Alabama § 45-26-246.04 Collection of Tax

Alabama Statutes

§ 45-26-246.04 — Collection of Tax

Alabama § 45-26-246.04

JurisdictionAlabama

Title 45Local Laws

Ch. 26Elmore County

Art. 24Taxation

Part 7Lodging Tax

Subpart 1Subpart 1

This text of Alabama § 45-26-246.04 (Collection of Tax) 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 § 45-26-246.04 (2026).

Text

Repealed by Act 2023-87, effective May 2, 2023.
The county shall contract with an agent for collection of the tax and the agent may deduct from the proceeds of the tax levied an amount equal to the contracted amount for the collections, provided the charge does not exceed five percent of the total amount of tax collected. Following that deduction, the agent shall pay the remainder of the tax proceeds to the county.

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Repealed by Act 2023-87, effective May 2, 2023.
The county shall contract with an agent for collection of the tax and the agent may deduct from the proceeds of the tax levied an amount equal to the contracted amount for the collections, provided the charge does not exceed five percent of the total amount of tax collected. Following that deduction, the agent shall pay the remainder of the tax proceeds to the county.