Section 40-12-6
County license tax for school purposes - Administration and collection in accordance with Sections 11-51-180 through 11-51-185.
In all cases where the governing body of any of the several counties requests by resolution for the administration and collection of such taxes by the state Department of Revenue, the administration and collection thereof shall be made in the manner and in accordance with the provisions of Sections 11-51-180 through 11-51-185, in like manner as the same pertains to cities or towns as therein provided.
(Acts 1971, No. 346, p. 634, §2.)