The taxes levied by this subpart, together with the interest andpenalties which are authorized by this subpart by the incorporation byreference to the state sales and use tax laws, shall be a lien upon theproperty of any person, firm, or corporation liable for taxes under this subpart, and all of the provisions of the revenue laws of the State of Alabamaapplying to or relating to the enforcement of liens for license taxes due theState of Alabama shall apply fully to the collection of taxes levied by this subpart. The taxes levied by this subpart shall be in addition to all other licenses and taxes levied by law as acondition precedent to engage in any business taxable under this subpart inPickens County.(Act 82–359, p. 512, § 6.)
Alabama Legal Code