Code of Alabama
Part 5 - Tax, Lodging.
Section 45-50-244.11 - Cost of Collection.

The designated collection agency shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections not to exceed two percent of the total amount of tax collected. Following that deduction, the collection agency shall pay the remainder of the tax proceeds to Monroe County. The net proceeds of the tax levied pursuant to this part shall be used for the purpose of paying costs of acquiring, providing, constructing, and operating a new jail in the county, including the acquisition of land and equipment, and for the payment of debt service on any indebtedness issued or incurred by the county or a public corporation for such purpose.