45-22-243.66
Section 45-22-243.66 Charge for collection; disposition of funds. The State Department of Revenue
shall charge Cullman 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
court of county commissioners, board of revenue, or like 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 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 Cullman 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...
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45-43-246.87
Section 45-43-246.87 Charge for collection. The collection agency may charge Lowndes County
for collecting the tax levied pursuant to this subpart in an amount or percentage of total
collections as may be agreed upon by the collection agency and the Lowndes 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 Lowndes County for that month. The collection agency shall
pay into the Lowndes County General Fund all amounts collected under this subpart, as the
tax is received by the collection agency on or before the first day of each successive month.
The collection agency shall certify to the county commissioner the amount collected and paid
into the county general fund during the month immediately preceding the certification. The
proceeds of the tax shall be used for general county purposes,...
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45-20-242.58
Section 45-20-242.58 Charge for collection. The State Department of Revenue shall charge Covington
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 governing body, but such
charge shall not in any event exceed three percent of the total amount of special county taxes
collected hereunder within the county. 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 Covington 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...
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45-41-244.27
Section 45-41-244.27 Cost of collection. The Department of Revenue shall charge Lee County
for collecting the special county taxes levied such amount or percentage of total collections
as may be agreed upon by the revenue commissioner and the court of county commissioners, board
of revenue, or like 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 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 Lee County for that month. The revenue commissioner 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...
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40-12-7
Section 40-12-7 County license tax for school purposes - Disposition of funds collected; charge
for collection and administration. (a) All such taxes collected and administered by the Department
of Revenue shall be collected and remitted to the governing bodies of the various counties
in the manner as provided for the collection and administration of taxes for cities or towns
as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized
to charge the counties for collecting and administering the taxes its actual cost, not to
exceed two percent of the amount collected, and to do any and all things pertaining to the
collection and administration of the taxes for the various counties as the department is authorized
to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180
through 11-51-185. (b) For the purpose of this section, the terms collection and administration
shall have the same meaning as in Section...
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45-19-244.05
Section 45-19-244.05 Charge for collection. The department shall charge Coosa County for collecting
the county taxes levied herein an amount or percentage of total collections not to exceed
five percent of the total amount of taxes collected on earthen material and one percent of
the total taxes collected on graphite. The charge for collecting the taxes for the county
may be deducted each month from the proceeds of the taxes before certifying the amount thereof
due Coosa County for that month. (Act 99-544, p. 1177, §6; Act 2019-231, §1.)...
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45-40-245.04
Section 45-40-245.04 Charge for collection. The county commission may retain and deposit to
the general fund of the county, for general fund purposes and uses, including the administration
of this subpart, up to 10 percent of the total amount of any tax collected in the county under
this subpart. The amount shall be in lieu of any payment for collecting the tax and may be
deducted each month from the gross revenues from the tax before distribution of the balance
of the tax as provided by law. (Act 95-721, p. 1543, §5.)...
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45-20-243.06
Section 45-20-243.06 Cost of collection. The designated collection agent 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 agent shall pay the remainder of the tax proceeds to the county
general fund. (Act 98-658, p. 1444, §7.)...
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45-10-243.06
Section 45-10-243.06 Deduction of cost of making collections. 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 general fund. (Act 97-604, p. 1064, §7.)...
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45-26-246.04
Section 45-26-246.04 Collection of tax. The county shall contract with an agent for collection
of the tax and the agent may deduct from the proceeds of the tax levied an amount equal to
the contracted amount for the collections, provided the charge does not exceed five percent
of the total amount of tax collected. Following that deduction, the agent shall pay the remainder
of the tax proceeds to the county. (Act 2020-178, §5.)...
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