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 with respect thereto, interest after due date of tax; make reports, or otherwise comply with the state lodging tax statutes, 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 this part when applied to the tax levied by this part, shall apply to the county tax levied. The commissioner of revenue and the department shall have and exercise the same powers, duties, and obligations with respect to the county taxes levied as are 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 part to the county taxes levied and to the administration of this part are incorporated herein by reference and made a part hereof as if fully set forth herein.
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.