The tax levied by this part shall constitute a debt due Dallas 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 collection agency shall collect the tax, enforce this part, and have and exercise all rights and remedies that the state or the collection agency has for collection of the state sales and use tax. The collection agency may employ special counsel as is necessary to enforce collection of the tax levied by this part and to enforce this part. The collection agency shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Dallas County.
Structure Code of Alabama
Section 45-24-243 - Applicability.
Section 45-24-243.01 - Definitions.
Section 45-24-243.02 - Levy of Tax.
Section 45-24-243.03 - Monthly Report.
Section 45-24-243.04 - Addition of Tax to Sales Price or Admission Fee.
Section 45-24-243.05 - Collection of Tax; Enforcement.
Section 45-24-243.06 - Applicability of Parallel State Provisions.
Section 45-24-243.07 - Charge for Collection.