(a) The custodian of the general funds of the county shall deposit the revenue derived from the tax levied pursuant to this part into the county general fund to be used by the county commission for either the county jail or county courthouse or both, including the planning, designing, construction, renovation, improving, replacement, maintenance, financing, upkeep, and operation of the county jail or county courthouse, or both. The revenue may specifically be used to make lease payments for or debt service relating to the county jail or county courthouse, or both, and for the payment of, or to retire or to refinance any bonds, warrants, obligations, or other indebtedness used by or on behalf of Conecuh County which relates to any of the purposes of this section.
(b) Any actions taken or disbursements made prior to November 19, 2004, which are consistent with this section, are ratified, validated, and confirmed.
Structure Code of Alabama
Section 45-18-242 - Lodging Tax Levied; Exemptions.
Section 45-18-242.01 - Collection of Tax.
Section 45-18-242.02 - Tax Due Dates; Gross Proceeds Statements.
Section 45-18-242.03 - Monthly Reports of Cash and Credit Businesses.
Section 45-18-242.04 - Tax Returns, Forms, and Remittances.
Section 45-18-242.05 - Recordkeeping.
Section 45-18-242.06 - Oaths; Perjury.
Section 45-18-242.07 - Inspection of Reports or Returns.
Section 45-18-242.08 - Failure to Include Tax; Absorption or Refund of Tax.
Section 45-18-242.09 - Enforcement of Collection of Taxes.
Section 45-18-242.10 - Application of State Statutes.