Code of Alabama
Article 3 - Sales and Use Taxes.
Section 11-51-204 - Adoption, etc., of Rules and Regulations as to Ascertainment, etc., and Levy of Taxes.

(a) The governing body of a municipality making or enforcing a levy or assessment of taxes under the provisions of this article shall from time to time adopt by ordinance such rules and regulations for making returns and for ascertainment, assessment, collection, and administration of any taxes levied under the provisions of this article as it may deem necessary to enforce its provisions and, upon request, shall furnish any taxpayer with a copy of those rules and regulations.
(b) Except as provided in this article, any interpretations, rules, and regulations adopted or utilized by the governing body shall not be inconsistent with any rules and regulations which may be issued or promulgated by the Department of Revenue from time to time pursuant to the Alabama Administrative Procedure Act, for the corresponding state tax.

Structure Code of Alabama

Code of Alabama

Title 11 - Counties and Municipal Corporations.

Title 2 - Provisions Applicable to Municipal Corporations Only.

Chapter 51 - Taxation.

Article 3 - Sales and Use Taxes.

Section 11-51-200 - Levy of Sales Tax Authorized; Exemption; Construction.

Section 11-51-201 - Applicability of Provisions of State Sales Tax Law; Collection of Tax on Vehicles Not Sold Through Licensed Alabama Dealer.

Section 11-51-202 - Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized.

Section 11-51-203 - Applicability of Provisions of State Excise or Use Tax Law; Collection of Tax on Vehicles Sold by Dealers Not Licensed in Alabama or by Licensed Dealers Who Fail to Collect Sales Taxes; Fees.

Section 11-51-204 - Adoption, etc., of Rules and Regulations as to Ascertainment, etc., and Levy of Taxes.

Section 11-51-205 - Establishment of Rate of Taxes; Levy and Assessment of Taxes in Lieu of License Tax Under Section 11-51-90; Effect of Pledge of Proceeds of License Tax Under Section 11-51-90 as to Levy and Assessment of Taxes Under Article.

Section 11-51-206 - Levy of Tax Outside Corporate Limits.

Section 11-51-207 - Collection of Taxes by Department of Revenue – Generally; Municipal Rental Tax Levy.

Section 11-51-208 - Collection of Taxes by Department of Revenue - Reports; Costs; Enabling Act; Rules and Regulations; Assessment, Rates of Interest.

Section 11-51-209 - Gross Receipts Tax.

Section 11-51-210 - Standard Singular and Multiple Jurisdictional Tax Forms.

Section 11-51-210.1 - Notice of Tax Rates; Correction of Erroneously Published Rates; Liability.

Section 11-51-211 - Quarterly Sales and Use Tax Returns.