Alabama § 45-54-242.23 - Collection of Taxes.

(a) The taxes levied by this subpart shall be collected by the Department of Revenue, at the same time and along with the collection by that department of taxes levied and collected for the State of Alabama under Article 1, commencing with Section 40–23–1, of Chapter 23 of Title 40, and all acts amendatory thereof or supplementary thereto. All reports now required to be made to the Commissioner of Revenue under this subpart, on request made to the department, shall be made available for inspection by the Pickens County Commission or its designated agent, at reasonable times during business hours. The Department of Revenue shall prepare and distribute the reports, forms, and other information as may be necessary for the collection of the county taxes levied by this subpart, and shall have all the authority and duties in connection with the taxes as are now given by the law to the department or the Commissioner of Revenue in connection with the collection of the state sales and use taxes provided for by Chapter 23, and all acts amendatory thereof or supplementary thereto. It shall be the duty of the Commissioner of Revenue to pay into the State Treasury all taxes collected under this subpart; and on or before the tenth day of the following month, the commissioner shall certify to the Comptroller the amount of special taxes collected under this subpart for the use and benefit of Pickens County during the calendar month immediately preceding the month of making the certificate. Whereupon, it shall be the duty of the Comptroller to issue his or her warrant on the State Treasury, payable to Pickens County, in an amount equal to the amount so certified by the Commissioner of Revenue as having been collected for the use of Pickens County and paid into the State Treasury.