The department or other entity shall charge Randolph County for collecting the tax authorized to be levied under this subpart in an amount or percentage of total collections as may be agreed upon by the commissioner or other entity and the Randolph County Commission. The charge shall not exceed five percent of the total amount of the tax collected in the county. The charge may be deducted each month from the gross revenues from the tax before certification of the amount of the proceeds due Randolph County for that month. The Commissioner of Revenue or collecting entity shall pay into the State Treasury all amounts collected under this subpart, as the tax is received by it on or before the first day of each successive month. The commissioner or other entity shall certify to the Comptroller the amount collected and paid into the State Treasury for the benefit of Randolph County during the month immediately preceding the certification. The Comptroller shall issue a warrant each month payable to the county Treasurer of Randolph County in an amount equal to the certified amount which shall be paid into the county general fund to be distributed as follows:

1. (1) Fifty percent shall be distributed to the Randolph County Board of Education to be used exclusively for the school system.
2. (2) Forty percent shall be used exclusively for the construction and operation of the Randolph County jail.
3. (3) Ten percent shall be distributed to the Randolph County association of volunteer firefighters to be used to improve I.S.O. ratings and other state certifications required to perform their duties.

(Act 2007–375, p. 742, § 8.)