{"data":{"id":"us-al/ala.-code-45-8-241.21","jurisdiction":"us-al","citation":"Ala. Code § 45-8-241.21","heading":"Payment and Collection of Taxes.","body":"The tax levied under the provisions of this subpart 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 8 Calhoun County.","Article 24 Taxation.","Part 2 Tax, General.","Subpart 2 Lodging Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-8-241.21","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"9af748a7c319c9675b646b3813730c7385fe14880daeab2396227a9720609e6e","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-8-241.20","next":"us-al/ala.-code-45-8-241.22"},"notice":"GroundRules: Original legal text. Not legal advice."}