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 bureau.
Structure Code of Alabama
Division 2 - Alabama Gulf Coast Convention and Visitors Bureau.
Section 45-2-243.20 - Bureau Established.
Section 45-2-243.21 - Programs; Contracts; Powers.
Section 45-2-243.22 - Board of Directors - Composition; Expenses.
Section 45-2-243.23 - Board of Directors - Powers and Duties.
Section 45-2-243.24 - Lodging Tax District Established.
Section 45-2-243.25 - Privilege or License Tax on Lodging.
Section 45-2-243.26 - Exemptions.
Section 45-2-243.27 - Payment and Collection of Tax.
Section 45-2-243.28 - Application of Subpart.