Alabama Code Title 45. Local Laws § 45-30-140.07

(a) The fire protection service fee shall be collected with taxes and shall be collected, administered, and enforced as closely as possible at the same time, in the same manner, and under the same requirements and laws as are the ad valorem taxes of the state. In the case of mobile homes, the fee shall be collected, administered, and enforced as closely as possible at the same time, in the same manner, and under the same requirements and laws as the annual registration fee for manufactured homes provided in Section 40-12-255. The fire protection fee shall begin to be assessed at the beginning of the month after the approval of the fee and shall be collected annually with annual property tax payments. The proceeds of the collected fees, minus an administration fee not to exceed three percent, shall be paid to the respective volunteer fire district or to the City of Russellville.

(b) Funds paid to the volunteer fire districts shall only be expended for fire protection and emergency services purposes, to include the purchase of vehicles and equipment, erect and maintain fire stations, daily operations, training, supplies, and insurance. No portion of the fire protection fee collected pursuant to this article may be used for salaries or payments to firefighters in any manner. Each volunteer fire district receiving funds shall maintain financial records in accordance with the Financial and Compliance Guidelines for Volunteer Fire Departments, August 2009, of the Department of Examiners of Public Accounts. Funds distributed to the City of Russellville shall be used for the operation of the fire department.