Code of Alabama
Division 4 - 1975 Tax.
Section 45-22-243.99 - Use of Tax Proceeds.

(a) Commencing with the first month during which proceeds from the taxes herein levied are paid and thereafter, the county treasurer shall make monthly distributions of the proceeds so paid to him or her as follows:
(1) From the first 50 percent of the net proceeds from the tax, levied in Section 45-22-243.91, shall be paid each month to the Cullman County Health Care Authority Board, a public corporation existing under the provisions of Act 46 adopted at the 1949 Regular Session of the Legislature of Alabama, as amended, a total of thirty-three thousand three hundred thirty-three dollars and thirty-three cents ($33,333.33) per month, and no more.
(2) One-half (50 percent) of the residue of the proceeds from the taxes herein levied that remains each month after the payment provided for in subdivision (1) (the residue consisting of that portion of the tax levied in Section 45-22-243.91 that remains each month after making the payment provided for in subdivision (1) and the entire proceeds of the use tax herein levied that is received each month by the county treasurer), shall be paid to the City of Cullman; and the remaining one-half (50 percent) of the residue is allocated to the county.
(b) The portion of the tax proceeds that is to be paid to the Cullman County Health Care Authority Board as provided in subsection (a) is appropriated to the board and shall be used by it solely for payment of costs to the board of capital improvements to and operation of its public hospital, including payment of the principal of and interest on any bonds or other securities heretofore or hereafter issued by the Cullman County Health Care Authority Board for payment of costs of such capital improvements and for payments into any special funds that may be established for retirement of any such bonds or other securities in the proceeding providing for their issuance. The term capital improvements, as used in this subsection, includes improvements, additions, and replacements to the public hospital that are of such nature as to be chargeable to fixed capital account by generally accepted accounting principles, and real estate on which any such improvements, additions, or replacements are proposed to be located. The term shall be deemed to include additional structures and shall be deemed also to include equipment and other personal property when chargeable to fixed capital account by generally accepted accounting principles, and shall not include any operating expenses of the hospital.
(c) The portion of the tax proceeds that is to be paid to the City of Cullman in subsection (a) may be used by the city for any lawful purpose.
(d) The tax proceeds allocated to the county in subsection (a) shall be distributed by the county treasurer monthly as follows:
(1) One-fifth (20 percent) of the tax proceeds allocated to the county and received by it each month, during each successive month (commencing with the first month when proceeds from the taxes herein levied are received by the county treasurer), shall be prorated among and paid to the municipalities incorporated prior to May 18, 2020, other than the City of Cullman, in the ratio or proportion that the population of each municipality other than the City of Cullman bears to, or constitutes of, the total population of all municipalities incorporated prior to May 18, 2020, other than the City of Cullman, as the population of each of the municipalities other than the City of Cullman may be shown by the then most recently completed official census, whether a federal census or municipal census, with respect to such population; and the tax proceeds distributed under this subdivision may be used for any lawful purpose by each municipality receiving any of the tax proceeds.
(2) Eight thousand three hundred thirty-four dollars ($8,334) of the tax proceeds allocated to the county and received by it each month is appropriated for use in paving and resurfacing roads and constructing, repairing, and maintaining bridges in the county, shall be paid by the county treasurer each month to the Director of Transportation, and shall be used exclusively by the director and the State Department of Transportation for such paving and resurfacing of roads and construction, repairing, and maintaining of bridges in the county. The amounts to be so paid to the director shall be in addition to any and all sums used pursuant to any other law by the director for the construction, reconstruction, repair, and maintenance of roads and bridges in the county. The expenditure by the department of the sums paid to the director in this subdivision shall be made only on projects which have been consented to by the governing body of the county; and if any portion of the sums should remain unexpended at the end of any fiscal year, the unexpended portion shall be remitted, as promptly thereafter as may be practicable, by the director to the county and deposited in its general fund. An annual accounting of the sums paid to the director shall be made in October of each year by the director to the governing body of the county.
(3) The residue of the portion of the tax proceeds allocated to the county under this section, after making the monthly payments herein provided to be made to the municipality other than the City of Cullman and to the Director of Transportation shall be retained or paid into the general fund of the county and may be used by the county for any lawful purpose.
(e) The county treasurer, as promptly as may be practicable after receiving the tax proceeds allocated herein to the county, shall draw warrants payable to each municipality other than the City of Cullman for its respective pro rata share of the tax proceeds, and a warrant payable to the Director of Transportation for the monies herein provided to be paid to him or her.

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