Alabama § 45-2-244.077 Charge for Collections; Dispositition of Funds

Alabama Statutes

§ 45-2-244.077 — Charge for Collections; Dispositition of Funds

Alabama § 45-2-244.077

JurisdictionAlabama

Title 45Local Laws

Ch. 2Baldwin County

Art. 24Taxation

Part 5Tax, Sales and Use

Subpart 3County General Fund and Juvenile Home

This text of Alabama § 45-2-244.077 (Charge for Collections; Dispositition of Funds) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-2-244.077 (2026).

Text

The county commission shall be authorized to charge an amount not less than two percent nor more than five percent of the special county tax collected in the county under this subpart for collecting the special county tax. In order to charge more than two percent of the special county tax for collecting the tax, the county commission and the Baldwin County Board of Education shall be required to agree upon such additional percentage for collection. Prior to any other distribution, two percent of all net revenues herein collected shall be appropriated to the Juvenile Court for Baldwin County to be used for drug interdiction and education programs; staffing; and the leasing, building, staffing, and operation of a home for juveniles; and one percent of all net revenues collected shall be appr

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The county commission shall be authorized to charge an amount not less than two percent nor more than five percent of the special county tax collected in the county under this subpart for collecting the special county tax. In order to charge more than two percent of the special county tax for collecting the tax, the county commission and the Baldwin County Board of Education shall be required to agree upon such additional percentage for collection. Prior to any other distribution, two percent of all net revenues herein collected shall be appropriated to the Juvenile Court for Baldwin County to be used for drug interdiction and education programs; staffing; and the leasing, building, staffing, and operation of a home for juveniles; and one percent of all net revenues collected shall be appropriated to the Baldwin County District Attorney’s Office to be expended for education and intervention programs, with emphasis on grades kindergarten through 12, aimed at the prevention of drug and alcohol abuse, sexual misconduct, bullying and other issues, and for other prosecution services. After the distribution to the Juvenile Court and District Attorney’s Office as provided in this section, the remaining net revenues arising from the taxes herein authorized to be levied shall be distributed as follows: (1) 40 percent shall be distributed to the Baldwin County Board of Education to be utilized exclusively for capital improvement, capital construction, and maintenance purposes; (2) five percent shall be distributed to Coastal Alabama Community College in Bay Minette and shall be used only in the county as other appropriations to the school are used; and (3) 55 percent shall be deposited in the general fund of the county to be expended as other county funds provided that not less than 20 percent of the proceeds shall be expended for road and bridge construction, capacity improvements, paving, resurfacing, and/or maintenance of roads and bridges. Should the county commission rescind or repeal the one percent sales tax the county commission enacted by Resolution #2017-046 on January 3, 2017, or should the collection of the one percent sales tax be discontinued for any reason, the percentages of the sales tax distributed to the general fund of the county and the Baldwin County Board of Education shall return to 40 percent for the general fund of the county and 55 percent for the Baldwin County Board of Education, unless the county commission, in its sole authority and without further condition, levies and collects a one percent sales tax, exclusively for public school purposes, as a replacement, or the Baldwin County Board of Education consents to such action by the passage of a resolution.