - Match Info - Similar pages
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