The tax levied under this part shall be paid to and collected by the State Department of Revenue, hereinafter referred to as the department, at the same time and along with the collection of the state lodging tax.
Structure Code of Alabama
Section 45-22-242 - Levy of Tax.
Section 45-22-242.01 - Collection of Tax.
Section 45-22-242.02 - Filing of Monthly Report and Payment.
Section 45-22-242.03 - Cash and Credit Business.
Section 45-22-242.04 - Annual Report.
Section 45-22-242.05 - Preservation and Examination of Records.
Section 45-22-242.06 - Perjury.
Section 45-22-242.07 - Inspection of Reports or Returns.
Section 45-22-242.08 - Failure to Add Tax to Service Price.
Section 45-22-242.09 - Enforcement.
Section 45-22-242.10 - Application of State Statutes.
Section 45-22-242.11 - Charge for Collection; Disposition of Funds.