04Taxes May Be Collected by Civil Suit and Other Methods.The taxes imposed by this subpart shall constitute adebt due Russell County and may be collected by civil suit, in addition to allother methods provided by law and in this subpart. The taxes together with interest and penalties with respectthereto, shall constitute and be secured by a lien upon the propertyof any person from whom the taxes are due or who is requiredto collect thetaxes. All provisions of the revenuelaws of this state which apply to the enforcement of liens for license taxesdue the state shall apply fully to the collection of the countytaxes levied, and the stateDepartment of Revenue for the use and benefit ofRussell County shall collect the taxes and enforce this subpart and shall have and exercise for the collection and enforcement all rights and remedies that this state orthe department has for collection of the state sales tax and the use tax. The department shall have full authorityto employ special counsel as it deems necessary from time to time to enforcecollection of the taxes authorized to be levied by this subpart, and otherwiseto enforce this subpart including any litigation

employ special counsel as it deems necessary from time to time to enforcecollection of the taxes authorized to be levied by this subpart, and otherwiseto enforce this subpart including any litigation involving this subpart; and the department shall pay specialcounsel fees as the department deems necessary and proper from the proceeds ofthe taxes collected by it for Russell County.(Act 2000–787, p. 1847, § 5.)