Alabama § 45-57-245.03 Proceed from Tax

Alabama Statutes

§ 45-57-245.03 — Proceed from Tax

Alabama § 45-57-245.03

JurisdictionAlabama

Title 45Local Laws

Ch. 57Russell County

Art. 24Taxation

Part 6Tax, Tobacco

This text of Alabama § 45-57-245.03 (Proceed from Tax) 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 § 45-57-245.03 (2026).

Text

(a)The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five percent shall be paid by the state Department of Revenue to the Russell County Commission to be used for the purposes of fire protection and for Funding the Phenix City/Russell County Council for Abused and Neglected Children and the Task Force for Senior Citizens located in Russell County. These funds shall be payable on a monthly basis and shall be expended solely for the purposes of funding the Phenix City/Russell County Council for Abused and Neglected Children; the Task Force for Senior Citizens located in Russell County; and paid and volunteer fire departments in order to encourage a strong firefighters network in Russell County. The proceeds paid by the state Department of Revenue

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(a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five percent shall be paid by the state Department of Revenue to the Russell County Commission to be used for the purposes of fire protection and for Funding the Phenix City/Russell County Council for Abused and Neglected Children and the Task Force for Senior Citizens located in Russell County. These funds shall be payable on a monthly basis and shall be expended solely for the purposes of funding the Phenix City/Russell County Council for Abused and Neglected Children; the Task Force for Senior Citizens located in Russell County; and paid and volunteer fire departments in order to encourage a strong firefighters network in Russell County. The proceeds paid by the state Department of Revenue to the Russell County Commission shall be distributed as follows:
(1) Two and one-half percent to the Phenix City/Russell County Council for Abused and Neglected Children.
(2) Two and one-half percent to the Task Force for Senior Citizens located in Russell County.
(3) Ninety-five percent to the volunteer fire departments and municipally supported fire departments in Russell County as determined by the Russell County Commission in consultation with the Russell County Volunteer Fire Department Association on an equal basis, share and share alike.
(b) It is the intent of the Legislature that the contractual agreements shall be considered as a contract between the county and an independent contractor. It is the further intent of the Legislature that the volunteer fire departments and municipally supported fire departments shall not be considered as employees, servants, or agents of the county and the members of the county commission and the employees of the county shall not be liable in either their official capacity or in a private capacity for the actions of the fire departments.