§ 19-153.1. Entities receiving county sales tax revenues - Reimbursement of county for cost of collecting, maintaining and distributing funds.  


Latest version.
  • A.  The county treasurer or county clerk may charge a fee to any entity which is the recipient of revenue from a designated county sales tax levied for that entity as reimbursement for the cost of collecting, maintaining, and distributing the funds on behalf of the entity.

    B.  The county treasurer or county clerk shall prepare a special estimate of needs each fiscal year covering all expenditures of the office on behalf of the entities receiving the sales tax revenue.  The estimate of need shall be itemized by personal services, maintenance, and operation expenditures for each taxing entity and filed with the county excise board or county budget board.

    C.  In reviewing and approving the estimate as provided in subsection B of this section, the county excise board or county budget board shall charge such costs among the various recipients receiving the revenue and shall render a statement to each entity for reimbursement to the county general fund.

Added by Laws 1998, c. 86, § 1, eff. Nov. 1, 1998.