Act 98-192, known as the Local Tax Simplification Act of 1998, required each county and municipality to submit to the Department a list of any sales, use, rental, lodgings, tobacco, or gasoline taxes it levied or administered and the current rates thereof. Act 2018-150 requires all counties and municipalities to notify the Department in writing of a new tax levy or amendment to an existing tax levy at least 60 days prior to the effective date of the new tax or amendment. Act 2018-150 also provides that the effective date of the new tax levy or amendment of an existing tax levy shall be the first day of the third month following the Department’s receipt of proper notification as required by law.
At least 60 days prior to the effective date listed on the local ordinance or resolution, send tax levies, amendments, and tax administrator change information to:
Contact / Banking Information Form:
Use to update contact information for the person(s) who should receive local tax related information and notices form the ADOR.
Use to update banking information for tax payments from the ADOR for local sales, use, rental and lodgings taxes not distributed through ONE SPOT
SSUT Contact / Banking Information Form
To update contact information for the person(s) who should receive Simplified Sellers Use Tax related information and notices form the ADOR.
To update banking information for Simplified Sellers Use Tax payments from the ADOR.
Online Reports Access Form
Allows access to view/download the localities’ taxpayer reports and data.
ONE SPOT Information Form
For new or changing non-state administered local taxes for ONE SPOT programming purposes. (Must be submitted at least 30 days prior to change.)
ONE SPOT Third Party Designation Form
Non-state administered localities who have a new or changing tax administrator, for ONE SPOT programming purposes. (Must be submitted at least 30 days prior to change.)
Nonemployee Confidentiality Form
Request from: email@example.com. This form is necessary for a local government employee to be assigned access to the online reports for state administered reports and ONE SPOT files and information. (Only employees authorized by the local government will be assigned an online report login.)
OS Return & Payment File Import Template
Save this Excel template to your computer as an “Excel Macro-Enabled Template (*.xltm)” file. When you save it as any other type of Excel file, it disables the macros in the template and will not work properly in the future. Use it to open your return and payment information files from MAT if you do not have another system to view the information.
Local Account Number Correction – PDF
Local Account Number Correction – XLS
Request to Change the Municipality/County Account Number for a Taxpayer.
ACH Denial Form
Request for Individual Taxpayer Denial/Reinstatement of the Ability to Make Payments by the ACH Credit Method.
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.
Notices: New Municipal Business License Reporting (10/1/2019)
Software developers can select one of the following layouts to create the upload file directly from a municipality’s business license software.
Or, one of the following upload templates can be used to manually create the Municipal Business License Report upload file if it cannot be created by exporting data from an existing business license software system.
Municipal Business License Report CSV Upload Template.csv (Updated 6/14/2019)
Municipal Business License Report Excel Upload Template.xlsx (New 7/01/2020)
Instructions for CSV & Excel (xlsx) Upload Template (Updated 7/01/2020)
ACT 2017-294 known as the Wholesale to Retail Accountability Program (WRAP) requires each beer, wine and tobacco wholesaler licensed by the ABC Board to submit an informational report to the Alabama Department of Revenue. This report details all wholesale sales of Beer, Wine and Tobacco products made to retailers for resale for each monthly reporting period. The act further establishes that the Alabama Department of Revenue will make this data available to municipal and county governments. Click here for information and instructions on accessing and downloading WRAP data.
Notice: Alabama Municipal and County Governments (08/07/2019)
All County and Municipal governments shall submit to ADOR a certified copy of their adopted resolutions or ordinances providing for their locality’s participation in each of the sales tax holidays. If not participating, the local government shall submit a letter/email/fax stating that fact. The lists of local government responses are posted on the ADOR website for use by businesses and individuals.