{"data":{"id":"us-al/ala.-code-11-108-5","jurisdiction":"us-al","citation":"Ala. Code § 11-108-5","heading":"Requirements of Private Entity Contracted by County or Municipality.","body":"(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.\n(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.\n(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.\n(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.","path":["Title 11 Counties and Municipal Corporations.","Title 3 Provisions Applicable to Counties and Municipal Corporations.","Chapter 108 Business License Tax Reporting and Appeals Act."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-108-5","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"5a6ec91550abedc7ff1c076017aa019cedc6d51c06c8c0579a59df5396b10e86","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-108-4","next":"us-al/ala.-code-12-1-40"},"notice":"GroundRules: Original legal text. Not legal advice."}