Alabama § 11-108-5 - Requirements of Private Entity Contracted by County or Municipality.
Full text of Alabama Code of Alabama § 11-108-5 — Requirements of Private Entity Contracted by County or Municipality., with citation guidance and answers to common questions.
§ 11-108-5. Requirements of Private Entity Contracted by County or Municipality.
(a) A private entity contracted by a county or municipality to audit business privilege taxes or business license taxes, when sending any written communication to a business entity that may owe a business privilege tax or business license tax, shall also send a letter or other official notice from the county or municipality that declares the private entity’s authority to collect taxes on behalf of the county or municipality.
(b) A county or municipality, on a form supplied by the Department of Revenue, shall notify the department if a private entity is contracted to collect business privilege taxes or business license taxes on behalf of the county or municipality.
(c) If a private entity fails to comply with subsection (a) or attempts to collect a business privilege tax or business license tax when the entity knows that the tax is not lawfully due, the entity shall be subject to a private right of action.
(d) Nothing in this section shall be construed as creating or implying a cause of action against a county or municipality, a county or municipal official, a county or municipal employee, or a county or municipal agency, board, or instrumentality.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 11-108-5
What does Code of Alabama § 11-108-5 cover?
Section 11-108-5 ("Requirements of Private Entity Contracted by County or Municipality.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 11-108-5?
A common citation format is "Code of Alabama § 11-108-5" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 11-108-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.