{"data":{"id":"us-al/ala.-code-45-37-249.04","jurisdiction":"us-al","citation":"Ala. Code § 45-37-249.04","heading":"Administration and Collection of Taxes.","body":"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.","path":["Title 45 Local Laws.","Chapter 37 Jefferson County.","Article 24 Taxation.","Part 10 Tax, Sales and Use."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-37-249.04","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"6a936905201e3a079703e17fb5b60afebe620ada828f0e7bd9f29c8f2636fa56","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-37-249.03","next":"us-al/ala.-code-45-37-249.05"},"notice":"GroundRules: Original legal text. Not legal advice."}