Code of Alabama
Chapter 5 - Tax Collectors.
Section 40-5-4 - Commissions.

(a) Not including taxes on real estate bid in by the state at tax sales and taxes that would be due on property except for the provisions of the presently applicable law exempting homesteads from state taxes, the tax collecting official, in addition to the commissions on assessments pursuant to Section 40-4-2, shall collect commissions from the state and county general funds at the following rates of commission:
(1) Ten percent on the first five thousand dollars ($5,000).
(2) Five percent on the next four thousand dollars ($4,000).
(3) Four percent on the next three thousand dollars ($3,000).
(4) One and one-half percent on the remainder up to fifteen thousand dollars ($15,000).
(5) One percent on the remainder above $15,000.
(b) The tax collecting official, pursuant to Section 40-4-2, shall collect and disburse all commissions on special taxes at a rate of 2 percent for collecting and 2 percent for assessing to the county general fund, unless specifically exempted by law.
(c) In Jefferson County, no fees or commissions shall be allowed for collecting the three-mill county school tax and the three-mill district school tax.

Structure Code of Alabama