The tax levied under this part shall be collected by the county or the collection agency from time to time designated in writing by the governing body of the county to serve in such capacity for and on behalf of the county, the county or collection agency, as applicable, being hereinafter, for these purposes, referred to as the agency, and paid to the Lawrence County Chamber of Commerce, a public corporation organized in the State of Alabama, for the purpose of promoting and enhancing the tourism industry in Lawrence County, Alabama.
Structure Code of Alabama
Section 45-40-244 - Levy of Tax.
Section 45-40-244.01 - Collection of Tax.
Section 45-40-244.02 - Filing of Monthly Report and Payment.
Section 45-40-244.03 - Cash and Credit Business.
Section 45-40-244.04 - Annual Report.
Section 45-40-244.05 - Recordkeeping.
Section 45-40-244.06 - Perjury.
Section 45-40-244.07 - Inspection of Reports or Returns.
Section 45-40-244.08 - Failure to Add Tax to Service Price.
Section 45-40-244.09 - Enforcement.