Code of Alabama - Title 45: Local Laws - Section 45-37-249.04 - Administration and collection of taxes
Section 45-37-249.04 - Administration and collection of taxes.
Pursuant to and in conformity with Article 1 of Chapter 3 of Title 11, the county may, by ordinance or resolution, administer and collect, or contract for the collection of, the sales and use taxes authorized by this part.