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5% of gross receipts derived from performance of contracts to construct, reconstruct or build any public highway, road, bridge or street.
Type of Business | Fee |
---|---|
Owner/Operator of an Existing Dry Cleaning Facility Electing to be Covered (22-30D-6(a)) | 2% of the gross receipts earned in Alabama during the prior calendar year, not to exceed $25,000 per year. |
New Owner/Operator Acquiring an Existing Dry Cleaning Facility after 5/24/00 Electing to be Covered (22-30D-6(b)) | 2% of the gross receipts earned in Alabama by the prior owner/operator during the prior calendar year less the amount paid by prior owner/operator, not to exceed $25,000. |
New Owner/Operator Establishing a New Dry Cleaning Facility after 5/24/00 Electing to be Covered (22-30D-6(c)) | One-time registration fee of $5,000 for the first year of operation; for the second year of operation, the greater of $5,000 or 2% of the gross receipts earned for prior calendar year, not to exceed $25,000. For each year thereafter, see “Owner/Operator of an Existing Dry Cleaning Facility” above. |
Wholesale Distributors of Dry Cleaning Agents (22-30D-6(d)) | $5,000 per year |
Owner of Abandoned Dry Cleaning Facility or Impacted Third Party (22-30D-6(m)) | $5,000 per year per site |
Effective Date | Tax Rate |
---|---|
October 1, 2019 | 6.0% of the hospital’s net patient revenue. Privately operated hospitals in the state of Alabama that are funded through the Alabama Medicaid program are taxed according to their net patient revenue. The assessment is a cost of doing business as a privately operated hospital in the State of Alabama. Assessment amounts are to be paid in equal quarterly installments by the fifteenth working day of each quarter. |
October 1, 2018 – September 2019 | 5.75% of the hospital’s net patient revenue. Privately operated hospitals in the state of Alabama that are funded through the Alabama Medicaid program are taxed according to their net patient revenue. The assessment is a cost of doing business as a privately operated hospital in the State of Alabama. Assessment amounts are to be paid in equal quarterly installments by the fifteenth working day of each quarter. |
October 1, 2014 – September 2018 | 5.5% of the hospital’s net patient revenue. Privately operated hospitals in the state of Alabama that are funded through the Alabama Medicaid program are taxed according to their net patient revenue. The assessment is a cost of doing business as a privately operated hospital in the State of Alabama. Assessment amounts are to be paid in equal quarterly installments by the tenth working day of each quarter. |
Effective Date | Tax Rate |
---|---|
June 17, 2016 – Present | $0.10 cents for each prescription filled or refilled for a citizen of Alabama (per 40-26B-2). |
September 1, 2015 – June 16, 2016 | $0.25 cents (Effective 9/1/15 per Act No. 2015-537, a supplemental tax was levied in addition to the $0.10 cents plus already imposed for each prescription filled or refilled for a citizen of Alabama. The total $0.25 cent rate was effective for prescriptions filled between September 1, 2015 & June 16, 2016.) |
July 1, 2002 – August 31, 2015 | $0.10 |
Click here for State Lodgings Tax Codes
6% of gross sales or gross receipts from monthly charges from the furnishing of mobile telecommunications service and mobile radio communication services.
2/5 mill on each kilowatt hour of hydroelectric power manufactured and sold.
2.2% of each dollar of gross receipts from each entity operating a public utility (hydroelectric, railroads express companies, telephone and telegraph companies excepted).
Monthly Gross Sales or Gross Receipts | Tax |
---|---|
Not over $40,000.00 | 4% of such gross sales or gross receipts |
Over $40,000.00 but not over $60,000.00 | $1,600.00 plus 3% of excess over $40,000.00 |
Over $60,000.00 | $2,200.00 plus 2% of excess over $60,000.00 |
Formula example: 4% ÷ 365 = daily rate x No. of days late x tax = interest due
Year | 1st Qtr | 2nd Qtr | 3rd Qtr | 4th Qtr |
---|---|---|---|---|
2022 | 3% | 4% | ||
2021 | 3% | 3% | 3% | 3% |
2020 | 5% | 5% | 3% | 3% |
2019 | 6% | 6% | 5% | 5% |
2018 | 4% | 5% | 5% | 5% |
2017 | 4% | 4% | 4% | 4% |
2016 | 3% | 4% | 4% | 4% |
2015 | 3% | 3% | 3% | 3% |
2014 | 3% | 3% | 3% | 3% |
2013 | 3% | 3% | 3% | 3% |
2012 | 3% | 3% | 3% | 3% |
2011 | 3% | 4% | 4% | 3% |
2010 | 4% | 4% | 4% | 4% |
2009 | 5% | 4% | 4% | 4% |
2008 | 7% | 6% | 5% | 6% |
2007 | 8% | 8% | 8% | 8% |
2006 | 7% | 7% | 8% | 8% |
2005 | 5% | 6% | 6% | 7% |
2004 | 4% | 5% | 4% | 5% |
2003 | 5% | 5% | 5% | 4% |
2002 | 6% | 6% | 6% | 6% |
2001 | 9% | 8% | 7% | 7% |
2000 | 8% | 9% | 9% | 9% |
1999 | 7% | 8% | 8% | 8% |
1998 | 9% | 8% | 8% | 8% |
1997 | 9% | 9% | 9% | 9% |
1996 | 9% | 8% | 9% | 9% |
1995 | 9% | 10% | 9% | 9% |
1994 | 7% | 7% | 8% | 9% |
1993 | 7% | 7% | 7% | 7% |
1992 | 9% | 8% | 8% | 7% |
According to Section 40-1-44 of the Code of Alabama 1975, the Alabama Department of Revenue will calculate interest on underpayments and overpayments (where applicable) at the same annual rate, with the exception of land sold by the state for taxes, which shall be calculated at 12% as provided for under Section 40-5-9.