Ala. Code § 45-26-246.24: Collection of Tax.
Where this section sits in the code
- Title 45 Local Laws.
- Chapter 26 Elmore County.
- Article 24 Taxation.
- Part 7 Lodging Tax.
- Subpart 2 Subpart 2
The county may 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.
Collected 2026-09-03T14:01:54Z. Source file · JSON