(a) The Houston County Commission or its designee, for collecting the taxes levied under this subpart, may retain and deposit to the General Fund of Houston County, for general fund purposes and uses, five percent of the total amount of the taxes collected in the county under this subpart. The amount shall be in lieu of any payment to Houston County for collecting the special tax and may be deducted each month from the gross revenues from the special tax before distribution of the balance of the tax as herein provided. The charge for collecting such taxes may be deducted each month from the gross revenues from the taxes before Houston County or its designee issues the county’s checks or warrants each month payable as hereinafter specified in an amount equal to the amount so collected less the collection fee paid to Houston County.
(b) If the designee of the Houston County Commission is the State Department of Revenue, in that event only, the aforementioned five percent charge for collection as defined hereinabove shall be retained by the State Department of Revenue and charged against the county from the proceeds of any taxes levied under this subpart.
(c) No later than the 20th day of each month, the Houston County Commission, or its designee, after deducting five percent of the gross tax collected hereunder and depositing the same to the General Fund of Houston County, shall distribute the net tax collected hereunder as provided in Section 45-35-244.08.