The taxes levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county and those sales and use taxes applicable only to the county.
Structure Code of Alabama
Part 5 - Sales and Use Tax for Infrastructure, Public Safety, and Economic Development.
Section 45-11-246 - Definitions.
Section 45-11-246.01 - Levy of Tax Authorized.
Section 45-11-246.02 - Collection of Tax.
Section 45-11-246.03 - Addition of Tax to Sales Price.
Section 45-11-246.04 - Collection and Enforcement.
Section 45-11-246.05 - Applicability of State Provisions.