Ala. Code § 45-56-242.04

The tax authorized to be levied by this subpart shall constitute a debt due Randolph County. The tax, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the tax. The department or other entity as designated by resolution of the county commission shall collect the tax, enforce this subpart, and have and exercise all rights and remedies that the state or the department has for collection of the state sales and use tax. The department or other entity may employ special counsel as is necessary to enforce collection of the tax authorized to be levied by this subpart and to enforce this subpart. The department or other entity shall pay the special counsel any fees it deems necessary and proper from the proceeds of the tax collected by it for Randolph County.