The amount of the gross tax collected hereunder, less collection charges deducted, shall be paid by the county commission or its designee as follows:
(1) Thirty percent of the amount shall be paid to the Houston County Commission to be deposited in the Houston County Road and Bridge Fund to be used for purposes for which the road and bridge fund was established.
(2) Seventy percent of the amount shall be divided between and paid to the Boards of Education of Houston County and the City of Dothan in the same relative proportion as the respective amounts of funds received for payment of current expenses by the boards during the immediately preceding school fiscal year pursuant to appropriations made by the Legislature of Alabama to the credit of the Minimum Program Fund and apportioned pursuant to Article 3 of Chapter 13 of Title 16, as amended, bear to the total thereof.
Structure Code of Alabama
Section 45-35-244 - Definitions.
Section 45-35-244.01 - Levy of Privilege or License Tax.
Section 45-35-244.02 - Provisions of States Sales Tax Statutes Applicable.
Section 45-35-244.03 - Levy of Excise Tax.
Section 45-35-244.04 - Provisions of State Use Tax Statutes Applicable.
Section 45-35-244.05 - Collection of Sales Taxes and Use Taxes.
Section 45-35-244.06 - Procedures for Payment, Assessment, and Collection.
Section 45-35-244.07 - Charge for Collection.