45-20-232
Section 45-20-232 Fees; disposition of funds. (a) In Covington County, the fee for issuance
of a permit to carry a pistol concealed on or about the person or in a vehicle, as provided
in Section 13A-11-75, shall be twenty dollars ($20), which shall be collected by the sheriff.
(b) All fees so collected in Covington County shall be deposited into a fund to be designated
as the Sheriff's Fund. The fund shall be drawn upon by the sheriff of the county or his or
her appointed agent and shall be used exclusively for law enforcement purposes and in the
discharge of the sheriff's office as he or she sees fit. The establishment of the Sheriff's
Fund and the use of such funds shall in no way diminish or take the place of any other imbursement
or other source of income established for the sheriff or for the operation of his or her office.
(Act 2009-324, p. 551, §§1, 2.)...
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45-1-231
Section 45-1-231 Collection and disposition of pistol permit fee. In Autauga County, the fee
for issuance of a permit to carry a pistol in a vehicle or concealed on or about the person
as provided in Section 13A-11-75, shall be twenty dollars ($20), which shall be collected
by the sheriff and deposited in any bank located in Autauga County into a fund designated
the Sheriff's Fund. The fund shall be drawn upon by the sheriff and used exclusively for purposes
of law enforcement in the discharge of the sheriff's office as the sheriff sees fit. (Act
1967, 1st Sp. Sess., No. 61, p. 96, §1; Acts 1969, No. 871, p. 1580, §1; Act 81-922, 1st
Sp. Sess., p. 72, §1; Act 93-557, p. 916, §1.)...
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45-47-233
Section 45-47-233 Pistol permit fee. In Marion County, Alabama, the fee for issuance of a permit
to carry a pistol in a vehicle or concealed on or about the person as provided in Section
13-6-155, shall be fifteen dollars ($15) which shall be collected by the sheriff and deposited
in the county treasury and credited to a special fund to be known and designated as the sheriff's
fund. Such fund shall be drawn upon by the sheriff and used exclusively for the purpose of
law enforcement. (Acts 1971, No. 2376, p. 3805, § 1; Act 81-454, p. 796, § 1.)...
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45-12-232
Section 45-12-232 Fee; disposition of funds. In Choctaw County, the fee for issuance of a permit
to carry a pistol in a vehicle or concealed on or about the person as provided in Section
13A-11-73, shall be twenty dollars ($20) which shall be collected by the sheriff or judge
of probate and deposited in a sheriff's fund to be used at the discretion of the sheriff.
(Acts 1969, No. 1022, p. 1902, §1; Act 81-749, p. 1276, §1; Act 2010-683, p. 1654, §1.)...

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45-30-232
Section 45-30-232 Fee; disposition of funds. In Franklin County, the fee for issuance of a
permit to carry a pistol in a vehicle or concealed on or about the person as provided in Section
13A-11-75, shall be twelve dollars fifty cents ($12.50), which shall be collected by the sheriff
of such county and deposited in the county treasury. The county shall retain five dollars
($5) for the county general fund and seven dollars fifty cents ($7.50) shall be retained for
the operation of the sheriff's department to be expended as the sheriff may see fit. (Acts
1978, No. 514, p. 568, §1; Act 90-453, p. 640, §1; Act 90-543, p. 847, §1.)...
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45-10-235
Section 45-10-235 Fingerprinting fee. (a) The Sheriff of Cherokee County may charge a fee of
up to fifty dollars ($50) for fingerprinting persons for passport identification, employment
purposes, or other personal reasons; however, a fee may not be charged if the fingerprinting
is performed for law enforcement purposes. The fee provided by this section shall not apply
to a person applying for a pistol permit. (b) The fees collected shall be paid over to the
Sheriff's Law Enforcement Fund in Cherokee County to be used for law enforcement purposes
available upon requisition of the sheriff. (c) The charging of a fee for fingerprinting persons
and the payment of the fees to the Sheriff's Law Enforcement Fund in Cherokee County for law
enforcement purposes prior to August 1, 2020, are ratified, validated, and confirmed. (Act
2020-185, §§1-3.)...
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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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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
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45-13-232
Section 45-13-232 Fee; Sheriff's Fund. (a) This section shall apply only to Clarke County.
(b) In Clarke County, the total fee for issuance of a permit to carry a pistol pursuant to
Section 13A-11-75, shall be twenty dollars ($20) per year, which shall be collected by the
sheriff. (c) The fees collected by the sheriff or his or her agent pursuant to this section
shall be deposited in any bank located in Clarke County into a fund known as "The Sheriff's
Fund." (d) "The Pistol Permit Fund of Clarke County" created pursuant to Act
No. 294, H. 1052, 1977 (Acts 1977, p. 396), is abolished on July 26, 1995, and all funds on
deposit shall be transferred to "The Sheriff's Fund" created pursuant to this section.
(e) The Sheriff of Clarke County or his or her appointed agent shall draw upon the fund and
may use the fund exclusively for law enforcement purposes which are in the public interest.
The fund shall be audited annually by a certified public accountant. (Act 95-411, p. 898,
§§1-5.)...
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45-37-233
Section 45-37-233 Pistol permit fee. (a) This section shall be known as the Pistol Permit Reduction
Act of 1999 for Jefferson County. (b) In Jefferson County, the total fee for issuance of a
permit to carry a pistol as provided by Section 13A-11-75 shall be seven dollars fifty cents
($7.50) per year. The fee shall be paid by the sheriff to the county treasurer and the county
treasurer shall distribute the seven dollars fifty cents ($7.50) as follows: (1) Four dollars
fifty cents ($4.50) shall be distributed to the retirement system established by Article 12.
(2) Fifty cents ($.50) shall be distributed to the Jefferson County Sheriff's Fund. (3) Two
dollars fifty cents ($2.50) shall be distributed to a fund in the county treasury designated
the Jefferson County Legislative Delegation Office Fund to be further distributed as provided
herein. Any amounts previously distributed and not expended pursuant to this subdivision shall
be transferred to the fund. Any amounts in the fund over one...
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