§ 45-52-240 — Administration and Enforcement of Tax or License Ordinances; Collection of Taxes and Fees; Compensation for Services

(a) The Morgan County Commission and any municipality located in Morgan County, if authorized by resolution and ordinance duly adopted by the Morgan County Commission and the governing body of the municipality, may enter into agreements by which the Morgan County Commission, or employees thereof, may administer and enforce any tax or license ordinance enacted by the municipality, and collect the taxes and license fees due thereunder, and by which the municipality may agree to pay the Morgan County Commission compensation for its services, not to exceed 10 percent of the aggregate amount collected pursuant to the agreement. In no event, however, may the compensation charged or received by the Morgan County Commission be contingent upon the amount collected from any taxpayer whose records are examined and audited by the Morgan County Commission in and about the performance of the agreement.
(b) The Morgan County Commission, and its designated employees, in and about the performance of any such contract or agreement and the administration and enforcement of the tax and license ordinances, shall have the same rights, remedies, powers, and authorities as would be available to the State Department of Revenue or the municipality if the ordinances were being administered and enforced by the State Department of Revenue or the municipality.

Legislative History

(Act 93-657, p. 1137, §§ 1, 2.)