§ 45-55-243-09

If, and as long as the state Department of Revenue is the specialcollection agent, the stateDepartment of Revenueshall charge the county, for collectingthe taxes levied herein, the costs of the department in collecting the taxes;provided, such charge shall not, in any event, exceed five percent of the totalamount of the taxes collected hereunder. Such chargefor collecting the taxesfor the county may be deducted each month from the tax proceeds collectedbefore the amount of the proceeds due the county for that month is certified asprovided in this section. Thecommissioner shall pay into the State Treasury all taxes collected under thissubpart, as such taxes are received by the state Department of Revenue; and on or before the first of each successive month (commencing with the month next succeeding the month in which thedepartment makes the first collection of any of the taxes levied hereunder)the commissioner shall certify to the Comptroller the amount of taxes collectedunder this subpart and paid by him or her into the State Treasury for thebenefit of the county during the month immediately preceding the making of

ify to the Comptroller the amount of taxes collectedunder this subpart and paid by him or her into the State Treasury for thebenefit of the county during the month immediately preceding the making of thecertificate and shall state separately in the certificate the amount of theproceeds so collected from the taxes levied in Section 45–55–243.01 and theamount of the proceeds so collected from the taxes levied in Section45–55–243.03; provided, however, thatbefore certifying the amount of taxes paid into the State Treasury for thebenefit of the county during each month, the commissioner may deduct from thetaxes collected hereunder in the month the charges due the department for collectionof the taxes. It shall be the duty ofthe Comptroller (1) to issue his or her warrant each month, payable to thecounty and to be held by the county in trust for distribution as provided inSection 45–55–243.10, in an amount equal to the amount so certified by the commissioner as having been collected hereunder, and (2) to transmitto the county, along with the warrant,a copy of the certificate bythe commissioner.(Act 2007–371, p. 727, § 11.)