Alabama § 45-22-243.37 Charge for Collection

Alabama Statutes

§ 45-22-243.37 — Charge for Collection

Alabama § 45-22-243.37

JurisdictionAlabama

Title 45Local Laws

Ch. 22Cullman County

Art. 24Taxation

Part 4Tax, Sales and Use

Subpart 2One-Cent Tax

This text of Alabama § 45-22-243.37 (Charge for Collection) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 45-22-243.37 (2026).

Text

The Department of Revenue shall charge Cullman County for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Cullman County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Cullman County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department, on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for t

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The Department of Revenue shall charge Cullman County for collecting the tax levied pursuant to this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Cullman County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Cullman County for that month. The Commissioner of Revenue shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department, on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Cullman County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the County Treasurer of Cullman County in an amount equal to the certified amount which shall be paid into the county general fund to be used as follows:
(1) Forty percent to the county general fund.
(2) Forty percent to the governing body of the City of Cullman.
(3) Twenty percent to the municipalities in the county incorporated prior to May 18, 2020, excluding the City of Cullman, on a pro rata basis, based upon the percentage that the population of each municipality incorporated prior to May 18, 2020, bears to the total population of the municipalities in the county, excluding the City of Cullman.