45-15-242
Section 45-15-242 Sale of fireworks. (a) The County Commission of Cleburne County is hereby authorized to levy and collect a local county tax on the sale of fireworks in Cleburne County in an amount not to exceed eight cents ($.08) per one dollar ($1) of gross sales. The net proceeds of the first two cents ($.02) per one dollar ($1) gross sales of any such tax levied and collected shall be distributed equally among the volunteer fire departments located in the county. The remaining net proceeds shall be paid to the county general fund. (b) The local sales tax on fireworks herein authorized, if levied, shall be collected in the same manner as the state sales tax is collected in Cleburne County and shall be collected by the judge of probate. (Act 90-429, p. 592, §§1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-15-242.htm - 1K - Match Info - Similar pages
45-23-141.06
Section 45-23-141.06 Disposition of funds. Funds paid to the county firefighters and rescue squad association, to be distributed to volunteer fire departments and emergency medical service squads, shall only be expended for fire protection and emergency medical services, including training, supplies, and equipment. The funds may also be expended to purchase insurance, including liability insurance, to insure coverage of acts or omissions which are directly related to the functions of a volunteer fire department or emergency medical service squad which are committed by a volunteer fire department or emergency medical service squad and the personnel of a volunteer fire department or emergency medical service squad. The funds may not be expended for salaries, food, drink, social activities, or fund-raising activities. After receiving the funds, the volunteer fire departments and emergency medical service squads shall keep accurate records to verify that the funds were properly expended....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-23-141.06.htm - 2K - Match Info - Similar pages
45-2-245.20
Section 45-2-245.20 Trust fund established; administration. (a) Any laws or parts of laws to the contrary notwithstanding, any annual privilege tax levied upon persons engaging in the business of producing or severing oil or gas or other hydrocarbons from the soil or waters of Baldwin County measured by the gross value of such oil or gas or other hydrocarbons and which tax is applicable only in Baldwin County and under which collections were being made on January 1, 1987, shall be continued and collected only as herein prescribed. (1) All revenues collected from such local severance taxes, shall, beginning the first day of the month following May 19, 1989, be paid into the general fund of the county exclusively for transfer and deposit into the trust fund hereby established until the total sum of fifteen million dollars ($15,000,000) in severance tax revenues of the type described in this section, excluding any interest income on amounts deposited therein from such total sum, has been...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-245.20.htm - 6K - Match Info - Similar pages
45-35-140.05
Section 45-35-140.05 Disposition of funds. Funds paid to eligible volunteer fire departments and the association shall only be expended for fire protection, including training, supplies, and equipment. The funds may also be expended to purchase insurance, including liability insurance, to insure coverage of acts or omissions which are directly related to the functions of a volunteer fire department which are committed by a volunteer fire department or the personnel of a volunteer fire department, or both. The funds may not be expended for salaries, food, drink, social activities, or fund-raising activities. After receiving the funds, the volunteer fire departments and association shall keep accurate records to verify that the funds were properly expended. By September 15th of each year, the departments and association shall file a form with the county commission detailing the expenditure of all funds during the previous 12 months. The filing shall also account for all unspent funds and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35-140.05.htm - 2K - Match Info - Similar pages
45-36-250.01
Section 45-36-250.01 Reimbursement of surplus funds. (a) Notwithstanding any other law to the contrary, the Jackson County Commission may reimburse the Jackson County General Fund for all payments made from the general fund for, or related to, the operation of the Jackson County Solid Waste Program. Funds used for a reimbursement by the county commission shall be derived from surplus funds over the operating costs of the Jackson County Solid Waste Program as determined by standard government fund accounting principles. (b) The county commission may receive a reasonable administrative fee payable to the Jackson County General Fund by a transfer of funds from the Solid Waste Fund in an amount up to five percent of the gross revenue generated by the Jackson County Solid Waste Program on an annual basis in order to reimburse the county general fund for expenses related to the administration of the solid waste program and fund. (Act 2014-311, p. 1113, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-250.01.htm - 1K - Match Info - Similar pages
45-16-140.06
