Ala. Code § 45-2-244.076
All provisions of the state sales tax statutes with respect to payment, assessment, and collection of the state sales tax, making of reports and keeping and preserving records with respect thereto, penalties for failure to pay the tax, the promulgation of the rules and regulations with respect to the state sales tax, and the administration and enforcement of the state sales tax statutes, which are not inconsistent with the provisions of this subpart when applied to the tax authorized to be levied in Section 45-2-244.072 shall apply to the county tax levied under this subpart. The county commission shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are imposed on the state Revenue Commissioner and department, respectively, by the state tax statutes. All provisions of law from time to time in effect with respect to the payment, assessment, and collection of the state sales tax, and any and all reports, records, and penalties for failure to pay such taxes, the promulgation of rules and regulations with respect to such taxes, and the administration and enforcement of such taxes or such provisions of law (as the case may be), shall, to the extent not inconsistent with Act 2017-447, apply to the county sales tax. The county sales tax, as the county commission may from time to time determine, shall be collected either by the county commission or by any person, firm, or corporation (whether public or private) with which the commission may contract to collect the county sales tax or any other tax or taxes levied by, or in, the county, all in accordance with, and subject to, applicable provisions of law as are from time to time in effect.
Ala. Code § 45-2-244.076 (1975)