Ala. Code § 45-42-243.03
The taxes imposed by this part shall be collected by the State Department of Revenue at the same time and along with the collection by the department of taxes levied and collected for the State of Alabama under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date, and all reports now required to be made to the Commissioner of Revenue of the State of Alabama, on request of the Department of Revenue, shall be available for inspection by the chair of the county governing body of Limestone County, or his or her designated agent, at reasonable times during business hours. The State Department of Revenue shall prepare and distribute such reports, forms, and other information as may be necessary for the collection of the additional taxes herein imposed, and shall have all the authority and duties in connection with such additional taxes as are now given by law to the department for the collection of state sales and use taxes under Act 100 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20 of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September 1, 1959, and as it existed on that date. It shall be the duty of the Commissioner of Revenue to pay into the State Treasury all collections of taxes made hereunder, and on or before the first day of the following month the Commissioner of Revenue shall certify to the Comptroller the amount of special taxes levied and collected under the authority of this part for the use and benefit of Limestone County during the calendar month immediately preceding the making of such certificate to the State Treasurer; whereupon it shall be the duty of the Comptroller to issue his or her warrant on the State Treasury, payable to the custodian of the county school funds of Limestone County for the amount so certified by the Commissioner of Revenue as having been collected for the use and benefit of Limestone County and paid into the State Treasury. The State Department of Revenue shall charge Limestone County for collecting the taxes levied by this part a percentage of the taxes to be computed on the basis that the total cost of collecting the state's sales and use taxes bears to the total of state sales and use taxes collected for each fiscal year ending September 30. Such charge for collecting such taxes shall be deducted once each year from the special sales and special use taxes collected in the month of September of each year before certifying the amount of special sales and special use taxes due Limestone County for such month.
Ala. Code § 45-42-243.03 (1975)