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 subpart when applied to the tax levied by this subpart, shall apply to the levied district 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 subpart, to the district taxes levied, and to the administration of this subpart are incorporated herein by reference and made a part as if fully set forth.
Structure Code of Alabama
Division 2 - Alabama Gulf Coast Convention and Visitors Bureau.
Section 45-2-243.20 - Bureau Established.
Section 45-2-243.21 - Programs; Contracts; Powers.
Section 45-2-243.22 - Board of Directors - Composition; Expenses.
Section 45-2-243.23 - Board of Directors - Powers and Duties.
Section 45-2-243.24 - Lodging Tax District Established.
Section 45-2-243.25 - Privilege or License Tax on Lodging.
Section 45-2-243.26 - Exemptions.
Section 45-2-243.27 - Payment and Collection of Tax.
Section 45-2-243.28 - Application of Subpart.