Alabama § 45-56-243.05 - Distribution of Tax Proceeds.

§ 45-56-243.05. Distribution of Tax Proceeds.

(a) The proceeds from the tax authorized, less two percent of the actual amount of collection which shall be retained by the state Department of Revenue, shall be distributed to the Randolph County General Fund to be distributed within 15 days of receipt as follows:

(1) Thirty-two percent shall be distributed in equal shares to the recognized volunteer fire departments located in the county and to the Randolph County Rescue Squad, with each volunteer fire department receiving one share and the Randolph County Rescue Squad receiving one share, to be used for fire protection and emergency medical services in the county, as provided in subsection (b).

(2) Twenty-four percent shall be distributed to the Randolph County Economic Development Authority for economic development and tourism in the county.

(3) Twenty-four percent shall be retained in the Randolph County General Fund to be used as are other county funds.

(4) Ten percent shall be distributed to the Randolph County Agricultural Center, Inc., to be used to pursue educational opportunities related to and to promote all types of agriculture in Randolph County and its surrounding area.

(5) Ten percent shall be distributed to the Randolph County Animal Shelter to be used for small animal control on a countywide basis.

(b)(1) The funds distributed to the recognized volunteer fire departments shall be payable on a monthly basis and shall be expended only for purposes of fire protection, prevention, and fire safety education in order to encourage a strong volunteer firefighter network in Randolph County. The proceeds shall be distributed to volunteer fire departments in the county meeting the minimum state standards as determined by the Alabama Forestry Commission and recognized by the Randolph County Volunteer Firefighters Association. None of the proceeds shall be used for salaries or to pay members for any performance of duties associated with the department. Any member fire department that fails to meet the minimum standards shall be denied its share of the funding. The association shall give noncomplying member fire departments proper notice of all deficiencies and a reasonable time period to correct the deficiencies before any funds shall be denied.

(2) The share of the funds distributed to the Randolph County Rescue Squad shall be payable on a monthly basis and shall be expended only for the delivery of emergency services.