§ 45-46-242.06 — Charge for Collection

Alabama § 45-46-242.06

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 46: Marengo County
• Art. 24: Taxation
• Part 3: Tax, Sales and Use
• Subpart 1: 1995 Tax

Text

The department shall charge the 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 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 the 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 the county during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the county treasurer in an amount equal to the certified amount which shall be paid into the county general fund to be used exclusively for payment of the cost of the purchase of land, planning, construction, and equipping of a new county jail, or the payment of the principal of and interest on any bonds, warrants, or other obligation issued by or on behalf of the county to finance the costs of a new county jail, as well as the expenses of issuance of any bonds, warrants, or other obligations. When a single bond issue necessary for the purchase of land, planning, constructing, and equipping of a new county jail shall be retired, the additional tax levied pursuant to this subpart shall no longer be collected. No provision shall be made, except by a subsequent vote of the people, for this tax to be continued after the initial bond is authorized.

Legislative History

(Act 95-781, p. 1856, § 8.)