The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five percent shall be paid by the State Department of Revenue to the Geneva County Commission to be used for the purposes of fire protection in Geneva County; and more specifically, for the benefit of those volunteer fire departments being certified by the Forestry Commission of the State of Alabama or any association or group composed of such volunteer departments certified by the Forestry Commission. These funds shall be payable on a quarterly or monthly basis and shall be expended solely for purposes of fire protection, prevention, fire safety, education, and in order to encourage a strong volunteer firefighters network in Geneva County, Alabama.
Structure Code of Alabama
Section 45-31-242 - Levy of Tax.
Section 45-31-242.01 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-31-242.02 - Violations.
Section 45-31-242.03 - Tobacco Stamps.
Section 45-31-242.04 - Rules and Regulations.
Section 45-31-242.05 - Application of Laws, Rules, and Regulations.