§ 45-20-242.27 — Charge for Collection; Disposition of Funds

Alabama § 45-20-242.27

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 20: Covington County
• Art. 24: Taxation
• Part 3: Tax, Sales and Use
• Subpart 2: Sales Tax

Text

The State Department of Revenue shall charge the county for collecting the sales tax levied under this subpart an amount of the percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county commission, but the charge shall not, in any event, exceed five percent of the total amount of the sales tax collected in the county pursuant to this subpart. The charge for collecting the sales tax may be deducted each month from the gross revenues from the sales tax before certification of the amount of the proceeds thereof due the county for that month. The Commissioner of Revenue shall pay into the State Treasury all revenue collected pursuant to this subpart, as the tax is received by the Department of Revenue, and on or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder the commissioner shall certify to the Comptroller the amount of tax collected pursuant to this subpart and paid into the State Treasury for the benefit of the county during the month immediately preceding the certification. Provided, however, that before certifying the amount of the tax paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the tax collected in the month the charge due the department for the collection of the tax for the county. It shall be the duty of the Comptroller to issue a warrant each month payable to the County Treasurer of Covington County in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for use of the county. All revenues arising from the tax authorized to be levied shall only be allocated and used for the following purposes:
(1) Fifty percent to the county general fund.
(2) Twenty percent to the gasoline tax fund to be divided equally among each road district for roads and bridges maintenance.
(3) Twenty percent to the public highway and traffic fund for roads and bridges maintenance.
(4) Five percent to the Covington County School System.
(5) Five percent to Lurleen B. Wallace Community College.

Legislative History

(Act 86-703, 1st Sp. Sess., p. 109, §8; Act 87-417, p. 614, §1; Act 93-610, p. 997, §1; Act 2004-275, p. 381, §1.)