(a) The sales taxes levied in Section 45-35-244.01 shall be paid to and collected by the Houston County Commission or its designee, and the use taxes levied in Section 45-35-244.03 shall be paid to and collected by the Houston County Commission or its designee. The taxes levied by this subpart shall constitute a debt due Houston County and may be collected by civil suit, in addition to all other methods provided by law and in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes.

(b) All provisions of the state sales tax statutes and state use tax statutes with respect to the payment, assessment, and collection of the state sales tax and state use tax, making of reports, and keeping and preserving of records with respect thereto, penalties for failure to pay the tax, the promulgation of rules and regulations with respect to the state sales tax and state use tax, and the administration and enforcement of the state sales tax statutes and state use tax statutes, which are not inconsistent with this subpart when applied to the tax levied in Section 45-35-244.01 and Section 45-35-244.03 shall apply to the county tax levied under this subpart. The Houston County Commission, or its designee, shall have and exercise the same powers, duties, and obligations with respect to the county tax levied under this subpart that are provided to the Alabama Commissioner of Revenue and the Alabama State Department of Revenue, respectively, by the state sales tax statutes and state use tax statutes. All provisions of the state sales tax statutes and state use tax statutes that are made applicable by this subpart to the county tax levied under this subpart and to the administration and enforcement of this subpart are hereby incorporated herein by reference and made a part hereof as if fully set forth herein.