ONE SPOT Information for Municipal & County Governments

Act 2012-279, of the Regular Legislative Session FY 2012, requires the Alabama Department of Revenue to develop and make available to taxpayers an electronic single point of filing for state, county and/or municipal sales, use, and rental taxes. Act 2015-52 added lodgings tax to those taxes available to be filed through ONE SPOT. Through the links below you will find more information regarding ONE SPOT. This page will be updated to provide more information as it becomes available.

Act 2012-279 | Title 40, Chapter 23, Article 9

Act 2015-52 (Effective 10/1/2016)

Addition of lodgings tax to ONE SPOT and provision for a uniform due date for local taxes eligible to be filed through the ONE SPOT system.

Act 2017-415 (Effective 8/1/2017 – Amends §11-3-11.3, §11-51-208 and §40-23-241)

Removing the option for counties and municipalities to charge interest at the rate of one percent (1%) per month. The applicable interest rate to be charged by or due from the county/municipality shall be determined pursuant to §40-1-44.

Frequently Asked Questions

ONE SPOT Conference Call Summaries

To search the summary, open the document and press Ctrl+F

Return & Payment Export File Layouts – As Updated

Export Layout – June 9, 2014
Export Layout – October 1, 2018
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.

Demonstrations

MAT Demos for Local Governments New
- Demo to Assist New Taxpayers
- Demo to Assist Current Taxpayers With Adding an Additional Locality’s Tax to the ONE SPOT Return
Export, Reports & Search System

Forms