Section 45-10-243.06
Deduction of cost of making collections.
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.
(Act 97-604, p. 1064, §7.)