Alabama § 45-51-243.05 - Administration, Enforcement, and Collection of Tax.

§ 45-51-243.05. Administration, Enforcement, and Collection of Tax.

The county commission shall administer, enforce, and collect the tax herein authorized to be levied and collected, or shall cause the tax to be administered, enforced, and collected by the State Department of Revenue or a private collection agency at the same time and in the same manner as the state rental tax, pursuant to, and in accordance with, the applicable provisions of Article 1, commencing with Section 11-3-1, of Chapter 3 of Title 11, except as otherwise provided in this part. All provisions of the state rental tax statutes and all other statutes which expressly apply to, or purport to affect, the administration, enforcement, and collection of the state rental tax, and any related rules of the State Department of Revenue that are not inconsistent with this part when applied to the rental tax, as such statutes and rules may be amended, shall apply to the rental tax and are incorporated herein by reference and made a part hereof as if fully set forth herein. Without limiting the generality of the foregoing, the county commission or other collection agency shall have the same rights, remedies, power, and authority, including the right to adopt and implement the same procedures, as would be available to the State Department of Revenue if the rental tax was being administered, enforced, and collected by the State Department of Revenue. The county commission may retain or may pay to the State Department of Revenue or a private collection agency, as its fee for the cost of collecting the tax, an amount not to exceed five percent of the gross proceeds of the tax so collected, subject to any limitations provided in the general law of the state; provided, however, that if the county commission or the State Department of Revenue shall administer, enforce, and collect the tax, the amount retained by the county commission or paid to the State Department of Revenue shall not exceed the actual cost of collection, whichever is less.