§ 45-54-241-06

The Department of Revenue shall charge and deduct from the proceeds ofthe tax levied, an amount equal to the cost to the department of making thecollections and the charge shall not exceed five percent of the total amount oftax collected. Following that deduction, the department shallpay the remainder of the tax proceeds to thebureau.(Act 96–49, 1st Sp. Sess., p. 67, § 7.)