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Alabama Code (Last Updated: November 28, 2014) |
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Title45 LOCAL LAWS. |
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Chapter14. CLAY COUNTY. |
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Article24. Taxation. |
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Part5. Tax. Tobacco. |
§45-14-244.05. Disposition of funds.
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(a) The proceeds from the tax authorized, less two percent of the actual cost of collection, which shall be retained by the Department of Revenue, shall be distributed to the Clay County General Fund to be expended as follows:
(1) Thirty-five percent of the proceeds shall be distributed to the Alabama Forestry Commission to be utilized for fire protection in the county, as provided in subsection (b).
(2) Twenty-five percent of the proceeds shall be distributed to the Clay County Industrial Development Council.
(3) Twenty-five percent of the proceeds shall be distributed to the District Community Service Grant Authority to be allocated by the authority.
(4) Fifteen percent shall be distributed to the Citizens for the Welfare of Animals in Clay County to be used for small animal control on a countywide basis. The Citizens for the Welfare of Animals in Clay County may use the funds to contract with an adjoining county to provide animal shelter services.
(b) The funds distributed to the Alabama Forestry Commission shall be payable on a quarterly or monthly basis and will be expended solely for purposes of fire protection, prevention, and fire safety education in order to encourage a strong volunteer firefighters' network in Clay County. The proceeds shall be distributed to volunteer fire departments in the county as determined by rules and regulations set up by the Alabama Forestry Commission and the Clay County Volunteer Firefighters Association on an equal basis, share and share alike. None of the proceeds shall be used for salaries nor to pay members for any performance of duties associated with the department. Any member fire department which fails to meet the standards and criteria shall be denied its share of the funding. The association shall give noncomplying member fire departments proper notice of all deficiencies and a reasonable time period to correct the deficiencies before any funds shall be denied.