The taxes imposed by this subpart shall constitute a debt due Marion County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All of the provisions of the revenue laws of this state which apply to the enforcement of liens for license taxes due this state shall apply fully to the collection of the taxes herein levied, and the State Department of Revenue, for the use and benefit of Marion County shall collect such taxes and enforce this subpart and shall have and exercise for such collection and enforcement all rights and remedies that this state or the department has for collection of the state sales tax and the state use tax. The State Department of Revenue shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the taxes authorized to be levied by this subpart, and to otherwise enforce this subpart, including any litigation involving this subpart; and the department shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected by it for Marion County.
Structure Code of Alabama
Section 45-47-244.20 - Definitions.
Section 45-47-244.21 - Levy of Privilege or License Tax.
Section 45-47-244.22 - Levy of Excise Tax.
Section 45-47-244.23 - Payment of Taxes; Reports.
Section 45-47-244.24 - Receipts; Quarterly Returns.
Section 45-47-244.25 - Addition of Tax to Sales Price or Admission Fee.
Section 45-47-244.26 - Collection of Tax; Enforcement.
Section 45-47-244.27 - Applicability of State Statutes.