This text of Alabama § 45-54-242.87 (Cost of Collection; Warrant; Certification) 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.
(a)The department shall charge the county for collecting the additional county sales and use taxes levied pursuant to Section 45–54–242.82, an amount or percentage of total collections as agreed upon by the Commissioner of Revenue and the Pickens County Commission. The charge shall not exceed five percent of the total amount of the additional county sales and use taxes collected in the county pursuant to Section 45–54–242.82. The charge for collecting the additional taxes may be deducted each month from the gross revenues from the additional taxes before certification of the amount of the proceeds from the taxes due the county for that month. The Commissioner of Revenue shall pay into the State Treasury all taxes collected as the taxes are received by the department, and on or before the
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(a) The department shall charge the county for collecting the additional county sales and use taxes levied pursuant to Section 45–54–242.82, an amount or percentage of total collections as agreed upon by the Commissioner of Revenue and the Pickens County Commission. The charge shall not exceed five percent of the total amount of the additional county sales and use taxes collected in the county pursuant to Section 45–54–242.82. The charge for collecting the additional taxes may be deducted each month from the gross revenues from the additional taxes before certification of the amount of the proceeds from the taxes due the county for that month. The Commissioner of Revenue shall pay into the State Treasury all taxes collected as the taxes are received by the department, 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 collection pursuant to this subpart. The commissioner shall certify to the Comptroller the amount of taxes collected pursuant to Section 45–54–242.82 and paid by him or her into the State Treasury for the benefit of the county during the month immediately preceding the certification. Before certifying the amount of the tax paid into the State Treasury for the benefit of the county during each month, the commissioner may deduct from the tax collected in the month the charge due the department for the collection of the tax for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the Treasurer of Pickens County in his or her official capacity in an amount equal to the amount certified by the Commissioner of Revenue as having been collected for the use of the county. The Comptroller shall then deliver to the Pickens County Commission the balance remaining.
(b)
All revenues arising from the taxes levied pursuant to Section 45–54–242.82 shall be distributed by the Treasurer of Pickens County to the Pickens County Hospital Association or its successor and shall be used in furtherance of any corporate purposes or power of the Pickens County Hospital Association or its successor as set forth in or granted by its charter or the laws pursuant to which it was incorporated including, but not limited to: The acquisition, construction, and equipping of hospitals, clinics, nursing homes, and other health care facilities and improvements thereto, whether owned or leased as lessor or lessee; the purchase redemption, refunding, or prepayment of bonds, notes, warrants, or other evidences of indebtedness issued or guaranteed by the Pickens County Hospital Association or its successor or the payment of which is secured by a pledge of an obligation of the Pickens County Hospital Association or its successor; providing for the delivery of health care services to indigent patients, including payments to others pursuant to contracts or agreements for delivery of the services; and for any and all other public hospital or public health care purposes.