§ 45-54-242-87

(a) The department shall charge the county for collecting the additionalcounty sales and use taxes levied pursuant to Section 45–54–242.82, an amount or percentage of total collections as agreed upon by the Commissionerof Revenue and the PickensCounty Commission. The charge shall not exceed five percent of the total amount ofthe additional county sales and use taxes collected in the county pursuant toSection 45–54–242.82. The charge forcollecting the additional taxes may be deducted each month from the grossrevenues from the additional taxes before certification of the amount of theproceeds from the taxes due the county for that month. The Commissioner of Revenue shall pay into the StateTreasury all taxes collected as the taxes are received by the department, andon or before the first day of each successive month, commencing with the monthfollowing the month in which the department makes the first collection pursuantto this subpart. The commissionershall certify to the Comptroller the amount of taxes collected pursuant toSection 45–54–242.82 and paid by him or her into the State Treasury for thebenefit of the county

his subpart. The commissionershall certify to the Comptroller the amount of taxes collected pursuant toSection 45–54–242.82 and paid by him or her into the State Treasury for thebenefit of the county during the month immediately preceding the certification. Before certifying the amount of the tax paid into the State Treasury forthe benefit of the county during each month, the commissioner may deduct fromthe tax collected in the month the charge due the department for thecollection 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 inan amount equal to the amount certified by the Commissioner of Revenue as having been collected for the use of the county. The Comptroller shall then deliver to thePickens County Commission the balance remaining.(b) All revenues arising from the taxes levied pursuant to Section45–54–242.82 shall be distributed by the Treasurer of Pickens County to thePickens County Hospital Association or its successor and shall be used infurtherance of any corporate purposes or power of the Pickens County HospitalAssociation or its successor

Pickens County to thePickens County Hospital Association or its successor and shall be used infurtherance of any corporate purposes or power of the Pickens County HospitalAssociation or its successor as set forth in or granted by its charter or thelaws pursuant to which it was incorporated including, but not limited to: The acquisition, construction, andequipping of hospitals, clinics, nursing homes, and other health carefacilities and improvements thereto, whether owned or leased as lessor orlessee; the purchase redemption,refunding, or prepayment of bonds, notes, warrants, or other evidences ofindebtedness issued or guaranteed by the Pickens County Hospital Association orits successor or the payment of which is secured by a pledge of an obligationof the Pickens County Hospital Association or its successor; providing for the delivery of health careservices to indigent patients, including payments to others pursuant tocontracts or agreements for delivery of the services; and for any and all other public hospital or public health carepurposes.(Act 94–86, p. 90, § 8.)