GroundRules
Ala. Code § 45-58-244.29: Use of Tax Proceeds.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 58 Shelby County.
- Article 24 Taxation.
- Part 5 Tax, Sales and Use.
- Subpart 2 Special County Privilege License and Excise Tax.
The proceeds of any taxes herein levied shall be paid over by the county within 10 days after their receipt as follows:
(1) Fifty percent shall be paid over to the county board of education and to the various city boards of education, if any, based on the ratio of the number of students in the public schools in any school system for the school year to the number of students in the public schools of the entire county for the school year.
(2) Fifty percent shall be paid over to the county for general purposes and uses.
Collected 2026-09-03T14:01:54Z. Source file · JSON