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Alabama · Through Act 2026-611

Ala. Code § 45-15-241.06: Deduction of Collection Costs.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 15 Cleburne County.
  3. Article 24 Taxation.
  4. Part 2 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 agency 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 Cleburne County Commission.

Collected 2026-09-03T14:01:53Z. Source file · JSON

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