The board of revenue, court of county commissioners, or other like governing body of Colbert County shall promulgate and adopt such rules and regulations, not inconsistent with the provisions of this part, as may be necessary for the proper administration and enforcement of the part. The county governing body shall also provide the necessary officers and employees to collect and enforce the tax, if imposed, and shall fix the compensation of such officers and employees. The compensation of such officers and employees and the expenses necessary and incident to collecting and enforcing the tax shall be paid out of the proceeds of the tax.
Structure Code of Alabama
Section 45-17-242 - Election to Authorize Tax.
Section 45-17-242.01 - Levy of Tax.
Section 45-17-242.02 - Use of Stamps for Payment.
Section 45-17-242.03 - Issuance of Stamps.
Section 45-17-242.04 - Rules and Regulations; Enforcement; Compensation of Officers and Employees.
Section 45-17-242.06 - Disposition of Funds for Hospital Purposes.