Ala. Code § 45-50-245.32
The tax levied pursuant to this subpart shall be collected by the State Department of Revenue, the county, or by contract to a business that collects sales tax at the same time and in the same manner as state sales and use taxes are collected (the State Department of Revenue, the county, or any such collection agency being herein referred to as the agency). On or prior to the date the tax is due, each person subject to the tax shall file with the agency a report in the form prescribed by the agency. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the agency may require. Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay the tax due at the time of filing the report. All reports filed with the agency under this section shall be available for inspection by the county commission, or its designee.
Ala. Code § 45-50-245.32 (1975)