Section 45-2-244.075 - Collections and enforcement.

AL Code § 45-2-244.075 (2019) (N/A)
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The tax authorized to be imposed by this subpart shall constitute a debt due Baldwin 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 the enforcement of liens for license taxes due to this state shall apply fully to the collection of the tax herein levied, and the Baldwin County Commission, for the use and benefit of Baldwin 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 state Department of Revenue has for collection of the state sales tax. The Baldwin County Commission shall have full authority to employ such special counsel as it deems necessary from time to time to enforce collection of the tax levied by this subpart, and to otherwise enforce the provisions of this subpart, including any litigation involving this subpart; and the Baldwin County Commission shall pay such special counsel such fees as it deems necessary and proper from the proceeds of the tax collected by it pursuant to this subpart.