Alabama § 45-53-243.06 - Enforcement; Collection of Taxes; Rulemaking Authority.

§ 45-53-243.06. Enforcement; Collection of Taxes; Rulemaking Authority.

(a) It shall be the duty of the county commission to enforce this part upon its imposing the tax hereunder. It shall have the right itself, or its members or its agents, to examine the books, reports, and accounts of every distributor, storer, or retail dealer of gasoline or motor fuel on which the tax has been imposed and to make any and all rules and regulations necessary and proper for the collection of the tax.

(b) Upon adoption of a resolution by the county commission, the state Department of Revenue is authorized and directed to collect all taxes now or hereafter levied under this part. Provided, that the resolution shall be submitted, received, and accepted by the state Department of Revenue at least two months prior to the effective date of the implementation of this tax as set up by the Perry County Commission. All persons subject to and owing such taxes shall be and are directed to pay the same over to the department, and such payment shall be a full and complete discharge of all liability therefor to the county. The department is authorized to adopt reasonable rules and regulations to facilitate the orderly and efficient collection of the taxes. The department is authorized to recover all costs of collecting the taxes, not to exceed five percent of the proceeds thereof, from such proceeds and shall pay the net amount remaining thereafter to the county.