Disposition of Beer Tax Funds

Ala. Code § 45-12-21 — under Title 45.

Ala. Code § 45-12-21

(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 county and municipalities on the basis of population.

History: (Act 83-641, p. 989, §§1, 2.)