(a) The governing body of a municipality may pass an ordinance or resolution requiring the Department of Revenue to administer and collect any taxes levied and assessed under the provisions of this article, or any general, special, or local law relating to the levy or administration of a municipal sales and use, rental, or lodgings tax. In all cases where the governing body of a municipality provides by ordinance or resolution for the administration and collection of any taxes levied under the provisions of this article, or any general, special, or local law relating to the levy or administration of a municipal sales and use, rental, or lodgings tax by the Department of Revenue, administration and collections shall be made under the same provisions and procedures provided for by Sections 11-51-180 to 11-51-185, inclusive.
(b) Any municipal rental tax levy administered and collected by the Department of Revenue pursuant to Section 11-51-207(a) or Section 11-51-208 shall parallel the state levy of rental tax, except for the rate of the tax, as levied by Sections 40-12-220 to 40-12-224, inclusive, and shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations, statutes of limitation, penalties, fines, punishments, and deductions as are provided by Section 40-2A-7 and Sections 40-12-220 to 40-12-224, inclusive.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 2 - Provisions Applicable to Municipal Corporations Only.
Article 3 - Sales and Use Taxes.
Section 11-51-200 - Levy of Sales Tax Authorized; Exemption; Construction.
Section 11-51-202 - Levy of Excise or Use Tax Authorized; Levy of Lodgings Tax Authorized.
Section 11-51-206 - Levy of Tax Outside Corporate Limits.
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.