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Alabama · Through Act 2026-611

Ala. Code § 45-43-246.67: Charge for Collection.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 43 Lowndes County.
  3. Article 24 Taxation.
  4. Part 7 Tax, Sales and Use.
  5. Subpart 3 1997 Tax.

The collection agency may charge Lowndes County for collecting the tax levied under this subpart in an amount or percentage of total collections as may be agreed upon by the collection agency and the Lowndes County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Lowndes County for that month. The collection agency shall pay into the Lowndes County General Fund all amounts collected under this subpart, as the tax is received by the collection agency within 10 days after it is collected. The collection agency shall certify to the county commission the amount collected and paid into the General Fund of Lowndes County during the month immediately preceding the certification.

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

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