All provisions of the state lodging tax statutes with respect to payment, assessment, and collection of the state lodging tax, making of reports and keeping and preserving records, interest after due date of tax, or otherwise; the promulgation of rules and regulations with respect to the state lodging tax; and the administration and enforcement of the state lodging tax statutes, which are not inconsistent with the provisions of this part when applied to the tax levied by this part, shall apply to the levied tax. The Commissioner of Revenue and the Department of Revenue shall have and exercise the same powers, duties, and obligations with respect to the district taxes levied as imposed on the commissioner and the department, respectively, by the state lodging tax statutes. All provisions of the state lodging tax statutes that are made applicable to this part, to the taxes levied, and to the administration of this part are incorporated herein by reference and made a part as if fully set forth.
Structure Code of Alabama
Division 1 - 1997 Lodging Tax.
Section 45-10-243 - Lodging Tax Levied.
Section 45-10-243.01 - Exemptions.
Section 45-10-243.02 - Monthly Report; Payment of Tax; Records; Penalties.
Section 45-10-243.03 - Application of State Statutes.
Section 45-10-243.04 - Deposit of Proceeds.
Section 45-10-243.05 - Commerce Clause.
Section 45-10-243.06 - Deduction of Cost of Making Collections.