AL Code § 45-28-244.01 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 28 - Etowah County.|Article 24 - Taxation.|Part 5 - Taxation, Sales and Use.|Section 45-28-244.01 - Levy and Collection of Tax; Disposition of Funds; Etowah County Development Committee.

Section 45-28-244.01Levy and collection of tax; disposition of funds; Etowah County Development Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax in all areas of the county, which may become effective no sooner than January 1, 1996. (b) The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement proceedings therefor. The Etowah County Commission may administer and collect this tax, or contract with a private entity or the State Department of Revenue to administer and collect this tax, and provide for enforcement penalties by resolution. The county commission, the State Department of Revenue, or a private entity collecting the tax may retain an amount or percentage of the total proceeds collected in such an amount as may be agreed upon by the members of the county commission, but in no event shall the charge exceed two percent of the total amount of tax collected under this section. (c) The net proceeds of any sales and use tax levied pursuant to this section shall be distributed annually as follows: (1) The first sixty thousand dollars ($60,000) to the Smeltzer Education Training Center. (2) The next fifty thousand dollars ($50,000) divided equally between the Mental Retardation 310 Center and CED Mental Health Center to be used only in Etowah County for operations. (3) Beginning January 1, 2017, the next three hundred thousand dollars ($300,000) to the Etowah County Mega Sports Complex Authority for the development and management of a public mega sports complex in the county. (4)a. Fifty percent of the remaining proceeds to be used only for construction, maintenance, equipment, or supplies shall be distributed as follows: 85 percent to the Gadsden School System, the Etowah County School System, and the Attalla School System on a pro rata basis, according to the official average daily attendance for the previous school year, and 15 percent to Gadsden State Community College for use in Etowah County. Gadsden State Community College shall provide an annual accounting to a joint meeting of the Etowah County Commission and the county legislative delegation. Each school board shall receive and administer the proceeds of the sales and use taxes and shall have the authority to issue bonds, secure financing, and retire debt. b. Notwithstanding paragraph a., due to the current financial condition of the school systems and Gadsden State Community College, which is the result of the necessity of declaring proration during the last three fiscal years, up to 35 percent may be used to pay the salaries of the certified personnel of the school systems or Gadsden State Community College. (5) Sixty-five percent of the remaining 50 percent to the Etowah County Fund for juvenile detention, debt retirement, senior citizen services, and public safety. From these funds, the county shall be responsible for insurance, utilities, and maintenance of the community buildings in the unincorporated areas of the county completed or approved by the effective date of the act adding this language with funds from the Community Development Committee. All future construction of community buildings in the unincorporated areas shall be approved by the county commission. (6) Eighteen percent of the remaining fifty percent to the Etowah County Community Development Committee which shall be divided equally among the three House of Representatives districts in Etowah County. The funds in each district shall be expended only on projects located in the respective House district. The expenditure of funds for each respective district shall be voted on and approved by the respective House district appointee and Senate appointee. The House appointee and Senate appointee for a district may call a district meeting for the purpose of this provision. (7) Six percent of the remaining 50 percent to the Etowah County Library Committee. Of this amount, two thousand five hundred dollars ($2,500) shall be distributed annually to each public school library. (8) Six percent of the remaining 50 percent to be shared equally among county volunteer fire departments. (9) Five percent of the remaining 50 percent to the Etowah County Sheriff's Department to augment salaries of deputies and supplement payroll. (d) After September 30, 2015, the following entities shall have their distributions reduced by nine percent each, as calculated by the county administrator: (1) Gadsden State Community College pursuant to subdivision (4)a. of subsection (c). (2) Etowah County Fund pursuant to subdivision (5) of subsection (c). (3) Etowah County Community Development Committee pursuant to subdivision (6) of subsection (c). (4) Etowah County Library Committee pursuant to subdivision (7) of subsection (c). (e) Beginning October 1, 2015, and each year thereafter, the county administrator shall distribute the total amount resulting from the nine percent reductions provided in subsection (d) as follows: (1) Etowah County Drug Enforcement Task Force, 45.8 percent. (2) Etowah County District Attorney, solely for the hiring of an assistant district attorney, 11.2 percent. (3) Etowah County Sheriff's Department, to augment salaries of deputies and supplement payroll, 43 percent. (f) There is created the Etowah County Community Development Committee. Each member of the Etowah County Legislative Delegation shall appoint one member to the committee. The Etowah County Administrator shall serve as a nonvoting member of the committee. The committee shall receive and administer the tax proceeds pursuant to this section. The committee shall have the authority to issue bonds, secure financing, and retire debt. (g) There is created the Etowah County Library Committee. Each member of the Etowah County Legislative Delegation shall appoint one member to the committee. The Etowah County Administrator shall serve as a nonvoting member of the committee. The committee shall receive and administer the tax proceeds pursuant to this section. The committee shall have the authority to issue bonds, secure financing, and retire debt. (h) There is created the Etowah County Sales Tax Account. The proceeds of the sales tax shall be deposited into the Etowah County Sales Tax Account and distributed according to this section. Any redistribution of the funds shall not reduce the amount of revenue needed to meet the obligations of any existing bonded indebtedness on the effective date of redistribution. (Act 95-284, p. 527, §§1-7; Act 96-24, p. 30, §1; Act 96-486, p. 614, §1; Act 97-464, p. 817, §1; Act 2003-184, p. 490, §1; Act 2009-302, p. 525, §1; Act 2009-591, p. 1746, §1; Act 2010-131, p. 183, §1; Act 2010-612, p. 1568, §1; Act 2011-601, p. 1333, §1; Act 2015-324, §1; Act 2015-412, §1.)