45-16-243.01
Section 45-16-243.01 Collection of tax; enforcement. The tax authorized to be levied
by this part shall be collected by Coffee County in the same manner and subject to the same
exemptions as the state lodging tax as provided in Chapter 26, Title 40. The tax herein levied
shall constitute a debt due the county. The tax, together with any interest and penalties,
shall constitute and be secured by a lien upon the property of any person from whom the tax
is due or who is required to collect the tax. The county shall receive the tax, enforce this
part, and have and exercise all rights and remedies otherwise currently applicable or which
may be provided for in the future for the collection of the state lodging tax by the Department
of Revenue. (Act 2019-171, §3.)...
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45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part,
together with interest and penalties that may be imposed, shall constitute a debt due the
county and may be collected by civil suit, in addition to all other methods provided by law
and in this part. The taxes, together with interest and penalties with respect thereto, shall
constitute and be secured by a lien upon the property of the person from whom said taxes are
due or who is required to collect the taxes. All provisions of the revenue laws of this state
which apply to the enforcement of liens for privilege or license taxes due the state shall
apply fully to the collection of the county taxes levied hereby, and the agency for the use
and benefit of the county shall collect such taxes and enforce this part and shall have and
exercise for such collection and enforcement all rights and remedies that the state or the
department of revenue of the state (hereinafter, the "department") has for collection...

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45-8-241.29
Section 45-8-241.29 Enforcement of collection of taxes; civil suits; special counsel.
The tax levied by this subpart together with interest and penalties that may be imposed, shall
constitute a debt due Calhoun County and may be collected by civil suit, in addition to all
other methods provided by law and in this subpart. The taxes, together with interest and penalties
with respect thereto, shall constitute and be secured by a lien upon the property of any person
from whom the taxes are due or who is required to collect the taxes. All provisions of the
revenue laws of this state which apply to the enforcement of liens for privilege or license
taxes due the state shall apply fully to the collection of the county taxes levied, and the
State Department of Revenue for the use and benefit of Calhoun County shall collect such taxes
and enforce this subpart and shall have and exercise for such collection and enforcement all
rights and remedies that this state or the department has for...
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45-22-242.09
Section 45-22-242.09 Enforcement. The tax levied by this part, together with interest
and penalties that may be imposed, shall constitute a debt due Cullman County and may be collected
by civil suit, in addition to all other methods provided by law and in this part. The taxes,
together with interest and penalties with respect thereto, shall constitute and be secured
by a lien upon the property of any person from whom taxes are due or who is required to collect
the taxes. All provisions of the revenue laws of this state which apply to the enforcement
of liens for privilege or license taxes due the state shall apply fully to the collection
of the county taxes levied, and the department for the use and benefit of Cullman County shall
collect such taxes and enforce this part and shall have and exercise for such collection and
enforcement all rights and remedies that this state or the department has for collection of
the state lodging tax. The department shall have full authority to employ...
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45-40-244.09
Section 45-40-244.09 Enforcement. The tax levied by this part, together with interest
and penalties that may be imposed, shall constitute a debt due the county and may be collected
by civil suit, in addition to all other methods provided by law and in this part. The taxes,
together with interest and penalties, shall constitute and be secured by a lien upon the property
of the person from whom the taxes are due or who is required to collect the taxes. All provisions
of the revenue laws of this state which apply to the enforcement of liens for privilege or
license taxes due the state shall apply fully to the collection of the county taxes levied
hereby, and the agency for the use and benefit of the county shall collect such taxes and
enforce this part and shall have and exercise for such collection and enforcement all rights
and remedies that the state or the Alabama Department of Revenue has for collection of the
state lodging tax. The agency shall have full authority to employ such...
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45-5-247
Section 45-5-247 Levy of tax authorized. (a) In addition to all other taxes of every
kind now imposed by law, the Blount County Commission may levy a privilege or license tax
upon every person, firm, or corporation engaging in the business of renting or furnishing
any room or rooms, lodging, or accommodations to a transient in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration. The amount of the tax shall be equal to four
percent of the charge for the rooms, lodgings, or accommodations, including the charge for
use or rental of personal property and services furnished in the room. There is exempted from
the tax authorized to be levied under this section any rentals or services taxed under
Article 1 of Chapter 23 of Title 40. (b) The tax authorized to be levied by this section
shall be collected by Blount County in the same manner and subject to the same exemptions...

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45-3A-51.09
Section 45-3A-51.09 Collection by civil suit. The tax levied by this part, together
with interest and penalties that may be imposed, shall constitute a debt due the City of Eufaula
and may be collected by civil suit, in addition to all other methods provided by law and in
this part. The taxes, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of any person from whom the taxes are due or who
is required to collect the taxes. All provisions of the revenue laws of this state which apply
to the enforcement of liens for privilege or license taxes due the state shall apply fully
to the collection of the county taxes levied, and the City of Eufaula for the use and benefit
of the City of Eufaula shall collect such taxes and enforce this part and shall have and exercise
for such collection and enforcement all rights and remedies that this state or the city has
for collection of the state lodging tax. The City of Eufaula shall...
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45-14-243.05
Section 45-14-243.05 Collection of tax; enforcement. The tax imposed by this part shall
constitute a debt due Clay County and may be collected as provided by law. The tax, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the tax is due or who is required to collect the
tax. All of the provisions of the revenue laws of this state which apply to enforcement of
liens for license taxes due this state shall apply fully to the collection of the tax herein
levied, and the State Department of Revenue, for the use and benefit of Clay County shall
collect such tax and enforce this part and shall have and exercise for such collection and
enforcement all rights and remedies that this state or the department has for collection of
the state sales tax. The State Department of Revenue shall have full authority to employ such
special counsel as it deems necessary from time to time to enforce collection of the...
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45-21-241.24
Section 45-21-241.24 Collection and enforcement. The tax imposed by this subpart shall
constitute a debt due Crenshaw County and may be collected as provided by law. The tax, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the tax is due or who is required to collect the
tax. All of the provisions of the revenue laws of this state which apply to enforcement of
liens for license taxes due this state shall apply fully to the collection of the tax herein
levied and the State Department of Revenue, for the use and benefit of Crenshaw County, shall
collect such tax and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that this state or the department has for collection
of the state sales and use tax. The State Department of Revenue shall have full authority
to employ such special counsel as it deems necessary from time to time to enforce...
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45-43-246.35
Section 45-43-246.35 Collection and enforcement. The tax imposed by this subpart shall
constitute a debt due Lowndes County and may be collected as provided by law. The tax, together
with interest and penalties with respect thereto, shall constitute and be secured by a lien
upon the property of any person from whom the tax is due or who is required to collect the
tax. All of the provisions of the revenue laws of this state which apply to enforcement of
liens for license taxes due this state shall apply fully to the collection of the tax herein
levied, and the State Department of Revenue, for the use and benefit of Lowndes County shall
collect such tax and enforce this subpart and shall have and exercise for such collection
and enforcement all rights and remedies that this state or the department has for collection
of the state sales and use tax. The State Department of Revenue shall have full authority
to employ such special counsel as it deems necessary from time to time to enforce...
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