Section 45-39-244.05
Cost of collection.
The State Department of Revenue shall charge Lauderdale County for collecting the county tax levied herein, an amount or percentage of total collections not to exceed 10 percent of the total amount of tax collected hereunder. Such charge for collecting the tax for the county may be deducted each month from the proceeds of the tax before certifying the amount thereof due the Florence/Lauderdale Tourism Board for that month.
(Act 86-411, p. 599, §6; Act 2006-377, p. 973, §2.)