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 the provisions of this part when applied to the tax levied by this part, shall apply to the city tax levied. All provisions of the state lodging tax statutes that are made applicable to this part to the city 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
Chapter 3A - Barbour County Municipalities.
Section 45-3A-51 - Renting or Furnishing Rooms, Lodging or Accommodations.
Section 45-3A-51.01 - Collection of Tax.
Section 45-3A-51.02 - Payment of Taxes.
Section 45-3A-51.03 - Cash and Credit Businesses.
Section 45-3A-51.04 - Returns; Computation, Deduction, and Transmission of Tax.
Section 45-3A-51.05 - Maintenance of Records.
Section 45-3A-51.06 - Oaths; Perjury.
Section 45-3A-51.07 - Inspection of Reports and Returns.
Section 45-3A-51.08 - Failure to Collect Tax.
Section 45-3A-51.09 - Collection by Civil Suit.
Section 45-3A-51.10 - Application of Part.