Ala. Code § 45-1-245.04: Cost of Collection.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 1 Autauga County.
- Article 24 Taxation.
- Part 6 Tax, Lodging.
The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the department of making the collections, and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department shall pay the remainder of the tax proceeds to the county.
Collected 2026-09-03T14:01:53Z. Source file · JSON