Ala. Code § 45-55-242.05

The Department of Revenue shall charge and deduct from the proceeds of the tax levied an amount equal to the cost to the agency of making the collections and the charge shall not exceed five percent of the total amount of tax collected. Following that deduction, the department shall pay 50 percent of the remainder of the proceeds from the tax levied by this part to the Pike County Commission and 50 percent to the municipality where the tax was collected.