(a) The proceeds from the tax hereby levied, less the actual costs of collection not to exceed 10 per centum, shall be paid by the State Department of Revenue to the Franklin County Commission to be deposited in two separate accounts to the credit of either the Franklin County Water Coordinating and Fire Prevention Authority or the Franklin County Volunteer Fire and Rescue Association as follows:
(1) Sixty percent to the Franklin County Water Coordinating and Fire Prevention Authority.
(2) Forty percent to the Franklin County Volunteer Fire and Rescue Association, to be divided as follows:
a. Twenty-five percent to the Franklin County Firefighters Association.
b. Ten percent to rescue squad associations.
c. Five percent to public licensed ambulance services if such services are authorized and created by such association.
(b) The Franklin County Fire and Rescue Association shall have authority to promulgate rules and regulations having the force and effect of law for the distribution of the funds under subdivision (2) of subsection (a).
(c) Distribution shall be made by the Franklin County Commission to the separate accounts upon written request of the Chair of the respective Franklin County Water Coordinating and Fire Prevention Authority and the Franklin County Volunteer Fire and Rescue Association. The written request shall be submitted to the Franklin County Commission and shall become a permanent part of the minutes of the commission. A copy of the written request shall be retained by the requesting authority or association to be entered in their permanent records.
Structure Code of Alabama
Section 45-30-245.30 - Levy of Tax.
Section 45-30-245.31 - Tax to Be Added to and Stated Separately From Purchase Price.
Section 45-30-245.32 - Enforcement.
Section 45-30-245.33 - Rules and Regulations.
Section 45-30-245.34 - Application of Laws, Rules and Regulations.