Alabama § 45-30-245.05 - Disposition of Funds.

§ 45-30-245.05. Disposition of Funds.

(a) The State Department of Revenue shall charge the county for collecting the special county taxes levied in this subpart an amount, not to exceed 10 percent of the amount collected, as the Commissioner of Revenue and the governing body of the county may determine. The charge for collecting the taxes for the county may be deducted each month from the proceeds of the taxes collected before certifying the amount thereof due the county for that month.

(b) The commissioner shall pay into the State Treasury all county taxes collected under this subpart, as received by the department. On or before the 10th day of each successive month, commencing with the month following the month in which the department makes the first collections hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid into the State Treasury for the benefit of the county during the month immediately preceding the certification of the amount. Provided, that before certifying the amount of taxes paid, the commissioner may deduct from the taxes collected in the month the charges due the department for the collection of the taxes for the county.

(c) The Comptroller shall issue a warrant each month payable to the custodian of the public funds of the county in an amount equal to the amount certified by the commissioner as having been collected for the use of the county.

(d) The custodian of county funds shall deposit the revenue derived by the county from the taxes levied herein into a special Franklin County Educational Board Account created pursuant to Part 2 of Article 10 of this chapter.

(e) At the earliest possible date of either the June 1998 primary election, the June 1998 runoff election, or the November 1998 general election, a referendum shall be held in Franklin County to determine the scholarship recipients of the proceeds of the tobacco tax. The notice of the election shall be given by the judge of probate, and the election shall be held, conducted, and the results canvassed in the manner as other county elections. The county shall pay any costs and expenses not otherwise reimbursed by a governmental agency which are incidental to the election. The question shall be presented substantially as follows:

“Which of the following do you favor for the use of Franklin County tobacco tax proceeds? (Choose one.)

“_____ (1) To fund scholarships for Franklin County students attending any in-state institution of higher learning.

“_____ (2) To fund scholarships for Franklin County students attending the Phil Campbell Campus of the Northwest-Shoals Community College.

“_____ (3) To fund scholarships for Franklin County students attending the Phil Campbell Campus of the Northwest-Shoals Community College, Shoals Community College, Bevill State Community College, or the University of North Alabama.”

(f) The qualified electors of Franklin County who vote in the June 1998 election shall determine the use of the tax proceeds. The selection receiving the greatest number of votes cast shall be the use to which the proceeds are put. The Judge of Probate of Franklin County shall certify the results of the election to the Secretary of State.

(g) In the event of a tie vote, a runoff election shall be held at the next regularly held countywide election to determine how the tobacco tax proceeds shall be utilized.