AL SB335

Amends Section 11-51-204 of the Code of Alabama 1975 to add a new subsection (c) prohibiting municipal governing bodies from entering into contracts with private auditing or collecting firms.

Private auditing or collecting firms are defined by reference to Section 40-2A-3 of Alabama law.

Municipal governing bodies retain existing authority to adopt rules and regulations for ascertainment, assessment, collection, and administration of sales and use taxes by ordinance.

Municipal regulations must remain consistent with rules and regulations issued by the Department of Revenue under the Alabama Administrative Procedure Act.

The act becomes effective on the first day of the third month following passage and approval by the Governor.