Alabama § 11-108-5 Requirements of Private Entity Contracted by County or Municipality

Alabama Statutes

§ 11-108-5 — Requirements of Private Entity Contracted by County or Municipality

Alabama·Title 11 Counties and Municipal Corporations·Ch. 108 Business License Tax Reporting and Appeals Act

(a)A private entity contracted by a county or municipality to audit business privilege taxes or business license taxes, when sending any written communication to a business entity that may owe a business privilege tax or business license tax, shall also send a letter or other official notice from the county or municipality that declares the private entity’s authority to collect taxes on behalf of the county or municipality.

(b)A county or municipality, on a form supplied by the Department of Revenue, shall notify the department if a private entity is contracted to collect business privilege taxes or business license taxes on behalf of the county or municipality.

(c)If a private entity fails to comply with subsection (a) or attempts to collect a business privilege tax or business license

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(a) A private entity contracted by a county or municipality to audit business privilege taxes or business license taxes, when sending any written communication to a business entity that may owe a business privilege tax or business license tax, shall also send a letter or other official notice from the county or municipality that declares the private entity’s authority to collect taxes on behalf of the county or municipality.
(b) A county or municipality, on a form supplied by the Department of Revenue, shall notify the department if a private entity is contracted to collect business privilege taxes or business license taxes on behalf of the county or municipality.
(c) If a private entity fails to comply with subsection (a) or attempts to collect a business privilege tax or business license tax when the entity knows that the tax is not lawfully due, the entity shall be subject to a private right of action.
(d) Nothing in this section shall be construed as creating or implying a cause of action against a county or municipality, a county or municipal official, a county or municipal employee, or a county or municipal agency, board, or instrumentality.

Alabama § 11-108-5 (Requirements of Private Entity Contracted by County or Municipality) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.