The taxes imposed by this subpart shall constitute a debt due thecounty and may be collected by civil suit, in additionto all other methods providedby law in this subpart. Thetaxes, together with interest and penalties with respect thereto, shallconstitute and be secured by a lien upon the property of any person from whomthe taxes are due or who is required to collect the taxes. All the provisions of the revenue laws ofthe state which apply to the enforcement of liens for license taxes due thestate shall apply fully to the collection of the taxes levied by this subpart. The county and the special collectionagent, for the use and benefit of the county as hereinafter specified, shallcollect the taxes and enforce this subpart. Thecounty and the special collection agent shall have and may exercise for suchcollection and enforcement all rights and remedies that the state Departmentof Revenue has for collection of the state sales tax and the state use tax. The county and the special collectionagent shall have full authority to employ special counsel from time to time toenforce collection of the taxes levied by this subpart and ax and the state use tax. The county and the special collectionagent shall have full authority to employ special counsel from time to time toenforce collection of the taxes levied by this subpart and otherwise to enforcethis subpart, including the institution prosecution, and defense of anylitigation involving this subpart and may pay such special counsel such fees asit deems necessary and proper from the proceeds of the taxes collectedhereunder.(Act 2007–371, p. 727, § 9.)
Alabama Legal Code