Alabama § 45-41-244.27 Cost of Collection

Alabama Statutes

§ 45-41-244.27 — Cost of Collection

Alabama § 45-41-244.27

JurisdictionAlabama

Title 45Local Laws

Ch. 41Lee County

Art. 24Taxation

Part 5Tax, Sale and Use

Subpart 21969 Tax

This text of Alabama § 45-41-244.27 (Cost of 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 § 45-41-244.27 (2026).

Text

The Department of Revenue shall charge Lee County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the revenue commissioner and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are received by the Depar

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The Department of Revenue shall charge Lee County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the revenue commissioner and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are 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 collections hereunder, the commissioner shall certify to the Comptroller the amount of taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Lee County during the month immediately preceding the making of such certificate. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Lee County during each month, the commissioner may deduct from the taxes collected in the month the charges due the department for the collection of taxes for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the custodian of the public school funds of Lee County, in his or her official capacity, in the amount equal to the amount so certified by the revenue commissioner as having been collected for the use of the county. The custodian of public school funds for Lee County shall deposit the revenue derived from the taxes levied herein in the public school funds of the county; and the net proceeds derived from the taxes levied by this subpart shall be used for general school purposes in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City.