{"data":{"id":"us-al/ala.-code-45-10-243.06","jurisdiction":"us-al","citation":"Ala. Code § 45-10-243.06","heading":"Deduction of Cost of Making Collections.","body":"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 general fund.","path":["Title 45 Local Laws.","Chapter 10 Cherokee County.","Article 24 Taxation.","Part 4 Tax, Lodging","Subpart 1 1997 Lodging Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-10-243.06","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"7ccfd2945eb0191af6ad4fb6547b2e7cafc3925e63126abf5d72b1c0a96d887b","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-10-243.05","next":"us-al/ala.-code-45-10-243.20"},"notice":"GroundRules: Original legal text. Not legal advice."}