(a) The taxes leviedby this subpartshall be collected by the Department of Revenue, at the same time and along with the collection bythat department of taxes leviedand collected for the Stateof Alabama underAct 100, approved August 18, 1959, and Article 11 of Chapter 20, Title 51, Code of Alabama 1940, and all acts amendatory thereofor supplementary thereto. All reportsnow required to be made to the Commissioner of Revenue hereunder, on requestmade to the Department of Revenue, shall be made available for inspection bythe Pickens County Commission or its designated agent, at reasonable timesduring business hours. The Departmentof Revenue shall prepare and distribute the reports, forms, and otherinformation as may be necessary for the collection of the county taxes leviedby this subpart, and shall have all the authority and duties in connection with the taxesas are now given by law to the Department of Revenue or theCommissioner of Revenue in connection with the collection of the state salesand use taxes provided for by Act 100, approved August18, 1959, and Article 11, of Chapter20, Title rtment of Revenue or theCommissioner of Revenue in connection with the collection of the state salesand use taxes provided for by Act 100, approved August18, 1959, and Article 11, of Chapter20, Title 51, Code of Alabama 1940, and all actsamendatory thereof or supplementary thereto.It shall be the duty of the Commissioner of Revenue to pay into theState Treasury all taxes collected under this subpart. On or before the tenth day of the following month, thecommissioner shall certify to the Comptroller the amount of specialtaxes collected underthis subpart for public purposesin Pickens County duringthe calendar monthimmediately preceding the monthof making the certificate, whereuponit shall be the duty of the Comptroller to issue his or her warrant or warrants onthe State Treasury, payable as follows: (1) To the Pickens County Hospital Association in an amount equal to theamount so certified by the Commissioner of Revenue as having been collected forpublic purposes in Pickens County and paid into the State Treasury during thepreceding month so as to provide that Pickens County Hospital Association shall receive all of the special taxes in any fiscal year ofthe state until it shall d paid into the State Treasury during thepreceding month so as to provide that Pickens County Hospital Association shall receive all of the special taxes in any fiscal year ofthe state until it shall have received the sum of one hundred twenty thousanddollars ($120,000), which shall be dedicated for public health purposes.(2) To the Pickens County Hospital Association in an amount equal toone-half the balance, if any, of the amount so certified to the Commissioner ofRevenue as having been collected for public purposes in Pickens County and paidinto the State Treasury during the preceding month remaining after any payment to the PickensCounty Hospital Association made pursuant to subdivision (1), which shall be dedicatedfor public health purposes.(3) To the Pickens County Commission, to be deposited in the county generalfund, in an amount equal to one-half the balance, if any, of the amount socertified to the Commissioner of Revenue as having been collected for publicpurposes in Pickens County and paid into the State Treasury during thepreceding month remaining after any payment to the Pickens County HospitalAssociation made pursuant to subdivision (1). for publicpurposes in Pickens County and paid into the State Treasury during thepreceding month remaining after any payment to the Pickens County HospitalAssociation made pursuant to subdivision (1). Notwithstanding any other provisions of this subpart,any amounts on handfor public health purposes after May 1, 1995, may be expended for publicpurposes by the county commission.(4) It is the intention hereof that the Comptroller shall pay to PickensCounty Hospital Association, during any fiscal year of the state, the first onehundred twenty thousand dollars ($120,000) of the amount so certified by theCommissioner of Revenue and shall pay one-half of the balance, if any, to boththe Pickens County Hospital Association and the Pickens County Commission ofall amounts so certified by the Commissioner of Revenue in excess of onehundred twenty thousand dollars ($120,000) during any fiscal year of the state.(b) The Department of Revenue shall charge Pickens County for collectingthe special taxes levied by this subpart the amount of percentage of totalcollections as may be agreed upon by the Commissioner of Revenue and thePickens County Commission, but the charge,in any event, shall not taxes levied by this subpart the amount of percentage of totalcollections as may be agreed upon by the Commissioner of Revenue and thePickens County Commission, but the charge,in any event, shall not exceed 10 percent of the totalamount of specialcounty taxes collected hereunder within the county.The charge for collecting the special taxesshall be deductedonce each month from the special sales and special use taxes collectedbefore certifying the amount of special sales and special use taxes to be paidto the Pickens County Hospital Association or the Pickens County Commission, asthe case may be, for that month.
Alabama Legal Code