Alabama § 45-22-242.11 - Charge for Collection; Disposition of Funds.

§ 45-22-242.11. Charge for Collection; Disposition of Funds.

(a) The State Department of Revenue shall charge Cullman County for collecting the county lodging taxes levied in this part the lesser of the actual amount of total collections, but the collection charge shall not in any event exceed 2.5 percent of the total amount of the special county taxes collected under this part. The charge for collecting the taxes for the county may be deducted each month from the taxes collected before certifying the amount of the proceeds from the taxes due to Cullman County each month. The State Commissioner of Revenue shall pay into the State Treasury all county taxes collected under this part as the taxes are received by the State Department of Revenue. On or before the first day of each successive month, commencing with the month following the month in which the department makes the first collections under this part, the commissioner shall certify to the Comptroller the amount of taxes collected under this part and paid into the State Treasury for the benefit of Cullman County during the month immediately preceding the making of the certification. Before certifying the amount of the taxes paid into the State Treasury for the benefit of Cullman County during each month, the commissioner may deduct from the taxes collected for the month the charges due the department for the collection of the taxes for the county. It shall be the duty of the Comptroller to issue a state warrant each month payable to the Cullman County Tourism Bureau, in an amount equal to the amount so certified by the State Commissioner of Revenue as having been collected for the use of the county.

(b) Upon receiving the tax proceeds, the Treasurer of the Cullman County Tourism Bureau shall transmit the proceeds as follows:

(1) Two-fifths of the proceeds to the Cullman County Chamber of Commerce to be used at the discretion of the chamber of commerce to pay any operational expenses while promoting small businesses, while promoting the marketing of Cullman as a destination shopping location, working with and enhancing the City of Cullman’s and Cullman County’s Industrial Boards, and working with the Cullman County Tourism Board.

(2) The remaining three-fifths of the proceeds shall remain with the Cullman County Tourism Bureau to be used at the discretion of the bureau exclusively for the purpose of promoting tourism through festivals, community events, arts projects, and tournaments that benefit all of the residents of Cullman County. Also, these funds may be used to pay the operational expenses, salaries, and benefits of the bureau’s director and staff.

(c) Effective June 1, 2021, the balance of the proceeds remaining to be distributed to Cullman County after the cost of collection and distribution to the Alabama Mountain Lakes Association have been deducted pursuant to Section 40-26-20, shall be controlled by the Cullman County Tourism Bureau.

(d) Effective June 1, 2021, the City of Cullman shall transmit to the Cullman County Tourism Bureau, an amount equal to one-quarter percent of the privilege tax levied and collected, pursuant to Ordinance 2007-7, on persons, firms, or corporations renting accommodations to transients in the City of Cullman.