Code of Alabama - Title 45: Local Laws - Section 45-26-246.04 - Collection of tax

Section 45-26-246.04 - Collection of tax.

The county shall contract with an agent for collection of the tax and the agent may deduct from the proceeds of the tax levied an amount equal to the contracted amount for the collections, provided the charge does not exceed five percent of the total amount of tax collected. Following that deduction, the agent shall pay the remainder of the tax proceeds to the county.

(Act 2020-178, §5.)

Last modified: May 3, 2021