The department shall charge Perry County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner and the Perry County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Perry County for that month. The Revenue Commissioner shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by the department on or before the first day of each successive month. The commissioner shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Perry County during the month immediately preceding the certification. The Comptroller shall issue a war-rant each month payable to the County Treasurer of Perry County in an amount equal to the certified amount which shall be paid into the county general fund to be used for general county purposes.
Structure Code of Alabama
Section 45-53-245.30 - Definitions.
Section 45-53-245.31 - Levy of Tax; Exemptions.
Section 45-53-245.32 - Payment of Tax.
Section 45-53-245.33 - Addition of Tax to Sales Price or Admission Fee.
Section 45-53-245.34 - Collection of Tax; Enforcement.
Section 45-53-245.35 - Application of State Statutes.
Section 45-53-245.36 - Charge for Collection; Disposition of Funds.