2022 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 12 - Licenses.
Article 1 - General Provisions.
Section 40-12-7 - County License Tax for School Purposes - Disposition of Funds Collected; Charge for Collection and Administration.
Section 40-12-7
County license tax for school purposes - Disposition of funds collected; charge for collection and administration.
(a) All such taxes collected and administered by the Department of Revenue shall be collected and remitted to the governing bodies of the various counties in the manner as provided for the collection and administration of taxes for cities or towns as provided in Sections 11-51-180 through 11-51-185, and the Department of Revenue is authorized to charge the counties for collecting and administering the taxes its actual cost, not to exceed two percent of the amount collected, and to do any and all things pertaining to the collection and administration of the taxes for the various counties as the department is authorized to do in collecting and administering taxes for cities and towns as provided in Sections 11-51-180 through 11-51-185.
(b) For the purpose of this section, the terms collection and administration shall have the same meaning as in Section 11-3-11.3(i).
(Acts 1971, No. 346, p. 634, §3; Act 2018-150, §1.)
