Alabama Code § 45-56-242.56

Charge for Collection of Tax
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The department or other entity shall charge Randolph County for collecting any tax authorized under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner or the entity and the Randolph County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county or an amount as otherwise provided in the contract. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Randolph County for that month. The Commissioner of Revenue or other entity shall pay into the State Treasury all amounts collected under the authority of this subpart, as received by the department or entity on or before the first day of each successive month. The commissioner or entity shall certify to the Comptroller the amount collected and paid into the State Treasury or otherwise for the benefit of Randolph County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to or the entity shall remit monthly or as otherwise agreed upon to the county Treasurer of Randolph County in an amount equal to the certified amount which shall be paid into the county general fund to be used for the construction, operation, and for maintaining a new jail.

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