The tax levied pursuant to this subpart shall constitute a debt due Cullman County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department may employ special counsel as is necessary to enforce-collection of the tax levied pursuant to this subpart and to enforce this subpart. The department shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Cullman County.
Structure Code of Alabama
Section 45-22-243.30 - Applicability.
Section 45-22-243.31 - Definitions.
Section 45-22-243.32 - Levy of Tax.
Section 45-22-243.33 - Collection of Tax; Monthly Report.
Section 45-22-243.34 - Addition of Tax to Sales Price or Admission Fee.
Section 45-22-243.35 - Collection and Enforcement.
Section 45-22-243.36 - Application of State Statutes.