AL Code § 45-22-242.11 (2021)
2021 Code of Alabama|Title 45 - Local Laws.|Chapter 22 - Cullman County.|Article 24 - Taxation.|Part 3 - Tax, Lodging.|Section 45-22-242.11 - Charge for Collection.

Section 45-22-242.11Charge for collection. THIS SECTION WAS AMENDED BY ACT 2021-543 IN THE 2021 REGULAR SESSION, EFFECTIVE JUNE 1, 2021. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The State Department of Revenue shall charge Cullman County for collecting the county lodging taxes levied in this part the lessor 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 Commission, 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 county treasurer 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, promotion of marketing for Cullman being a destination shopping location, working with and enhancing the City of Cullman's and Cullman County's Industrial Boards, to working with the Cullman County Tourism Board. (2) One-fifth of the proceeds to the Cullman County Tourism Bureau to be used at the discretion of the bureau exclusively for the purpose of promoting tourism through festivals, events, and tournaments throughout the City of Cullman and Cullman County for the benefit of all of the residents of Cullman County. (a) The Cullman County Tourism Bureau shall be comprised as follows: (1) Two members appointed by the Cullman City Council, of which one shall be an elected city councilman and one shall be a representative of tourism relating to the restaurant industry; (2) two members appointed by the full board of the Cullman Area Chamber of Commerce, of which one shall be either the chair of the chamber or the president of the chamber and one shall be a representative of tourism relating to the Smith Lake Community; (3) two members appointed by the Cullman County Commission, of which one shall be an elected county commissioner and one shall be a representative of tourism relating to the agri-tourism industry; (4) one member appointed by the hotel association; (5) one member appointed by the Wallace State Community College President; (6) one member who shall be the Cullman County Parks and Recreation Director; (7) one member appointed by the Cullman City Parks and Recreation Board Director or President; and (8) one member who shall be a representative of the tourism industry selected by a majority vote of the state delegation; provided however, that in the event the delegation vote is tied, the Senator representing Cullman shall make the deciding vote. (b) Members of the bureau shall serve staggered, four-year terms as follows: (1) appointees of the hotel association, Wallace State Community College; the Cullman County Parks and Recreation Board, and the Cullman City Parks and Recreation Board shall serve six year terms; (2) one appointee each for the Cullman City Council, the Cullman Area Chamber of Commerce, and the Cullman County Commission shall serve four year terms; and (3) all other appointees shall serve two-year terms. (c) The Cullman County Treasurer shall open a separate bank account for the Cullman County Tourism Bureau by June 1, 2021. (3) The remaining two-fifths of the proceeds that are sent to the Cullman County Commission from the Alabama Department of Revenue shall continue to be sent to the Cullman Area Chamber of Commerce for the sole purpose of paying off the existing debt, which shall not be extended, of the Exit 305 Interchange, County Road 222. Once the existing debt of the Exit 305, Interchange, County Road 222 debt is paid off then 100 percent of the two-fifths will transfer for the sole purpose of paying off the remaining outstanding debt on the building occupied by the Cullman Area Chamber of Commerce, located at 301 2nd Ave SW, Cullman, AL 35055, which shall also not be extended. Upon the retirement of the above-mentioned debt, two-fifths of the proceeds shall be transmitted to the Cullman County Tourism Bureau to be used at the discretion of the bureau exclusively for the purposes stated in subdivision (2). The remaining one-fifth of the proceeds shall expire on December 31, 2024. (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. (Acts 1973, No. 161, p. 202, §12; Acts 1976, No. 541, p. 724, §1; Act 83-778, p. 1426, §1; Act 92-279, p. 655, §1; Act 2021-543, §1.)