Skip to main content
CourtGPT logoCourtGPT
Directory
Law
For Attorneys
Blog
AppointmentsSign InSign Up
§ 45-57-244-06 — Alabama Law | CourtGPT
  1. Home/
  2. Laws/
  3. Alabama/
  4. Title 45 - Local Laws/
  5. Chapter 57 - Russell County/
  6. Article 24 - Taxation/
  7. Part 5 - Tax, Sales and Use.sub/
  8. Subpart 1 - Special County Tax Outside Corporate Limits of Hurtsboro and Phenix City/
  9. § 45-57-244-06
Alabama Legal Code
06Charge for Collecting Special County Taxes Levied.The state Department of Revenue shallcharge Russell Countyfor collecting the specialcounty taxes levied such amount or percentage of total collections as may beagreed upon by the Commissioner of Revenue and the county commission, but the chargeshall not in any event exceed 10 percent of the total amount of special countytaxes collected hereunder within the county. The charge for collecting thespecial taxes for the county may be deducted each month from the special salesand special use taxes collected before certifying the amount of the proceedsthereof due Russell County for that month. TheCommissioner of Revenue shall pay into the State Treasury all county taxescollected under this subpart as the taxes are received by the department; and on or before the first day of eachsuccessive month (commencing with the month followingthe month in which the department makes the first collections hereunder),the commissioner shall certify to the Comptroller the amount of taxescollected under this subpart and paid by him or her into the State Treasury forthe benefit of Russell County during the monthimmediately preceding the

ll certify to the Comptroller the amount of taxescollected under this subpart and paid by him or her into the State Treasury forthe benefit of Russell County during the monthimmediately preceding the making of the certificate. Provided, however, that before certifying the amount of the taxes paid into the State Treasuryfor the benefit of Russell County during each month, the commissioner maydeduct from the taxes collected in the month the charges due the department forthe collection of the taxes of the county. Itshall be the duty of the Comptroller to issue his or her warrant each monthpayable to the General Fund of Russell County in an amount equal to theamount so certified by the Commissioner of Revenue as having been collected forthe use of the county. The Treasurer for Russell County shall deposit the revenue derived from the taxeslevied herein in the funds of the county; andthe net proceeds derived from the taxes levied by this subpart shall be usedfor general county purposes.(Act 2000–787, p. 1847, § 7.)

§ 45-57-244-06

Ask AI about this