§ 45-2-244.006 — Disposition of Funds

Alabama § 45-2-244.006

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 2: Baldwin County
• Art. 24: Taxation
• Part 5: Tax, Sales and Use
• Subpart 1: Cigarettes

Text

(a) The county license tax imposed by this subpart and collected by the seller (wholesaler or retailer) shall be paid to the county commission, and the county commission, after first reimbursing the county general fund for expenses incurred in the administration and enforcement of this subpart, shall, between the 11th and 20th day of each month deposit the remainder of the proceeds of the tax in the county general fund of Baldwin County to be expended exclusively for mental health and child advocacy purposes as the county governing body sees fit.
(b) The city or municipal license tax, if any, collected by the seller (wholesaler or retailer) shall be payable by the seller directly to the city, municipality, or town entitled to the city license tax.

Legislative History

(Act 80-613, p. 1044, §7; Act 2000-482, p. 915, §1.)