All existing provisions of the sales and use tax statutes, whether imposed by state statutes or local act applicable to Monroe County, with respect to the payment, assessment, and collection of the sales and use tax, making of reports, keeping and preserving records, penalties for failure to pay the tax, adopting rules with respect to the sales and use tax, and the administration and enforcement of the sales and use taxes which are not inconsistent with this subpart shall apply to the tax levied under this subpart. Monroe County shall have and exercise the same powers, duties, and obligations with respect to the tax levied under this subpart as imposed by the existing sales and use tax statutes, whether imposed by state statutes or local act applicable to Monroe County. All provisions of the existing sales and use tax statutes that are made applicable by this subpart to the tax levied under this subpart, and the administration and enforcement of this subpart, are incorporated by reference and made part of this subpart as if fully set forth herein. (Act 2021-194, § 7.)
Alabama Legal Code