Ala. Code § 45-57-243.05 (2026)
The state Department of Revenue shall charge Russell 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. The 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 Russell County Treasurer for that month.
(Act 89–267, p. 406, § 6.)