Per 40-2A-15(h), taxpayers who have complaints regarding the auditing and collection activities conducted by a private firm acting on behalf of a self-administered county or municipality can contact the ALTIST Certified Auditors’ Complaint Hotline at 1-334-844-4706 or toll-free at 1-855-638-7092. For inquiries and assistance related to tax information, individuals are advised to reach out to the Department of Revenue.
According to Per 40-2B-2(g)(2), self-administered counties or municipalities have the option to opt out of the Alabama Tax Tribunal. A list of counties and municipalities that have chosen to opt-out from the Alabama Tax Tribunal is available by clicking the following link: Counties and Municipalities Opt Out List
Act 98-192, also known as the Local Tax Simplification Act of 1998, mandated that each county and municipality submit to the Department a comprehensive list of all sales, use, rental, lodgings, tobacco, or gasoline taxes that it levied or administered, along with their current rates. Act 2018-150 further stipulates that all counties and municipalities must notify the Department in writing about any new tax levy or amendments to existing tax levies at least 60 days prior to the effective date of such changes. Act 2018-150 also specifies that the effective date for any new tax levy or amendment to an existing tax levy will be the first day of the third month following the Department’s receipt of proper notification as legally required.
CODE EXPLANATIONS For detailed explanations of City/County Codes, please click here: City/County Code Explanations
| Action Indicator: | NT – New Tax; RC – Rate Change; AC – Agency Change. |
|---|---|
| PJ (Police Jurisdiction) Rate: | Typically, the Police Jurisdiction (PJ) tax rate is set at one-half of the regular tax rate. However, it is important to note that some municipalities may impose a PJ rate that differs from this standard. For any questions or clarification regarding a specific municipality’s PJ rate, please contact ADOR directly. |
| Sales Tax W/D Fee: | Automobile Demonstrator Fee – applicable exclusively to automobile dealers. |
| Lodgings Tax Room Fee: | Number of Room Nights – applicable exclusively to lodging providers. |
