Pursuant to and in conformity with Article 1 of Chapter 3 of Title 11, the county may, by ordinance or resolution, administer and collect, or contract for the collection of, the sales and use taxes authorized by this part. (Act 2015-226, §5.)
Administration and Collection of Taxes
Ala. Code § 45-37-249.04, under Tax, Sales and Use.
Ala. Code § 45-37-249.04