US Laws, Codes, Statutes & Cases

                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 23
                                LICENSE TAXES
    63-2306.  MONTHLY SETTLEMENT FOR LICENSES -- APPLICATION OF LICENSE MONEY.
On the first Monday in each month the treasurer shall pay into the county
treasury all money collected from all licenses sold during the preceding month
upon the certificate of the county auditor, and shall file a statement or
report each month with the county auditor showing the amount of licenses
collected in each school district to be apportioned in the following manner:
    (1)  If by applicants within an incorporated city or city acting under
special charter:
    (a)  Thirty percent (30%) to the school district in which the licenses are
    collected for general revenue purposes;
    (b)  Forty percent (40%) for general revenue purposes of the city; and
    (c)  Thirty percent (30%) to the county current expense fund.
    (2)  If by applicants without an incorporated city:
    (a)  Fifty percent (50%) to the school district in which the licenses are
    collected; and
    (b)  Fifty percent (50%) to the county current expense fund.