The tax levied under this part shall be paid to and 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 any such collection agency, as applicable, being herein-after, for these purposes, referred to as the agency).
(b) The agency, or Monroe County if not the agency, shall comply with Chapter 2A of Title 40 in the administration and collection of the tax.
Structure Code of Alabama
Section 45-50-244 - Levy of Tax.
Section 45-50-244.01 - Collection of Tax.
Section 45-50-244.02 - Filing of Monthly Report and Payment.
Section 45-50-244.03 - Cash and Credit Business.
Section 45-50-244.04 - Annual Report.
Section 45-50-244.05 - Recordkeeping.
Section 45-50-244.06 - Perjury.
Section 45-50-244.07 - Inspection of Reports or Returns.
Section 45-50-244.08 - Failure to Add Tax to Service Price.