48-5-180. Rates of commissions.

The commissions to be allowed to each tax receiver and tax collector of state and county taxes shall be as provided in the following schedule: Net Tax Digest Amount Rate of Commission Up to and including $6,000.00 ......................................... 6% Over $6,000.00 and not exceeding $14,000.00 ...................... 5% Over $14,000.00 and not exceeding $24,000.00 .................... 4% Over $24,000.00 and not exceeding $36,000.00 .................... 3% Over $36,000.00 and not exceeding $52,000.00 ............... 2 1/2% Over $52,000.00 and not exceeding $76,000.00 .................... 2% Over $76,000.00 ..................................................... 1 3/4%.#

Subsection (a) of this Code section shall not apply to any county where the tax collector, tax receiver, or tax commissioner is on a salary basis only.#

1. (1)

   Except as otherwise provided in this subsection and as far as tax collectors and tax commissioners are concerned, the rates and schedules prescribed by subsection (a) of this Code section shall apply to the first 90 percent of the ad valorem net digests collected by the tax collector or tax commissioner. On all taxes collected in excess of 90 percent of the total of taxes due according to the net tax digest, the tax collector’s or tax commissioner’s commission shall be 10 percent of all such collections, irrespective of the schedule and rates in subsection (a) of this Code section.#

2. (2)

   The governing authority of the county may provide by appropriate resolution that the tax collector’s or tax commissioner’s commission shall be 10 percent of all taxes collected in excess of 80 percent of the total taxes due according to the net tax digest.#

3. (3)

   Except as otherwise provided in this paragraph, the tax collector or tax commissioner shall be entitled to and shall receive such commissions as provided in this subsection even though he is paid on a salary basis. In those counties where the tax collector or tax commissioner is paid on a salary basis and his salary is $8,000.00 or more per annum, the tax collector or tax commissioner shall not be entitled to the commissions provided for in this subsection unless the local Act placing the tax collector or tax commissioner on a salary or an amendment of such Act specifically provides that the tax collector or tax commissioner shall receive the commissions, in which event the tax collector or tax commissioner shall be entitled to receive the commissions as provided for in this subsection. If such Act does not so specifically provide, the commissions shall be county funds and shall not be received by the tax collector or tax commissioner.#