The tax levied under this part shall be paid to and collected by the county or the collection agency from time to time designated in writing by the governing body of the county to serve in such capacity for and on behalf of the county (the county or any such collection agency, as applicable, being hereinafter, for these purposes, referred to as the "agency").
Structure Code of Alabama
Section 45-18-242 - Lodging Tax Levied; Exemptions.
Section 45-18-242.01 - Collection of Tax.
Section 45-18-242.02 - Tax Due Dates; Gross Proceeds Statements.
Section 45-18-242.03 - Monthly Reports of Cash and Credit Businesses.
Section 45-18-242.04 - Tax Returns, Forms, and Remittances.
Section 45-18-242.05 - Recordkeeping.
Section 45-18-242.06 - Oaths; Perjury.
Section 45-18-242.07 - Inspection of Reports or Returns.
Section 45-18-242.08 - Failure to Include Tax; Absorption or Refund of Tax.
Section 45-18-242.09 - Enforcement of Collection of Taxes.
Section 45-18-242.10 - Application of State Statutes.