The tax authorized by this subpart shall be collected by the stateDepartment of Revenue or the county commission or other entity which thecounty commission has contracted with to collect the taxes at the same time andin the same manner as state sales taxes are collected. On or prior to the date the tax is due, each person subjectto the tax shall file with the department or other entity a report in the formprescribed by the department. Thereport shall set forth, with respect to all sales and business transactionsthat are required to be used as a measure of the tax levied, items ofinformation pertinent to the tax as the department may require. Any person subject to the tax authorized by this subpartmay defer reporting credit sales untilafter their collection, and in the event the person defers reporting thesales, the person shall thereafter include in each monthly report all creditcollections made during the preceding month and shall pay the tax due at thetime of filing the report. Allreports filed with the department or other entity under this section shall beavailable for inspection by the county g the preceding month and shall pay the tax due at thetime of filing the report. Allreports filed with the department or other entity under this section shall beavailable for inspection by the county commission, or its designee.(Act 2016–288, p. 723, § 4.)
Alabama Legal Code