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40-23-241
Section 40-23-241 Authorization of system; jurisdictional requirements; use by taxpayers;
penalties and interest. (a) All Alabama taxing jurisdictions shall authorize utilization of
the ONE SPOT system for any taxpayer required to file a state or local sales or use tax or
leasing or rental tax or lodgings tax return or remit the tax payments; provided, however,
that any taxpayer utilizing the ONE SPOT system for filing an electronic tax return for a
local taxing jurisdiction shall be required to simultaneously remit payment through the system
or through another electronic method of payment accepted by the local taxing jurisdiction
or its designee for which payment is being made. A local taxing jurisdiction may not accept
a tax return from a taxpayer without payment through the system unless the taxpayer has prior
approval from the local taxing jurisdiction to utilize a different approved electronic method
of payment. (b) No later than June 30, 2013, each local taxing jurisdiction shall...
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40-23-240
Section 40-23-240 Development and implementation of system. (a) No later than September
30, 2013, the Department of Revenue shall develop and make available a system which allows
any taxpayer required to file and remit a state, county, or municipal sales or use tax or
a state, county, or municipal leasing or rental tax or a state, county, or municipal lodgings
tax the ability to file and remit such sales and use tax or leasing or rental tax or lodgings
tax returns and payments through an electronic single point of filing program. The system
shall be known as the Optional Network Election for Single Point Online Transactions or "ONE
SPOT." The system shall be available for use by any taxpayer for tax periods after September
30, 2013, provided the taxpayer complies with this article and any rules promulgated by the
department for the administration of the system. The ONE SPOT system shall allow for sales
and use tax or leasing or rental tax or lodgings tax return filing and tax...
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11-51-90.2
Section 11-51-90.2 Purchase of business license; classification of taxpayers; vehicle
decals; determination of gross receipts; construction with other provisions. (a) Every taxpayer
required to purchase a business license under this chapter shall: (1) Purchase a business
license for each location at which it does business in the municipality, except as otherwise
provided by the municipality. (2) Except as provided in Section 11-51-193, with respect
to taxpayers subject to state licensing board oversight, be classified into one or more of
the following 2002 North American Industrial Classification System ("NAICS") sectors
and applicable sub-sectors, industry groups, industries, and U.S. industries thereunder: SECTOR
NAICS TITLE SUGGESTED BUSINESS LICENSE CODE GROUPING BY SAMPLE TOPIC OR CATEGORY BASIS FOR
LICENSE CALCULATION 111 Crop Production Agriculture, farming, nursery, fruit, growers Gross
Receipts and/or Flat Rate 112 Animal Production Animal, dairy, cattle, ranching, sheep,...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
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11-51-208
Section 11-51-208 Collection of taxes by Department of Revenue - Reports; costs; enabling
act; rules and regulations; assessment, rates of interest. (a) Municipalities may, upon request
of the municipal governing body, engage the Department of Revenue to collect and administer
their municipal sales, use, rental, and lodgings tax. Subject to subsections (c) and (d),
the Department of Revenue shall collect and administer the municipal sales, use, rental, and
lodgings tax on behalf of the requesting municipality. The department shall prepare and distribute
reports, forms, and other information as may be necessary to provide for the collection and
administration of any municipal tax it collects and administers and, on request, shall make
all reports available for inspection by the governing body of the municipality. In collecting
and administering a municipal sales, use, rental, or lodgings tax, the department shall have
all the authority and duties as it has in connection with the...
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11-51-210
Section 11-51-210 Standard singular and multiple jurisdictional tax forms. (a) By December
31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed
agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes
for those municipalities and counties for which the department serves as the collecting agent
from time to time. (b) By December 31, 1998, a committee consisting of three representatives
appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees,
officials, or attorneys, and three representatives appointed by the Association of County
Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall
develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form
for the reporting and payment of all county and municipal sales, use, rental, and...
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11-51-210.1
Section 11-51-210.1 Notice of tax rates; correction of erroneously published rates;
liability. No later than October 1, 2018, the Department of Revenue shall send notice to every
county or municipality levying a sales, use, rental, or lodgings tax regarding the rates of
such taxes according to the records held by the department. Each county and municipality shall
notify the department of an existing erroneous rate published by the department no later than
December 1, 2018. The county or municipality notifying the department of such rate error shall
send written confirmation, on county or municipal letterhead, to the department listing the
erroneous rate published by the department and the corrected rate along with supporting ordinances,
resolutions, or documentation. If the county or municipality fails to respond to the department
regarding an erroneously published rate pursuant to this section, the taxpayer shall
be relieved from liability to the local jurisdiction for having charged...
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11-51-212
Section 11-51-212 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018
REGULAR SESSION, EFFECTIVE MARCH 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. No later
than October 1, 2018, the Department of Revenue shall send notice to every county or municipality
levying a sales, use, rental, or lodgings tax regarding the rates of such taxes according
to the records held by the department. Each county and municipality shall notify the department
of an existing erroneous rate published by the department no later than December 1, 2018.
The county or municipality notifying the department of such rate error shall send written
confirmation, on county or municipal letterhead, to the department listing the erroneous rate
published by the department and the corrected rate along with supporting ordinances, resolutions,
or documentation. If the county or municipality fails to respond to the department regarding
an erroneously published rate pursuant to this section, the taxpayer shall...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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40-23-242
Section 40-23-242 State and Local Advisory Committee. (a)(1) To ensure that local taxing
jurisdictions have meaningful input into the development and operation of ONE SPOT, a State
and Local Advisory Committee is hereby established to review the design and operation of the
system and to make recommendations regarding system requirements and functionality to the
Commissioner of Revenue. (2) The committee shall consist of the following individuals: a.
Three representatives of county government, appointed by the Association of County Commissions
of Alabama. b. Three representatives of municipal government, appointed by the Alabama League
of Municipalities. c. One representative of the business community, appointed by the Business
Council of Alabama. d. One representative of the retail community, appointed by the Alabama
Retail Association. e. One representative of a county or municipality which levies a lease
or rental tax appointed by the Speaker of the House of Representatives who shall...
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