The Department of Revenue shall charge and deduct fromthe proceeds of the tax levied an amount equal to the cost to the agency ofmaking the collections and the charge shall not exceed five percent of thetotal amount of tax collected. Followingthat deduction, the department shall pay 50 percent of the remainder of theproceeds from the tax levied by this part to the Pike County Commission and 50percent to the municipality where the tax was collected.(Act 2015–421, p. 1347, § 6.)
Alabama Legal Code