45-28-91.02
Section 45-28-91.02 Applicability and disposition of lodging tax. (1) Beginning October 1,
2016, the first four hundred ninety-one thousand dollars ($491,000) of the annual proceeds
of any lodging tax due Etowah County pursuant to Section 45-28-243, Section 45-28-243.01,
or any other lodging tax payable to the county shall be paid into the county treasury to be
distributed to the Etowah County Tourism Board established by this part to be used to carry
out the purposes of this part. The remaining portion of the proceeds shall be distributed
to the Etowah County Mega Sports Complex Authority. (2) Notwithstanding any provision of Section
45-28-243 or Section 45-28-243.01, the lodging taxes levied by Section 45-28-243 and Section
45-28-243.01 shall not apply to rooms, lodgings, or accommodations supplied for a period of
30 continuous days or more in any place. (Act 2009-497, p. 917, §3; Act 2016-370, §1.)...

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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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45-28-20
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...
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45-39-221.07
Section 45-39-221.07 Distribution of county lodging tax. The State Department of Revenue shall
distribute the net proceeds of the county lodging tax as provided in this section: (1) Prior
to the organization of the tourism board hereunder, the net proceeds of the county lodging
tax collected from persons and businesses operating in the corporate limits or planning jurisdiction
of any municipality shall be distributed to that municipality; and the net proceeds of the
county lodging tax collected from persons and businesses operating in the county, but not
within the corporate limits or planning jurisdiction of any municipality, shall be distributed
to the county. This subdivision shall become operative on June 1, 2014, but subject, however,
to the effectuation of the succeeding provisions of this section. (2)a. Subsequent to the
organization of the tourism board hereunder, there shall be distributed directly to the tourism
board 75 percent of the net proceeds of the county lodging tax...
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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...
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45-17-21
Section 45-17-21 Beer tax distribution. (a) Any law to the contrary notwithstanding, in Colbert
County, the proceeds of the beer tax collected pursuant to Article 5B, commencing with Section
28-3-190, of Chapter 3 of Title 28, shall be distributed as follows: One cent ($.01) per 12
fluid ounces or fractional part thereof on all beer sold within the county shall be paid to
the probate judge and the proceeds shall be distributed by the probate judge as follows: (1)
Two-fifths to the hospital fund of the county; (2) One-tenth to the county board of education
for the benefit of the schools outside of the Cities of Sheffield, Tuscumbia, and Muscle Shoals;
(3) One-tenth to the Sheffield Board of Education for the benefit of the schools of Sheffield;
(4) One-tenth to the Tuscumbia Board of Education for the benefit of the schools of the City
of Tuscumbia; (5) One-tenth to the Muscle Shoals Board of Education for the benefit of the
schools of Muscle Shoals; (6) And, one-fifth to the general...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-28-243.01
Section 45-28-243.01 Privilege or license surcharge. (a) This section shall be applicable only
to Etowah County. (b) There is levied and imposed, in addition to all other surcharges of
every kind now imposed by law, a privilege or license surcharge upon every person, firm, or
corporation engaging in the business of renting or furnishing any room or rooms, lodging,
or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or
any other place in which rooms, lodgings, or accommodations are regularly furnished to transients
for a consideration, in an amount of one dollar and fifty cents ($1.50) per night per room,
rooms, lodgings, or accommodations. There is exempted from the surcharge levied under this
section any rentals or services taxed under Division 1, commencing with Section 40-23-1, of
Article 1, Chapter 23, Title 40. The surcharge shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place....
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45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to Elmore County on or before the 20th
day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision
of this part providing for the responsibility of the county to collect and administer the
tax provided in this part, the county may contract with an agent to perform all or any part
of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with other information
as the county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
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45-3A-51.12
Section 45-3A-51.12 Disposition of funds. All state, local and municipal laws or ordinances
to the contrary notwithstanding, the proceeds of the tax levied herein as well as the proceeds
of any municipal taxes levied, including any levy collected by the Department of Revenue,
in the City of Eufaula as of June 1, 1996, on businesses of renting rooms, lodging or accommodations
to transients within the City of Eufaula shall be distributed, after deduction of cost of
collection, 60 percent of the combined total to the Eufaula-Barbour County Chamber of Commerce,
for the public purpose of promoting tourism and economic development and 40 percent of the
combined total to the Eufaula City General Fund. (Act 96-620, p. 986, §13.)...
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