It shall be the duty of the probate judge or license commissioner to issue the licenses herein prescribed on a form to be furnished and prescribed by the state Department of Revenue and to remit such money to the Department of Revenue on or before the tenth of the month following the month of issuance. Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and the management of the said department shall be deducted, as a first charge thereon, from the taxes collected under and pursuant to Section 40-12-315; provided, that the expenditure of said sum so appropriated shall be budgeted and allotted pursuant to Article 4 of Chapter 4 of Title 41 and limited to the the amount appropriated to defray the expenses of operating said department for each fiscal year. All money collected under the provisions of this article, less expenses appropriated herein, shall be paid into the Treasury monthly by the Department of Revenue and shall be added to and constitute a part of the Education Trust Fund. All fees collected by probate judges, license commissioners, and license inspectors, who are compensated on a salary basis, shall be paid by them into the treasury of the county, as other fees are likewise paid.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Section 40-12-310 - "Store" Defined; Construction.
Section 40-12-311 - Who Must Procure License.
Section 40-12-312 - Application for License.
Section 40-12-313 - Examination of Application and Issuance of License.
Section 40-12-314 - Expiration and Renewal of Licenses.
Section 40-12-315 - Annual Fees.
Section 40-12-316 - Fees for Portion of Year.
Section 40-12-317 - Scope of Article.
Section 40-12-318 - Payment of Expenses; Net Collections Paid Into Treasury.