The Department of Revenue may charge Lamar County for collecting the special county taxes, but the charge cannot be more than 5%. The county commission must remit the taxes to the State Treasury, certify monthly amounts to the Comptroller, and distribute the warrant proceeds as specified.
(a)(1) The Department of Revenue may charge an amount or percentage of the total collections, as may be agreed upon by the Lamar County Commission, to Lamar County for collecting the special county taxes levied by this act. (2) The charge shall not exceed five percent of the total amount of special county taxes collected pursuant to this subpart. (3) The charge may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds due Lamar County for that month. (4) The county commission shall pay into the State Treasury all county taxes collected under this subpart. (5) 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, the commission shall certify to the Comptroller the amount of the taxes collected under this subpart and paid into the State Treasury for the benefit of Lamar County during the month immediately preceding the certification. (6) Before certifying the amount of the taxes paid into the State Treasury for the benefit of the county during each month, the commission may deduct from the taxes collected in that month the charges due the department for the collection of the taxes for the county. (7) It shall be the duty of the Comptroller to issue his or her warrant each month payable to the Lamar County Commission in an amount equal to the amount certified by the county commission as having been collected in the county. (b) Upon receipt of the warrants from the Comptroller, the Lamar County Commission shall immediately distribute one-half of the revenue to the custodian of the public school funds for the Lamar County Board of Education. The remaining one-half of the revenue shall be used by the county for road construction and maintenance.