Alabama § 45-46-242.26 - Charge for Collection; Disposition of Funds.

§ 45-46-242.26. Charge for Collection; Disposition of Funds.

The department, or other entity, shall charge Marengo County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner, or other entity, and the Marengo County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Marengo County for that month. The Commissioner of Revenue, or other entity, shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department or other entity on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Marengo County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the County Treasurer of Marengo County in an amount equal to the certified amount which shall be paid into the county general fund. The proceeds of the tax levied pursuant to this subpart shall be distributed on a periodic basis to be determined by the county commission, but not less than annually, as follows:

(1) Seventeen percent shall be distributed to the three school systems in the county, payable to the City of Demopolis Board of Education, the City of Linden Board of Education, and the Marengo County Board of Education. Each board of education or school system shall receive a percentage of the disbursement or payment with the percentage being calculated based on the average enrollment for the preceding year for the combined three school systems.

(2) One and one-half percent shall be distributed to the volunteer fire and rescue squads, to be equally divided between the volunteer fire departments and the volunteer rescue squads within the county.

(3) Sixteen and one-half percent shall be distributed to the incorporated municipalities within the county based on the population of each municipality as it relates to the total population of all municipalities.

(4) Seventeen percent, but not greater or less than the amounts ordered under the judgment set out in Civil Action No. CV-2002-067, shall be distributed pursuant to the order to address the medical needs, health, and welfare obligations imposed on the county by Article 10, commencing with Section 22-21-290, of Chapter 21, Title 22.

(5) Forty-eight percent shall be retained by the county commission for its use for the benefit of the county and its residents through the general fund through renovation and maintenance of county buildings and facilities, and through the repair and improvement of the county road systems.