The tax authorized by this part, if levied, shall constitute a debt due the 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 county shall collect the tax, enforce this part, and have and exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes 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.