Ala. Code § 45-50-245.06
The State Department of Revenue shall charge Monroe County for collecting the taxes levied under this subpart such amount of percentage of total collections as may be agreed upon by the Commissioner of Revenue and the Monroe County Commission, but such charge shall not, in any event, exceed 10 percent of the total amount of the sales tax collected in the county under this subpart. The charge for collecting the taxes may be deducted each month from the gross revenues from such taxes before certification of the amount of the proceeds thereof due Monroe County for that month. The Commissioner of Revenue shall pay into the State Treasury all taxes collected under this subpart, as such taxes are received by the State 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 taxes collected under this subpart and paid by him or her into the State Treasury for the benefit of Monroe County during the month immediately preceding certification. Provided, however, that before certifying the amount of the taxes paid into the State Treasury for the benefit of Monroe County during each month, the commissioner may deduct from the taxes collected in the month the charge due the department for the collection of the taxes 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 Monroe 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. All revenues arising from the taxes herein authorized to be levied that are due to be paid to Monroe County shall be deposited in the county general fund.
Ala. Code § 45-50-245.06 (1975)