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2017 Code of Alabama
Title 45 - LOCAL LAWS.
Chapter 22 - CULLMAN COUNTY.
Article 24 - Taxation.
Part 3 - Tax, Lodging.
Section 45-22-242.01 - Collection of tax.
Universal Citation: AL Code § 45-22-242.01 (2017)
Section 45-22-242.01Collection of tax.
The tax levied under this part shall be paid to and collected by the State Department of Revenue, hereinafter referred to as the department, at the same time and along with the collection of the state lodging tax.
(Acts 1973, No. 161, p. 202, §2.)
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