The proceeds from the tax authorized, less the amount or percentage of the actual cost of collection as may be agreed upon by the Commissioner of the Department of Revenue and the Marengo County Commission, shall be distributed to the Public Park and Recreation Board of Marengo County.
Structure Code of Alabama
Section 45-46-243 - Levy of Tax.
Section 45-46-243.01 - Tax to Be Added to Sales Price of Tobacco Products.
Section 45-46-243.02 - Violations; Powers and Duties of Department; Unavailability of Stamps.
Section 45-46-243.03 - Application of State Provisions.