Alabama § 45-57-244.06 Charge for Collecting Special County Taxes Levied

Alabama Statutes

§ 45-57-244.06 — Charge for Collecting Special County Taxes Levied

Alabama § 45-57-244.06

JurisdictionAlabama

Title 45Local Laws

Ch. 57Russell County

Art. 24Taxation

Part 5Tax, Sales and Use

Subpart 1Special County Tax Outside Corporate Limits of Hurtsboro and Phenix City

This text of Alabama § 45-57-244.06 (Charge for Collecting Special County Taxes Levied) 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 § 45-57-244.06 (2026).

Text

The state Department of Revenue shall charge Russell County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county commission, but the charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. The 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 Russell County for that month. The Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this subpart as the taxes are received by the department; and on or before the first day of each succes

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The state Department of Revenue shall charge Russell County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the Commissioner of Revenue and the county commission, but the charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. The 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 Russell County for that month. The Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this subpart 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 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 Russell County during the month immediately preceding the making of the certificate. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Russell County during each month, the commissioner may deduct from the taxes collected in the month the charges due the department for the collection of the taxes of the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the General Fund of Russell County in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of the county. The Treasurer for Russell County shall deposit the revenue derived from the taxes levied herein in the funds of the county; and the net proceeds derived from the taxes levied by this subpart shall be used for general county purposes.