For making the collection of taxes levied under authority of this article, the licensing official shall be entitled to a fee in an amount equal to five percent of all revenue collected under this article each month. The fee shall be for the use of the licensing official. The fee shall be deducted from the tax collections each month and the remainder of the collections shall be remitted to the Department of Revenue. Notwithstanding the foregoing, the fee shall be disallowed unless the collections are remitted to the Department of Revenue within the time allowed by law. In all counties where the licensing official is paid on a salary instead of a fee basis, all fees allowed under the terms of this section to be paid to the licensing official shall be paid, by the licensing official, into the county treasury, or to the official performing the duties of county treasurer.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.
Section 40-23-100 - Definitions.
Section 40-23-103 - Sales Tax Levied on Sale Price Less Credit for Trade-In.
Section 40-23-105 - Applicability of Certain Title 40 Provisions.
Section 40-23-106 - Reciprocity.
Section 40-23-108 - Disposition of Funds.
Section 40-23-110 - Penalty for Failure to Pay Tax.
Section 40-23-111 - Authority to Adopt and Enforce Rules and Regulations.