(a) The State Department of Revenue shall charge Crenshaw County for collecting the special county tax levied under this part an amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Crenshaw County Commission, but the charge shall not, in any event, exceed 10 percent of the total amount of the special county tax collected in county under this part. The charge for collecting the special tax may be deducted each month from the gross revenues from the special tax before certification of the amount of the proceeds due Crenshaw County for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected under this part, as such tax is received by the Department of Revenue, and on or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder, the commissioner shall certify to the Comptroller the amount of tax collected under this part and paid into the State Treasury for the benefit of Crenshaw County during the month immediately preceding such certification. Provided, however, that before certifying the amount of the tax collected and paid, the commissioner may deduct from the tax collected in the month the charge due to the department for the collection of the tax for the county. The Comptroller shall issue warrants each month as provided by law. The commissioner shall then distribute the remaining balance as follows:
(1) Fifty percent of the net remaining proceeds shall be distributed to the Crenshaw County Commission for capital improvements and other capital outlay expenditures, road improvements, and the remediation of designated environmental issues.
(2) Fifty percent of the net remaining proceeds shall be distributed directly to the Crenshaw County Board of Education for capital improvement of the facilities, other capital outlay expenses, development of technology programs, and instructional support.
(b) The sales and use tax levied by this part shall not be used to support any salary increases of the members of organizations benefiting from the proceeds of the tax.
Structure Code of Alabama
Section 45-21-242 - Short Title.
Section 45-21-242.01 - Authorization.
Section 45-21-242.02 - Addition of Tax to Purchase Price.
Section 45-21-242.03 - Violations.
Section 45-21-242.04 - Collection and Enforcement; Tobacco Stamps; Monthly Report.
Section 45-21-242.05 - Rules and Regulations.
Section 45-21-242.06 - Manner and Time of Payment.
Section 45-21-242.07 - Disposition of Funds.
Section 45-21-242.08 - Eligible Fire Departments and Rescue Squads - Defined.
Section 45-21-242.09 - Eligible Fire Departments and Rescue Squads - Use of Funds.
Section 45-21-242.10 - Eligible Fire Departments and Rescue Squads - Dissolution or Abandonment.
Section 45-21-242.11 - Eligible Fire Departments and Rescue Squads - Personnel; Liability.
Section 45-21-242.12 - Paralleling Privilege License Tax.
Section 45-21-242.13 - Definitions.
Section 45-21-242.14 - Payment of Taxes Herein Levied; Reports by Taxpayers.
Section 45-21-242.15 - Addition of Tax to Sales Price or Admission Fee.
Section 45-21-242.16 - Enforcement of Liens for License Taxes Due.
Section 45-21-242.17 - Applicability of State Statutes.
Section 45-21-242.18 - Charge for Collection; Disposition of Funds.