Section 45-12-21 Disposition of beer tax funds.
Section 45-12-21
Disposition of beer tax funds.
(a) This section applies to Choctaw County only.
(b) Section 1(c)(2)(v) of Act 82-344, Acts of Alabama Regular Session 1982, to the contrary notwithstanding, in Choctaw County the taxes shall be paid as follows: The entire amount of tax shall be paid to the judge of probate and, after reimbursement of 2 1/2 percent for services distributed as follows:
(1) One-ninth to the county general fund from which seven thousand dollars ($7,000) shall be credited to:
a. One-third to the Choctaw County Rescue Squad.
b. One-third to the Choctaw County Historical Society.
c. One-third to the Choctaw County Library System.
(2) Of remainder, twenty thousand dollars ($20,000) to Choctaw County Board of Education.
(3) Remainder up to ninety thousand dollars ($90,000) to the county and municipalities on the basis of population.
(4) Of revenue in excess of ninety thousand dollars ($90,000) 20 percent to the county board of education and remainder to the county and municipalities on the basis of population.
(Act 83-641, p. 989, §§1, 2.)