37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as 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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45-40-245.04
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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45-7-71
Section 45-7-71 Revenue collection program. (a) The County Commission of Butler County may
establish and administer a program of revenue collection for all legally authorized taxes,
licenses, fees, and other revenues not presently being collected locally. (b) The County Commission
of Butler County may, with 30 days written notice to the State Department of Revenue, assume
the collection of all legally authorized tax proceeds currently being collected by the State
Department of Revenue on behalf of the county. (c) If the county commission elects to collect
one or more taxes, licenses, fees, and other revenues pursuant to this section, the county
shall have all lawful powers of the State Department of Revenue to collect revenues and conduct
audits to determine the amount of revenue liable and due to the county. (d) The county commission
may employ persons, firms, corporations, auditors, or tax collectors it deems reasonably necessary
to carry out the purposes and intent of this section....
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45-35-244.33
Section 45-35-244.33 Charge for collection. (a) The Houston County Commission or its designee
shall charge the municipality for collecting municipal license, privilege, sales, and use
taxes a certain percentage of the amount collected. Notwithstanding the foregoing, the charge
shall not exceed five percent of the amount collected where the population of the city or
town is over 5,000 and shall not exceed 10 percent of the amount collected where the population
of the city or town is 5,000 or less. The Houston County Commission or its designee shall
cause, once each month, the amount of the charges, as determined by the Houston County Commission
in agreement with the respective municipality, to be retained or paid to the General Fund
of Houston County, for general fund purposes and uses. The percentage shall be in lieu of
any payment to Houston County for collecting the special municipal tax and may be deducted
each month from the gross revenues from the special municipal tax before...
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45-24-243.07
Section 45-24-243.07 Charge for collection. The collection agency may charge Dallas County
for collecting the tax levied under this part in an amount or percentage of total collections
as may be agreed upon by the collection agency and the Dallas 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 Dallas County for that month. The collection agency shall
pay into the Dallas County General Fund all amounts collected under this part, as the tax
is received by the collection agency within 10 days after it is collected. The collection
agency shall certify to the county commission the amount collected and paid into the General
Fund of Dallas County during the month immediately preceding the certification. (Act 96-623,
p. 992, §8.)...
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45-43-247.05
Section 45-43-247.05 Disposition of funds. The proceeds received under authority of this part
less actual costs of collection, not to exceed 10 per centum, shall be paid by the State Department
of Revenue to Lowndes County for distribution within 10 days as follows: Retroactive to October
1, 1988, the proceeds of the tax shall be paid over to the Lowndes County Commission General
Fund. Sixty-five percent of the proceeds shall be used for the county purposes with 75 percent
of the 65 percent being earmarked for capital outlay. The remaining 35 percent of the revenues
shall be distributed to the Lowndes County Board of Education for general educational purposes.
(Act 87-523, p. 791, § 6; Act 89-499, p. 1035, § 1.)...
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45-26-244.37
Section 45-26-244.37 Charge for collection. The collecting agent shall be paid by Elmore County
for collecting the tax levied under this subpart in an amount or percentage of total collections
as may be agreed upon by the Elmore County Commission. The charge may be deducted each month
from the gross revenues from the tax before certification of the amount of the proceeds due
Elmore County for that month following collection. The collecting agent shall promptly pay
all amounts collected under this subpart, as the tax is received on or before the first day
of each successive month following collections. The collecting agent shall monthly certify
to the Elmore County Commission the amount collected and paid to Elmore County. All taxes
collected under this subpart shall be paid into the county general fund to be used by the
Elmore County Commission for all lawful purposes. (Act 2000-487, p. 921, §8.)...
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State
Department of Revenue, the county commission, or a private collection agency under contract
with the county commission, at the same time and in the same manner as state sales and use
taxes are collected. On or prior to the date the tax is due, each person subject to the tax
shall file with the collection agency a report in the form prescribed by the collection agency.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collection agency may require. Any person subject
to the tax levied by this part may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person...
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45-22-243.33
Section 45-22-243.33 Collection of tax; monthly report. The tax levied by the county commission
pursuant to this subpart shall be collected by the State Department of Revenue or otherwise
as provided by resolution of the Cullman County Commission at the same time and in the same
manner as state sales and use taxes are collected. On or prior to the date the tax is due,
each person subject to the tax shall file with the department a report in the form prescribed
by the department. The report shall set forth, with respect to all sales and business transactions
that are required to be used as a measure of the tax levied pursuant to this subpart, a correct
statement of the gross proceeds of all the sales and gross receipts of all business transactions.
The report shall also include items of information pertinent to the tax as the department
may require. Any person subject to the tax levied pursuant to this subpart may defer reporting
credit sales until after their collection, and in the...
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