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.
Structure Code of Alabama
Section 45-26-244.30 - Applicability.
Section 45-26-244.31 - Definitions.
Section 45-26-244.32 - Levy of Tax.
Section 45-26-244.33 - Payment of Tax.
Section 45-26-244.34 - Addition of Tax to Sales Price or Admission Fee.
Section 45-26-244.35 - Collections and Enforcement.
Section 45-26-244.36 - Application of State Statutes.
Section 45-26-244.37 - Charge for Collection.
Section 45-26-244.38 - Authorization to Levy Tax; Referendum; Renewal and Termination.