{"data":{"id":"us-al/ala.-code-45-22-242.01","jurisdiction":"us-al","citation":"Ala. Code § 45-22-242.01","heading":"Collection of Tax.","body":"The tax levied under this part shall be paid to and collected by the State Department of Revenue, hereinafter referred to as the department, at the same time and along with the collection of the state lodging tax.","path":["Title 45 Local Laws.","Chapter 22 Cullman County.","Article 24 Taxation.","Part 3 Tax, Lodging."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-22-242.01","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"81906b601ea0a52768808ba34f359fce17d1899c6631164eab0759b8c4ee9097","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-22-242","next":"us-al/ala.-code-45-22-242.02"},"notice":"GroundRules: Original legal text. Not legal advice."}