Ala. Code § 11-51-208 (1975) Collection of Taxes By Department of Revenue - Reports; Costs; Enabling Act; Rules and Regulations; Assessment, Rates of Interest

• Library: Alabama Statutes
• Edition: 2023
• Currency: Current with legislation from the 2023 Regular and Special Sessions.
• Year: 2023
• Citation: Ala. Code § 11-51-208 (1975)

(a) Municipalities may, upon request of the municipal governing body, engage the Department of Revenue to collect and administer their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d), the Department of Revenue shall collect and administer the municipal sales, use, rental, and lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute reports, forms, and other information as may be necessary to provide for the collection and administration of any municipal tax it collects and administers and, on request, shall make all reports available for inspection by the governing body of the municipality. In collecting and administering a municipal sales, use, rental, or lodgings tax, the department shall have all the authority and duties as it has in connection with the collection and administration of the corresponding state tax including, without limitation, the provisions of Chapters 2A, 12, 23, and 26 of Title 40.

(b)

(1) The Commissioner of Revenue shall deposit into the State Treasury all municipal taxes collected and, on a bi-weekly basis, shall certify to the Comptroller the amount of taxes collected for the approximate two-week period immediately preceding the certification and the amount, less the department's actual cost of collection and administration, to be distributed to each municipality, which shall be paid to the treasurer or other custodian of funds of the municipality within three days after certification thereof.

(2) The department shall charge each municipality the actual cost to the department for collecting and administering its tax. Notwithstanding the preceding sentence, the charge shall not exceed two percent of the amount collected for each municipality. At least once each month, the Comptroller shall issue a warrant to the department for the collection and administration charges due as determined by the Commissioner of Revenue. Payment shall be from funds collected under this section and shall be the actual cost of collection and administration, not to exceed two percent of the amount collected for each municipality. Notwithstanding any other provision of law, the department shall not charge a fee to the municipality, city, or town for the cost of filing, payment processing, and remittance services relating to any tax authorized to be filed under the ONE SPOT system of the department. References in this subsection to filing, payment processing, and remittance services shall mean and refer only to the ONE SPOT system to file and pay taxes authorized to be filed thereunder, and shall not include the collection and administration of local taxes as defined in Section 11-3-11.3(i).