Section 45-16-140.06 Transfer of funds upon dissolution or abandonment of volunteer fire department. Upon dissolution or abandonment of any eligible fire department or emergency medical service squad and after all lawful indebtedness has been satisfied, any remaining funds derived from this article or any assets purchased with funds derived from this article shall be transferred to the Coffee County Commission. If a fire department is abandoned or dissolved, the Coffee County Commission shall transfer the funds to the Coffee County Volunteer Firefighters Association. If an emergency medical service squad is abandoned or dissolved, the Coffee County Commission shall transfer the funds to the Coffee County General Fund. Those entities shall distribute remaining funds in the best interest of providing emergency medical services and fire protection in the area once served by the abandoned or dissolved fire department or emergency medical service squad. In the event there are no fire...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-16-140.06.htm - 1K - Match Info - Similar pages
45-5-246.07
Section 45-5-246.07 Disposition of funds. All taxes collected under this part shall be remitted to Blount County as all other sales and use taxes applicable to the county, whether imposed by state statutes or local act. All net proceeds from the tax authorized by this part shall be distributed as follows: (1) The first fifty thousand dollars ($50,000) collected annually shall be remitted to the Blount County Commission for disbursement equally to the fire departments with ISO ratings of 9 or below located within Blount County, which shall include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent (50%) to the Blount County Commission restricted to the general maintenance and construction of county roads and bridges classified as farm-to-market roadways, major or minor collectors, or other roadways that have previously received federal aid, with the first 100 miles of roadways so described, to be renovated pursuant to step two of the moving Blount County...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-246.07.htm - 2K - Match Info - Similar pages
45-6-246.07
Section 45-6-246.07 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All taxes collected under this part shall be remitted to Blount County as all other sales and use taxes applicable to the county, whether imposed by state statutes or local act. All net proceeds from the tax authorized by this part shall be distributed as follows: (1) The first fifty thousand dollars ($50,000) collected annually shall be remitted to the Blount County Commission for disbursement equally to the fire departments with ISO ratings of 9 or below located within Blount County, which shall include the Blount County Rescue Squad. (2) Of the remaining proceeds, fifty percent (50%) to the Blount County Commission restricted to the general maintenance and construction of county roads and bridges classified as farm-to-market roadways, major or minor collectors, or other roadways that have previously received federal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-246.07.htm - 2K - Match Info - Similar pages
11-89C-10
Section 11-89C-10 Assessment, collection, etc., of fees, charges, or assessments. (a) The tax assessor and the tax collector, or other public official performing the functions of the tax assessor and tax collector, of every county in this state shall, upon request, implement procedures necessary and appropriate in order to assess and collect the fees, charges, or assessments levied in accordance with Section 11-89C-9(d) by any governing body or member governing body. (b) The fees, charges, or assessments shall be a lien upon any land to which it may be levied, and shall be assessed, collected, and enforced as are other ad valorem taxes. Each county collecting such fee, charge, or assessment shall receive a one percent commission on all amounts collected which shall be deposited to the county general fund. (c) On a quarterly basis not later than the 20th day of January, April, July, and October, every governing body shall remit five percent (5%) of all fees collected pursuant to Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-89C-10.htm - 1K - Match Info - Similar pages
45-20-82.65
Section 45-20-82.65 Collection of fees; disposition of funds. After a matter has been transferred to the district attorney under Section 45-20-82.63, a court shall assess a collection fee of 30 percent of the funds due which shall be added to the amount of funds due. Any amount collected pursuant to this subpart shall be distributed as follows: (1) Sixty-five percent of the collection fee shall be distributed to the county District Attorney Fund to be expended for lawful purposes for the operation of the office of the district attorney. Funds provided to the district attorney by this subpart shall not reduce the amount payable to the district attorney under any local law or general law or reduce or affect the amounts of funding of the budget allocated by law. The funds shall be audited as all other state funds are audited. (2) Ten percent of the collection fee shall be distributed to the Covington County General Fund to be used by and solely for law enforcement purposes in the office...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-82.65.htm - 2K - Match Info - Similar pages
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