Ala. Code § 45-55-244.03: Disposition of Funds.

(a) The proceeds from the tax hereby authorized, less the actual cost of collection not to exceed five per centum shall be paid by the state Department of Revenue to the Pike County Commission, on a monthly basis. One percent of the revenue shall be paid into the county general fund. The remaining funds shall be placed by the Pike County Commission into a special account to be used exclusively for county fire protection purposes. The county commission shall be authorized to enter into service contracts with individual paid and volunteer fire departments in consultation with the Pike County Firefighters Association to provide fire protection to all of the county. The compensation for the contracts shall be paid from funds in the special account. The county commission shall be authorized to develop certain standards and criteria which shall be met by all paid and volunteer fire departments with which it enters into contract.

(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 paid and volunteer 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 paid and volunteer fire departments.