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.
Structure Code of Alabama
Division 1 - 1997 Lodging Tax.
Section 45-10-243 - Lodging Tax Levied.
Section 45-10-243.01 - Exemptions.
Section 45-10-243.02 - Monthly Report; Payment of Tax; Records; Penalties.
Section 45-10-243.03 - Application of State Statutes.
Section 45-10-243.04 - Deposit of Proceeds.
Section 45-10-243.05 - Commerce Clause.
Section 45-10-243.06 - Deduction of Cost of Making Collections.