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NOTICE: New Municipal License Report and Reporting Requirements

  • November 26, 2018

NOTICE

To: All Alabama Municipalities
Subject: New Municipal License Report and Reporting Requirements

When the legislature passed Act 2017-294, known as the Wholesale to Retail Accountability Program (WRAP),
it included Section 40-23-262, Code of Alabama 1975. This section requires information on all municipal business
privilege license applications for new licenses and renewals issued on or after October 1, 2019, to be electronically
transmitted to the department by the licensing official or agent in the same manner as privilege licenses issued
pursuant to Section 40-12-30, Code of Alabama 1975. The reports are due monthly.

The first monthly report will cover licenses issued on or after October 1, 2019, through October 31, 2019. Please
note that the first report is due no later than November 20, 2019, for the period of October 2019. For each
month thereafter, the electronic report will be due on or before the 20th day of the next month in which the license
is issued.

Each municipality will choose one of the two required file layouts for their report (found at
https://revenue.alabama.gov/sales-use/local-government-forms) to send the required information each month.
The municipal license report is to be filed electronically by uploading the file to the Alabama Department of
Revenue through the Local Governments’ Online Reports Web page found at https://revenue.alabama.gov/sales-use/.
This access allows you to use your Web browser to quickly, easily and securely upload files.

Most municipalities already have access to the above referenced Online Reports website for their monthly reports
or ONE SPOT data. This office will grant additional access, if needed, to the municipality for another contact
person (user) for your locality to upload the municipal license report. Please scan this letter back to us with your
municipal license contact name(s), telephone number and email address to wrap@revenue.alabama.gov or call
Owen Carothers at 334-353-8855 with the information.

LOCALITY NAME: _____________________________________________
NAME: _____________________________________________________
TELEPHONE NUMBER: ________________________________________
EMAIL: _____________________________________________________

For your convenience, and to ensure accurate reporting, this office is available to answer questions regarding the
municipal license reporting requirement. Please contact the Sales and Use Tax Division, Electronic Filing Unit:

Email: wrap@revenue.alabama.gov or call: 334-242-1297 or 334-353-8044.

To view or print a copy of Act 2017-294 or Act 2014-430, please use this link:
http://arc-sos.state.al.us/CGI/actnumber.mbr/input.

Click here to download a pdf version of this notice.