§ 45-2-244.134 — Disposition of Funds

Alabama § 45-2-244.134

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

Text

The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Baldwin County Commission, shall be distributed to the Baldwin County Commission to be allocated on an annual basis each fiscal year as follows:
(1) The first eighty thousand dollars ($80,000) of the funds or portion received pursuant to this subpart shall be equally divided among the rescue squads authorized by the county commission. Each of the recipient rescue squads shall be a Baldwin County recognized quasi-public entity, as defined in Section 45-2-142.01, and a member in good standing with the Alabama Association of Rescue Squads, Inc. Notwithstanding the foregoing, any rescue squad receiving ad valorem tax funds pursuant to Section 45-2-242 shall be excluded from the distribution in this section regardless of the other requirements being met.
(2) The next forty thousand dollars ($40,000) of the funds or portion received pursuant to this subpart shall be distributed to the office of the District Attorney of Baldwin County for the creation and maintenance of a sexual assault nurse examiner program.
(3) The remainder of the funds received pursuant to this subpart shall be distributed to the office of the District Attorney of Baldwin County.

Legislative History

(Act 2003-425, 2nd Sp. Sess., p. 1223, §5; Act 2005-156, p. 277, §1; Act 2023-458, §1.)