45-37-234
Section 45-37-234 Jail store. (a) The Sheriff of Jefferson County is authorized to operate
a jail store for inmates within the confines of the Jefferson County Detention Facility and
Annexes. The jail store shall be operated to serve the needs of the county jail population.
(b) All monies collected under subsection (a) shall be deposited by the Sheriff of Jefferson
County or the appointed agent of the sheriff in any bank located in Jefferson County selected
by the sheriff into a fund known as the Sheriff's Commissary Fund. (c) The Sheriff's Commissary
Fund as provided in subsection (b) shall be drawn upon by the Sheriff of Jefferson County
or the appointed agent of the sheriff and shall be used for the betterment of law enforcement
or in the interest thereof or in the public's interest in the discharge of the office of the
sheriff, as the sheriff sees fit. (d) All monies collected, if any, as outlined in subsection
(a) prior to September 11, 1997, shall be transferred into the...
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45-43-232
Section 45-43-232 Jail store; disposition of funds. (a) The Sheriff of Lowndes County may operate
a jail store or commissary for all inmates within the confines of Lowndes County custody.
The jail store or commissary shall be operated to serve the needs of the county jail population.
(b) Any and all monies collected under subsection (a) shall be deposited by the Sheriff of
Lowndes County, or his or her appointed agent, in any bank located in Lowndes County selected
by the sheriff, into a fund known as the sheriff's law enforcement fund. (c) The sheriff's
law enforcement fund shall be drawn upon by the Sheriff of Lowndes County, or his or her appointed
agent, and shall be used for the betterment of law enforcement in the public's interest in
the discharge of the sheriff's office, as the sheriff sees fit. (d) Any and all monies collected
prior to May 23, 2000, shall be transferred into the sheriff's law enforcement fund created
by this section. (e) The establishment of the sheriff's law...
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45-30-231.01
Section 45-30-231.01 Jail store. (a) The Sheriff of Franklin County, or the authorized agents
of the sheriff, may operate a jail store for prisoners within the confines of the county jail.
The jail store shall be operated to serve the needs of the jail population. (b)(1) The sheriff
shall establish and maintain a Law Enforcement Commissary Fund in a bank located in Franklin
County selected by the sheriff. All proceeds collected under this section shall be deposited
by the sheriff into the Law Enforcement Commissary Fund. (2) The sheriff shall keep an account
of all jail store sales and transactions of the Law Enforcement Commissary Fund for audit
by the Department of Examiners of Public Accounts. The jail store account and Law Enforcement
Commissary 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 to the sheriff
within 30 days of its completion. (c) All profits realized in...
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45-40-232.01
Section 45-40-232.01 Law enforcement fund. (a) The Sheriff of Lawrence County, Alabama, may
retain the funds accruing from the pay telephones and vending machines in the county courthouse
annex and 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. (b) 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. (Act
93-506, p. 844, §§1, 2.)...
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45-40-233.20
Section 45-40-233.20 Operation of jail store; disposition of funds. (a) The Sheriff of Lawrence
County, or the authorized agents of the sheriff, may operate a jail store for prisoners within
the confines of the county jail. The jail store shall be operated to serve the needs of the
jail population. (b)(1) The sheriff shall establish and maintain a law enforcement commissary
fund in a bank located in Lawrence County selected by the sheriff. All proceeds collected
under this section shall be deposited by the sheriff into the law enforcement commissary fund.
(2) The sheriff shall keep an account of all jail store sales and transactions of the law
enforcement commissary fund for audit by the Department of Examiners of Public Accounts. The
jail store account and law enforcement commissary 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 to the sheriff within 30 days of its...
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45-4-235
Section 45-4-235 Operation of jail store; disposition of funds. (a) The Sheriff of Bibb County
or the authorized agents of the sheriff may operate a jail store for prisoners within the
confines of the county jail. The jail store shall be operated to serve the needs of the jail
population. The county commission, at the request of the sheriff, may contract with a provider
to supply and operate the jail store. (b) All proceeds collected under this section shall
be deposited in the county general fund. (c) The sheriff shall keep an account of all jail
store sales. The jail store account 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 and county commission within 30 days of its completion. (Act 2013-407,
p. 1552, §§1-3; Act 2014-446, p. 1672, §1.)...
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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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45-13-231
Section 45-13-231 Jail canteen; inmate telephone system; Sheriff's Jail Fund. (a) The Sheriff
of Clarke County or the authorized agents of the sheriff may operate a jail canteen and inmate
telephone system within the confines of the county jail to serve the needs of the jail population.
After the costs and operating expenses are deducted from the income, excluding any income
from fees paid for the boarding and feeding of prisoners, the net revenues shall be deposited
in the Sheriff's Jail Fund. (b)(1) The sheriff shall establish and maintain a Sheriff's Jail
Fund in a bank located in Clarke County. (2) The sheriff shall keep an account of all jail
canteen and inmate telephone system sales and transactions and the Sheriff's Jail Fund for
annual audit by the Department of Examiners of Public Accounts. The jail canteen and inmate
telephone system account and fund shall be audited at the same time other accounts of the
sheriff are audited. The Department of Examiners of Public Accounts...
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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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45-7-232
Section 45-7-232 Operation of jail store; Law Enforcement Fund. (a) The Sheriff of Butler County
or the authorized agents of the sheriff may operate a jail store for prisoners within the
confines of the county jail. The jail store shall be operated to serve the needs of the jail
population. (b)(1) The sheriff shall establish and maintain a Law Enforcement Fund in a bank
located in Butler County. All proceeds collected under this section shall be deposited by
the sheriff into the Law Enforcement Fund. (2) The sheriff shall keep an account of all jail
store sales and transactions of the Law Enforcement Fund for annual audit by the Department
of Examiners of Public Accounts. The jail store account and Law Enforcement 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 to the sheriff within 30 days of its completion.
(c) All profits realized in the operation of the jail store shall...
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