AL Code § 45-50-245.07 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 50 - Monroe County.|Article 24 - Taxation.|Part 6 - Tax, Sales and Use.|Division 1 - 1985 Tax.|Section 45-50-245.07 - Disposition of Funds.

Section 45-50-245.07Disposition of funds. (a) Distribution shall be made to the following municipalities in Monroe County, Alabama, out of the receipts of the one cent sales tax as follows: (1) City of Monroeville: One-half of one cent sales tax collected in the corporate limits of the City of Monroeville under this subpart.  (2) City of Frisco City: One-half of one cent sales tax collected in the corporate limits of the City of Frisco City under this subpart with a minimum amount of thirty thousand dollars ($30,000) per annum. Plus an additional appropriation of fifteen thousand dollars ($15,000) per year.  (3) Town of Excel: One-half of one cent sales tax collected in the corporate limits of the Town of Excel under this subpart with a minimum amount of two thousand seven hundred fifty dollars ($2,750) per annum. Plus an additional appropriation of ten thousand dollars ($10,000) per year.  (b) The appropriation to each of the above municipalities shall be made provided, however, that should an agreement be reached between the Monroe County Commission and any respective municipality named in this section for the Monroe County Commission to operate or pick up garbage, or both within the corporate limits of the respective municipality at the expense of the Monroe County Commission the appropriation to the respective municipality named in this section shall not apply, and shall not be paid to the municipality. In addition, the appropriation shall not be paid with respect to any revenue accruing from any property which is annexed to the City of Monroeville after January 1, 2010, except the appropriation shall be paid with respect to revenue accruing from the following parcels if annexed to the City of Monroeville after January 1, 2010: (1) Parcel One. Commence at the Southeast corner of the Northeast Quarter of the Southeast Quarter of Section 14, Township 6 North, Range 7 East, Monroe County, Alabama, also being a 29 open top iron pin found and the Point of Beginning; thence run South 00 degrees 25 minutes 27 seconds East for a distance of 572.00 feet to an iron pin set; thence run North 65 degrees 52 minutes 47 seconds West for a distance of 1069.71 feet to an iron pin set; thence run North 42 degrees 06 minutes 24 seconds East for a distance of 204.00 feet to a 1/29 rebar found; thence run South 88 degrees 52 minutes 04 seconds East for a distance of 835.46 feet back to the Point of Beginning.  (2) Parcel Two. Commence at the Southeast corner of the Northeast Quarter of the Southeast Quarter of Section 14, Township 6 North, Range 7 East, Monroe County, Alabama, also being a 29 open top iron pin found; thence run south 00 degrees 25 minutes 27 seconds East for a distance of 673.27 feet to a 29 open top iron pin found; thence run south 00 degrees 05 minutes 30 seconds East for a distance of 591.53 feet to a 29 open top iron pin found; thence South 00 degrees 05 minutes 30 seconds East for a distance of 19.05 feet to an iron pin set; thence run North 89 degrees 55 minutes 22 seconds West for a distance of 667.00 feet to an iron pin set and the Point of Beginning; thence run North 89 degrees 55 minutes 22 seconds West for a distance of 1347.03 feet to an iron pin set; thence run North 42 degrees 06 minutes 24 seconds East for a distance of 738.06 feet to an iron pin set; thence run South 65 degrees 52 minutes 47 seconds East for a distance of 933.91 feet to an iron pin set; thence run South 00 degrees 04 minutes 38 seconds West for a distance of 167.74 feet back to the Point of Beginning.  (c) The Monroe County Commission shall have the right, at its discretion, to appropriate any additional amounts from the receipts of the one cent sales tax to each of the municipalities in Monroe County, any additional appropriation to the municipalities shall be made from the general fund to which this one cent sales tax is deposited and shall be done by resolution of the Monroe County Commission which resolution shall determine the additional amount paid to each municipality and shall be spread upon the minutes of the Monroe County Commission.  (Act 85-898, 2nd Sp. Sess., p. 156, § 8; Act 2010-196, p. 297, § 1.)