(a) The tax imposed by this subpart shall constitute a debt due Perry County and may be collected as provided by law. The tax, 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 tax is due or who is required to collect the tax. All of the provisions of the revenue laws of this state which apply to enforcement of liens for license taxes due this state shall apply fully to the collection of the tax herein levied.
(b) The state Department of Revenue, for the use and benefit of Perry County, shall collect such tax 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 and 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 tax levied by this subpart, and to otherwise enforce this subpart, including any litigation involving this subpart. The department shall pay the special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it for Perry County.
Structure Code of Alabama
Section 45-53-245 - Definitions.
Section 45-53-245.01 - Levy of Tax; Exemptions.
Section 45-53-245.02 - Monthly Report.
Section 45-53-245.03 - Addition of Tax to Sales Price or Admission Fee.
Section 45-53-245.04 - Collection of Tax; Enforcement.
Section 45-53-245.05 - Application of State Statutes.
Section 45-53-245.06 - Charge for Collection; Disposition of Funds.