§ 45-54-242-23

(a) The taxes levied by this subpart shall be collectedby the Department of Revenue,at the same time and along with the collection by that department of taxeslevied and collected for the State of Alabama under Article 1, commencing withSection 40–23–1, of Chapter 23 of Title 40, and all acts amendatory thereofor supplementary thereto.All reports now required to bemade to the Commissioner of Revenue under this subpart,on request made tothe department, shallbe made available for inspection by the PickensCounty Commission or its designated agent, at reasonable times duringbusiness hours. The Department ofRevenue shall prepare and distribute the reports, forms, and other informationas may be necessary for the collection of the county taxes levied by this subpart, and shall have all the authority and duties in connection with thetaxes as are now given by the law to the department or the Commissioner of Revenue in connection with the collection of the state sales and usetaxes provided for by Chapter 23, and all acts amendatory thereof orsupplementary thereto.

to the department or the Commissioner of Revenue in connection with the collection of the state sales and usetaxes provided for by Chapter 23, and all acts amendatory thereof orsupplementary thereto. It shall bethe duty of the Commissioner of Revenue to pay into the State Treasury alltaxes collected under this subpart; andon or before the tenth day of the following month, the commissioner shallcertify to the Comptroller the amount of special taxes collected under this subpart for the use and benefit of Pickens County during the calendar monthimmediately preceding the month of making the certificate. Whereupon, it shall be the duty of the Comptrollerto issue his or her warrant on the State Treasury,payable to PickensCounty, in an amount equal to theamount so certified by the Commissioner of Revenue as having been collectedfor the use of PickensCounty and paid into the State Treasury.(b) The Department of Revenue shall charge Pickens County for collectingthe special taxes levied by this subpart an amount of percentage of totalcollections as may be agreed upon by the Commissioner of Revenue and thePickens County Commission, but the charge shall not, in any event, exceed 10 percent of

subpart an amount of percentage of totalcollections as may be agreed upon by the Commissioner of Revenue and thePickens County Commission, but the charge shall not, in any event, exceed 10 percent of the total amount of specialcounty taxes collected under this subpart within the county. The charge for collecting the specialtaxes shall be deducted once eachmonth from the special sales and special use taxes collected before certifyingthe amount of special sales and special use taxes due Pickens County for thatmonth.(Act 82–359, p. 512, § 4.)