§ 45-54-242-56

(a) The state Department of Revenue shall charge the countyfor collecting the additional county sales and use taxes levied under Section45–54–242.51 an amount or percentage of total collections as may be agreed uponby the state Commissioner of Revenue and the Pickens County Commission. The charge shall not exceed five percentof the total amount of the additional county sales and use taxes collected inthe county under Section 45–54–242.51. The chargefor collecting the additional taxesmay be deducted each month from the gross revenues from the additional taxes before certification of the amount of theproceeds from the taxes due the county for that month. The state Commissioner of Revenue shall pay into the State Treasury all taxes collected as the taxes are receivedby the state Department of Revenue, and on or before the first day of each successive month, commencingwith the month following the month in which the department makes the firstcollection under this subpart. Thecommissioner shall certify to the Comptroller the amount of taxes collectedunder Section 45–54–242.51 and paid by him or her into the State Treasury

t makes the firstcollection under this subpart. Thecommissioner shall certify to the Comptroller the amount of taxes collectedunder Section 45–54–242.51 and paid by him or her into the State Treasury forthe benefit of the county during the month immediately preceding thecertification. Before certifying theamount of the tax paid into the State Treasury for the benefit of the countyduring each month, the commissioner may deduct from the tax collected in the month the charge due the department forthe collection of the tax for the county. Itshall be the duty of the Comptroller to issue his or her warrant each monthpayable to the Treasurer of Pickens County in his or her official capacity in an amount equal to the amount certified by the state Commissioner of Revenue as having been collected for the use of the county. The Comptroller shall then deliverto the Pickens County Commission the balance remaining.(b) All revenues arisingfrom the taxes levied in Section 45–54–242.51 shall be distributed by the Treasurer of Pickens County to thePickens County Hospital Association.(Act 92–405, p. 831, § 7.)