45-32-243
Section 45-32-243 Disposition of funds. Commencing on July 1, 2003, the entire amount of the
exclusive statewide uniform beer tax shall be paid to the Judge of Probate of Greene County
and distributed as follows: (1) Five percent shall be paid to the judge of probate as commission
for the collection and administration of the tax. (2) Twenty percent shall be paid to the
county general fund to be distributed equally to the municipalities in Greene County. (3)
Thirty percent shall be paid to the county general fund to be distributed to the Greene County
Board of Education. (4) Five percent shall be paid to the county general fund to be used exclusively
for indigent health care. (5) Forty percent shall be paid to the county general fund. (Act
84-530, p. 1151, §1; Act 88-627, p. 986, §1; Act 2003-194, 1st Sp. Sess., p 514, §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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40-20-37
Section 40-20-37 Fees of probate judge; disposition of remainder of tax. From the taxes levied
and collected under this article, there shall be paid into the county general fund, or to
the judge of probate if he is on a fee basis, five percent as a cost of collection thereof.
The remainder shall be distributed as follows: 35 percent to the county general fund; 35 percent
to the county public school fund and 30 percent to the State General Fund. Such payment shall
be made on or before the fifteenth day of the month next succeeding that in which collection
may be made. (Acts 1957, No. 261, p. 332, §8.)...
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45-8-22
Section 45-8-22 Special licenses; additional taxes; maintenance of records. (a) It shall be
unlawful for any person, firm, or corporation, other than the state Alcoholic Beverage Control
Board, to sell at retail in Calhoun County any spirituous or vinous liquors without first
obtaining a special license from the judge of probate that shall be in addition to all other
licenses required by law. The amount of the special license shall be determined by the county
commission and shall be levied in the same manner as other county licenses are levied. Licenses
required by this subsection shall expire on September 30th following the date of purchase.
All proceeds from sales of the special licenses shall be placed in the general fund of the
county. (b) In addition to all other taxes levied on the possession for sale, or the sale,
of alcoholic beverages in Alabama, a tax is levied on the possession for sale, or the sale
of, spirituous or vinous beverages in Calhoun County in an amount set by the...
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45-8-22.01
Section 45-8-22.01 Legislative intent; disposition of funds. (a) The Legislature of Alabama
finds and declares that it is the intent of the Legislature that the provisions of this section
clarify but not change existing law and supplement existing law, by clarifying and showing
the intent of the Legislature in, but not changing, Act 2001-361, 2001 Regular Session, and
supplementing Act 2001-361, 2001 Regular Session, concerning the distribution of the proceeds
of the Calhoun County portion of the levelized excise tax on beer levied pursuant to Chapter
3 of Title 28. (b) The Calhoun County portion of the proceeds of the levelized state excise
tax on beer levied pursuant to Chapter 3 of Title 28, shall be collected by the Calhoun County
Judge of Probate and paid to the Calhoun County Commission. All of the tax proceeds shall
be distributed by the Calhoun County Commission as follows: (1) The first one thousand five
hundred dollars ($1,500) of the proceeds each month shall be deposited in...
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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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45-48-85.02
Section 45-48-85.02 Special recording fee. (a) In Marshall County, a special recording fee
of five dollars ($5) shall be paid to the county, and collected by the judge of probate, on
each real property instrument and each personal property instrument that may be filed for
record in the probate office and for the recording of other instruments and documents in the
probate office. The special recording fee shall be in addition to all other fees, taxes, and
other charges required by law to be paid upon the filing for record of any real property instruments
or personal property instruments and for the recording of other instruments and documents
in the probate office. (b) The proceeds from the special recording fees collected shall be
collected by the judge of probate and distributed by the judge of probate on a monthly basis
commencing October 1, 1992, as follows: (1) Forty percent to the judge of probate to be spent
at his or her discretion for the restoration of records, improving the...
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45-12-21
Section 45-12-21 Disposition of beer tax funds. (a) This section applies to Choctaw County
only. (b) Section 1(c)(2)(v) of Act 82-344, Acts of Alabama Regular Session 1982, to the contrary
notwithstanding, in Choctaw County the taxes shall be paid as follows: The entire amount of
tax shall be paid to the judge of probate and, after reimbursement of 2 1/2 percent for services
distributed as follows: (1) One-ninth to the county general fund from which seven thousand
dollars ($7,000) shall be credited to: a. One-third to the Choctaw County Rescue Squad. b.
One-third to the Choctaw County Historical Society. c. One-third to the Choctaw County Library
System. (2) Of remainder, twenty thousand dollars ($20,000) to Choctaw County Board of Education.
(3) Remainder up to ninety thousand dollars ($90,000) to the county and municipalities on
the basis of population. (4) Of revenue in excess of ninety thousand dollars ($90,000) 20
percent to the county board of education and remainder to the...
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45-37-243.09
Section 45-37-243.09 Distribution of taxes. All taxes required to be paid by this subpart to
the judge of probate, license commissioner, director of county department of revenue, or other
public officer performing like duties in such counties shall be received by him or her and
shall be distributed by him or her as follows: (1) Two percent of the taxes first shall be
paid by the judge of probate, license commissioner, director of county department of revenue,
or other public officer performing like duties in such counties to the general treasury of
the county for the collection and distribution of the taxes and the enforcement of this subpart.
(2) The remainder of the tax, after first deducting the two percent above provided shall be
paid to the county treasurer or like public official and be deposited by him or her in an
indigent care fund of such county provided for in this subpart. (3) The judge of probate,
license commissioner, director of county department of revenue, or other...
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45-17-21
Section 45-17-21 Beer tax distribution. (a) Any law to the contrary notwithstanding, in Colbert
County, the proceeds of the beer tax collected pursuant to Article 5B, commencing with Section
28-3-190, of Chapter 3 of Title 28, shall be distributed as follows: One cent ($.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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