§ 45-53-245.36 — Charge for Collection; Disposition of Funds

Alabama § 45-53-245.36

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 53: Perry County
• Art. 24: Taxation
• Part 6: Tax, Sales, and Use
• Subpart 2: 1999 Tax

Text

The department shall charge Perry County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Perry 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 Perry County for that month. The Revenue Commissioner 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 Perry County during the month immediately preceding the certification. The Comptroller shall issue a war-rant each month payable to the County Treasurer of Perry County in an amount equal to the certified amount which shall be paid into the county general fund to be used for general county purposes.

Legislative History

(Act 99-671, 2nd Sp. Sess., p. 171, § 8.)