Ala. Code § 45-43-246.37
The State Department of Revenue shall charge Lowndes County for collecting the special county tax levied under this subpart such amount or percentage of total collections as may be agreed upon by the commissioner of revenue and the Lowndes County Commission, but such charge shall not, in any event, exceed five percent of the total amount of the special county tax collected in the county under this subpart. Such charge for collecting such special tax may be deducted each month from the gross revenues from such special tax before certification of the amount of the proceeds thereof due Lowndes County for that month. The commissioner of revenue shall pay into the State Treasury all tax collected under this subpart, as such tax is received by the Department of Revenue, and on or before the first day of each successive month, commencing with the month following the month in which the department makes the first collection hereunder the commissioner shall certify to the Comptroller the amount of tax collected under this subpart and paid by him or her into the State Treasury for the benefit of Lowndes County during the month immediately preceding such certification. Provided, however, that before certifying the amount of the tax paid into the State Treasury for the benefit of Lowndes County during each month, the commissioner may deduct from the tax collected in the month the charge due the department for the collection of the tax for the county. It shall be the duty of the Comptroller to issue his or her warrant each month payable to the county Treasurer of Lowndes County in his or her official capacity in an amount equal to the amount so certified by the commissioner of revenue as having been collected for the use of the county. He or she shall then deliver to the Lowndes County Commission the balance remaining, to be paid into the county general fund.
Ala. Code § 45-43-246.37 (1975)