If the governing body of the county elects to levy and impose the rental tax, it shall specify in the resolution levying and imposing the rental tax the first day of the second calendar month next following the month during which the tax levy is made as the effective date of the levy. The resolution may provide such other terms or provisions relating to the levy, collection, administration, and enforcement of the rental tax as are not contrary to or inconsistent with this part.
Structure Code of Alabama
Chapter 51 - Montgomery County.
Section 45-51-243 - Legislative Findings.
Section 45-51-243.01 - Definitions.
Section 45-51-243.02 - Levy of Tax; Rates; Applicability; Disposition of Funds.
Section 45-51-243.03 - Exemptions.
Section 45-51-243.04 - Addition of Tax to Rental Price; Collection.
Section 45-51-243.05 - Administration, Enforcement, and Collection of Tax.
Section 45-51-243.06 - Taxes Constitute Debt; Employment of Special Counsel.
Section 45-51-243.07 - Payment of Taxes; Reports.
Section 45-51-243.08 - Credit Collections.
Section 45-51-243.09 - Recordkeeping.
Section 45-51-243.10 - Return Required After Sale or Quitting of Business; Successor Obligations.
Section 45-51-243.11 - Effective Date of Levy; Terms of Resolution.
Section 45-51-243.12 - Construction and Application.
Section 45-51-243.13 - Use of Proceeds.
Section 45-51-243.14 - Personal Gain From Expenditures by Public Officials, etc., Prohibited.