The department or other entityshall charge RandolphCounty for collecting the tax authorized to be levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner or other entity and the Randolph County Commission. The charge shall not exceed five percentof the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenuesfrom the tax before certification of the amount of the proceeds due RandolphCounty for that month. TheCommissioner of Revenue or collecting entity shall pay into the State Treasuryall amounts collected under this subpart,as the tax is received by it on or before the first dayof each successive month. Thecommissioner or other entity shallcertify to the Comptroller the amount collected and paid into the StateTreasury for the benefit of Randolph County during the month immediatelypreceding the certification. TheComptroller shall issue a warrant each month payable to the county Treasurer of Randolph County in an amount equalto the certified amount which shall be paid into the county general fund fication. TheComptroller shall issue a warrant each month payable to the county Treasurer of Randolph County in an amount equalto the certified amount which shall be paid into the county general fund to bedistributed as follows:(1) Fifty percent shall be distributed to the Randolph County Board ofEducation to be used exclusively for the school system.(2) Forty percent shall be used exclusively for the construction andoperation of the Randolph County jail.(3) Ten percent shall be distributed to the Randolph County association of volunteerfirefighters to be used to improve I.S.O. ratings and other state certifications required to performtheir duties.(Act 2007–375, p. 742, § 8.)
Alabama Legal Code