The taxes levied by this part shall constitute a debt due Chilton County. The taxes, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the taxes. The county shall collect the taxes and enforce this part and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the taxes.
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.