§ 45-22-243.10 — Distribution of Proceeds

Alabama § 45-22-243.10

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 22: Cullman County
• Art. 24: Taxation
• Part 4: Tax, Sales and Use
• Subpart 1: 1981 Tax

Text

The proceed of any taxes herein authorized to be levied shall be distributed as follows:
(1) Forty-five percent to the general fund of the City of Cullman.
(2) Fifteen percent to the general fund of Cullman County to be used by the County Commission.
(3) Fifteen percent to the Cullman County Commission to the credit of the road fund.
(4) Ten percent to the Cullman County Commission for use by the Cullman County Board of Education.
(5) Ten percent to the municipalities of Cullman County incorporated prior to May 18, 2020, except Cullman, to be distributed on a population basis.
(6) a. Five percent to the rural volunteer fire departments of the county, to be equally distributed among the following volunteer fire departments in Cullman County: Arkadelphia, Baileyton, Battle Ground, Berlin, Bethsadia, Bremen, Cold Springs, Crane Hill, Dodge City, Fairview, Garden City, Gold Ridge, Good Hope, Holly Pond, Johnson Crossing, Jones Chapel, Joppa, Logan, Loretto, Providence, Sardis, Trimble, Walter, and West Point.
b. The Hanceville Fire Department and the Cullman County Fire Association Training Center shall also receive a share of the proceeds equal to that received by each volunteer fire department. Additionally, volunteer fire departments may be designated to receive funds under this subdivision by resolution of the Cullman County Commission upon the recommendation of the Cullman County Volunteer Fire Department Association and the Cullman office of the Alabama Forestry Commission.

Legislative History

(Act 81-599, p. 1002, §11; Act 81-809, p. 1437, §11; Act 2019-411, §1; Act 2020-144, §1.)