The tax authorized to be levied by this part shall be collected at the same time and in the same manner as the state sales and use taxes are collected in the county.
Structure Code of Alabama
Section 45-5-246 - Short Title.
Section 45-5-246.01 - Definitions.
Section 45-5-246.02 - Privilege License Tax on General, Amusement, and Vending Categories.
Section 45-5-246.03 - Collection of Tax.
Section 45-5-246.04 - Addition of Tax to Sales or Use Price; Absorption or Refund of Tax Prohibited.
Section 45-5-246.05 - Taxes Constitute Debt.
Section 45-5-246.06 - Applicability of Other Sales and Use Tax Provisions.