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Section 45-43-246.08 - Charge for collection.

AL Code § 45-43-246.08 (2019) (N/A)
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The State Department of Revenue shall charge Lowndes County for collecting the special county taxes levied an amount not to exceed 10 percent of the amount collected. Such 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 Lowndes County for that month. The commissioner of revenue shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are received by the department of revenue; 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 Lowndes County during the month immediately preceding the making of such certificate. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Lowndes 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 for the county. After the deduction, the commissioner shall remit the taxes imposed by this subpart to the county commission to be distributed as follows:

(1) Thirty percent shall be distributed to the county general fund.

(2) Seventy percent shall be distributed to the county board of education.

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Section 45-43-246.08 - Charge for collection.