(a) The governing body of the county shall administer and collect the taxesherein authorized to be levied and collected, or shall cause those taxes to beadministered and collected by the state Department of Revenue or a privatecollection agency at the same time and in the same manner as the state salestax and state use tax are collected, pursuant to, and in accordance with, theapplicable provisions of Sections 11–3–11.2 and 11–3–11.3. Without limiting the generality of the foregoing, the governing body of the county or other collectionagency shall have the same rights, remedies, power, and authority, includingthe right to adopt and implement the same procedures, as would be available tothe state Department of Revenue if the taxes herein authorized were beingadministered, enforced, and collected by the state Department of Revenue. The governing body may retain or may payto the state Department of Revenue or a private collection agency, as a feefor the cost of collecting the taxes, an amount not to exceed five percent ofthe proceeds of the taxes so collected. may payto the state Department of Revenue or a private collection agency, as a feefor the cost of collecting the taxes, an amount not to exceed five percent ofthe proceeds of the taxes so collected. Ifthe governing body of the county or the state Department of Revenue administersand collects the taxes, the amount retainedby the governing body or paid to the stateDepartment of Revenueas a collection fee shall not exceed the actual cost of collection, oran amount that does not exceed fivepercent of the proceeds of the taxes collected, whichever amount is less.(b) With respect to the taxes herein authorized to be levied and imposedby it, the countyshall be deemedto be a self-administered county,as that term isdefined in Section 40–2A–3.(Act 2015–74, p. 269, § 6.)
Alabama Legal Code