The tax levied under the provisions of this subpart shall be paid to and collected by the State Department of Revenue, hereinafter referred to as the department, at the same time and along with the collection of the state lodging tax.
Structure Code of Alabama
Section 45-8-241.20 - Levy of Tax; Exemptions or Exclusions.
Section 45-8-241.21 - Payment and Collection of Taxes.
Section 45-8-241.22 - Tax Due Dates; Gross Proceeds Statements.
Section 45-8-241.23 - Monthly Reports of Cash and Credit Businesses.
Section 45-8-241.24 - Tax Returns, Forms, and Remittances.
Section 45-8-241.25 - Records, Books, and Accounts.
Section 45-8-241.26 - Oaths; Perjury.
Section 45-8-241.27 - Inspection of Reports or Returns.
Section 45-8-241.28 - Failure to Include Tax; Absorption or Refund of Tax.
Section 45-8-241.29 - Enforcement of Collection of Taxes; Civil Suits; Special Counsel.
Section 45-8-241.30 - Application of Law and Statutes.
Section 45-8-241.31 - Charges for Collection of Taxes; Tourism and Convention Promotion.