45-22-243.98
Section 45-22-243.98 Charge for collection; disposition of funds. The State Department of Revenue
shall charge the county for collecting the taxes levied herein the costs to the department
of collecting the taxes; provided such charge shall not, in any event, exceed 10 percent of
the total amount of the taxes collected hereunder. Such charge for collecting the taxes for
the county may be deducted each month from the tax proceeds collected before the amount of
the proceeds due the county for that month is certified as provided in this section. The commissioner
shall pay into the State Treasury all taxes collected under this subpart, as such taxes are
received by the State Department of Revenue; and on or before the first day of each successive
month (commencing with the month next succeeding the month in which the department makes the
first collection hereunder) the commissioner shall certify to the Comptroller the amount of
taxes collected under this subpart and paid by him or her into...
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45-22-242.11
Section 45-22-242.11 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. 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 under this part, the commissioner...
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45-22-242.12
Section 45-22-242.12 Charge for collection. The State Department of Revenue shall charge Cullman
County for collecting the county lodging taxes levied in this part an amount or percentage
of total collections as may be agreed upon by the State Commissioner of Revenue and the Cullman
County Commission, but the collection charge shall not in any event exceed 10 percent of the
total amount of the special county taxes collected under this part. The charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner
of Revenue shall pay into the State Treasury all county taxes collected under this part as
the taxes are received by the State Department of Revenue. 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 under this part, the commissioner...
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45-40-245.38
Section 45-40-245.38 Charge for collection. The State Department of Revenue shall charge the
county for collecting the taxes authorized to be levied herein, the costs of the department
in collecting the taxes; provided such charge shall not, in any event, exceed five percent
of the total amount of the taxes collected hereunder. Such charge for collecting the taxes
for the county may be deducted each month from the tax proceeds collected before the amount
of the proceeds due the county for that month is certified as provided in this section. The
commissioner shall pay into the State Treasury all taxes collected under this subpart, as
such taxes are received by the State Department of Revenue; and on or before the first of
each successive month, commencing with the month next succeeding the month in which the department
makes the first collection of any of the taxes authorized to be levied hereunder, the commissioner
shall certify to the Comptroller the amount of taxes collected under...
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45-8-241.31
Section 45-8-241.31 Charges for collection of taxes; tourism and convention promotion. The
State Department of Revenue shall charge Calhoun County for collecting the county taxes levied
such amount or percentage of total collections as may be agreed upon by the governing body
of the county, but such charge shall not in any event exceed 10 percent of the total amount
of special county taxes collected hereunder within the county. Such charge for collecting
the taxes for the county may be deducted each month from the taxes collected before certifying
the amount of the proceeds thereof due Calhoun County for that month. The State Commissioner
of Revenue shall pay into the State Treasury all 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 State...
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45-1-245.04
Section 45-1-245.04 Cost of collection. The Department of Revenue shall charge and deduct from
the proceeds of the tax levied an amount equal to the cost to the department of making the
collections, and the charge shall not exceed five percent of the total amount of tax collected.
Following that deduction, the department shall pay the remainder of the tax proceeds to the
county. (Act 2019-211, §5.)...
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45-35-244.07
Section 45-35-244.07 Charge for collection. (a) The Houston County Commission or its designee,
for collecting the taxes levied under this subpart, may retain and deposit to the General
Fund of Houston County, for general fund purposes and uses, five percent of the total amount
of the taxes collected in the county under this subpart. The amount shall be in lieu of any
payment to Houston County for collecting the special tax and may be deducted each month from
the gross revenues from the special tax before distribution of the balance of the tax as herein
provided. The charge for collecting such taxes may be deducted each month from the gross revenues
from the taxes before Houston County or its designee issues the county's checks or warrants
each month payable as hereinafter specified in an amount equal to the amount so collected
less the collection fee paid to Houston County. (b) If the designee of the Houston County
Commission is the State Department of Revenue, in that event only, the...
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45-41-244.58
Section 45-41-244.58 Cost of collection. The State Department of Revenue shall charge the county,
for collecting the taxes authorized to be levied herein, the costs of the department in collecting
the taxes; provided such charge shall not, in any event, exceed five percent of the total
amount of the taxes collected hereunder. Such charge for collecting the taxes for the county
may be deducted each month from the tax proceeds collected before the amount of the proceeds
due the county for that month is certified as provided in this section. The commissioner shall
pay into the State Treasury all taxes collected under this subpart, as such taxes are received
by the State Department of Revenue; and on or before the first day of each successive month
(commencing with the month next succeeding the month in which the department makes the first
collection of any of the taxes authorized to be levied hereunder) the commissioner shall certify
to the Comptroller the amount of taxes collected under...
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45-15-241.06
Section 45-15-241.06 Deduction of collection costs. The Department of Revenue shall charge
and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of
making the collections and the charge shall not exceed five percent of the total amount of
tax collected. Following that deduction, the department shall pay the remainder of the tax
proceeds to the Cleburne County Commission. (Act 2001-387, p. 494, §7.)...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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