§ 45-57-245-03

03Proceed from Tax.(a) The proceeds from the tax hereby authorized, less theactual cost of collection not to exceed five percent shall be paid by the stateDepartment of Revenue to the Russell CountyCommission to be used for the purposesof fire protection and forFunding the Phenix City/Russell County Council for Abused and NeglectedChildren and the Task Force for Senior Citizens located in Russell County. These funds shall be payable on a monthlybasis and shall be expended solely for the purposes of funding the Phenix City/Russell County Council for Abused and Neglected Children; the Task Force for Senior Citizens locatedin Russell County; and paid andvolunteer fire departments in order to encourage a strong firefighters networkin Russell County. The proceeds paidby the state Department of Revenue to the RussellCounty Commission shall be distributed as follows: (1) Two andone-half percent to the Phenix City/Russell County Council for Abused andNeglected Children. (2) Two andone-half percent to the Task Force for Senior Citizens located in RussellCounty. (3) Ninety-five percentto the volunteer fire departments and municipallysupported fire departments in

dren. (2) Two andone-half percent to the Task Force for Senior Citizens located in RussellCounty. (3) Ninety-five percentto the volunteer fire departments and municipallysupported fire departments in RussellCounty as determined by the Russell County Commission in consultation with the RussellCounty Volunteer Fire Department Association on an equalbasis, share and share alike. (b) It is the intent of the Legislature that thecontractual agreements shall be considered as a contract between the county andan independent contractor. It isthe further intent of the Legislature that the volunteer fire departments andmunicipally supported fire departments shall not be considered as employees,servants, or agents of the county and the members of the county commission andthe employees of the county shall not be liable in either their officialcapacity or in a private capacity for the actions of the fire departments. (Act 89–266, p. 403, § 4.)