The Standard Multiple Jurisdiction Tax Form for Reporting City and County Sales, Use, Lodgings, and Rental Taxes (i.e. "9501 City & County Tax Return") will replace all other Local Tax Forms previously used for reporting these taxes to the ADOR (i.e. forms: 9500, 9500C, 9500R, 2910, 2920, 2911, 2921, 2930, 2940, 2710, 2720, 2721, and 2730). This form shall be used to report all state-administered local taxes for periods covering April 1999 forward. (See Sales & Use Tax Rule 810-6-5-.31 entitled City and County Sales, Use, Rental, and Lodgings Tax Return.) If you currently have a local tax account with the ADOR, you will be receiving preprinted, customized forms for the reporting and payment of these local taxes due from your firm. However, if you do not currently have a local tax account with the ADOR but need to report local taxes, you can download the form from our website at the following address: http://www.revenue.alabama.gov/salestax/sclw1.pdf . The free Adobe Reader is required in order to view or download the form.

If you do not have a local tax account with us, the returns are due on or before the 20th day of the month following the month during which the tax is accrued. If you do have a local tax account with us, the due date of the returns will depend on your filing status: monthly filers: the returns are due on or before the 20th day of the month following the month during which the tax is accrued; quarterly filers: the returns are due on or before the 20th day of the month following the quarter during which the tax is accrued; annual filers: the returns are due on January 20 of the following year during which the tax is accrued. (See Sales & Use Tax Rules 810-6-5-.30 entitled Filing and Paying State Sales and Use Taxes and State-Administered County and Municipal Sales and Use Taxes on a Quarterly or Annual Basis, and 810-6-5-.30.01 entitled Filing and Paying State Rental Tax and State-Administered County and Municipal Rental Taxes on a Quarterly or Annual Basis.)

Below are the instructions for using the 9501 City & County Tax Return.
(Click here to view or download the 9501 Form.)

Column A:	Enter the City or County in the blank lines provided. For each Tax Type being filed (i.e. sales, sellers use, consumers use, rental, or lodgings tax), please use a separate line. (For example: If you owe City of Wetumpka Sales Tax and City of Wetumpka Consumers Use Tax, use a separate line to report City of Wetumpka Sales Tax, and a separate line to report City of Wetumpka Consumers Use Tax.)
Column B:	Enter the Location Code. The City Location Codes will begin with the numeral 9; the County Location Codes will begin with the numeral 7. (The Location Codes can be obtained from our website: City Location Codes: http://www.revenue.alabama.gov/salestax/sales/index.cfm; County Location Codes: http://www.revenue.alabama.gov/salestax/sales/index.cfm.)
Column C:	Enter the 2 character Tax Type Code for the location for which you are filing as follows:
	Tax Type Code ST SU CU RT LL	Tax Type Sales Tax Sellers Use Tax Consumers Use Tax Rental Tax Lodgings Tax	Rate Types Each of the Tax Types shown, carries one or more of the following Rate Types: General Rate, Automotive Rate, Manufacturing Machine Rate, Farm Rate, Vending Rate, Linen/Garment Rate. See the Rate Type Table at the bottom of the instructions.
Column D:	Enter your Gross Sales, Gross Rental Receipts, and Gross Lodgings Receipts (i.e. both cash and credit, nontaxable and taxable). The purpose of this information in this column is for statistical purposes.
Column E:	Enter Tax Due for each Tax Type in Column C. In order to compute the Tax Due figure for Column E, use the following Tax Computation Worksheet. Add the total Tax Due for the various Rate Types and enter the amount in Column E. (See the Rate Type Table at the bottom of the instructions.) Compute Tax Due by applying the applicable Rate to Each Rate Type. Various Rate Types General Rate Mfg. Rate Auto Rate Other Rate 1. Gross sales, rental receipts, lodgings receipts, or purchases $ $ $ $ 2. Plus cost of property purchased at wholesale withdrawn for use $ $ $ $ 3. Plus collections during month on credit sales previously claimed as a deduction $ $ $ $ 4. Total of items 1, 2 & 3 $ $ $ $ 5. Total of allowable deductions. (See the FAQ page & Exemptions page on our website.) $ $ $ $ 6. Total amount remaining as Measure of Tax (Items 4 less 5) $ $ $ $ 7. Tax Due (Item 6 x appropriate tax rate). Add the Tax Due in each column and enter the Total Tax Due figure in column E. $ $ $ $
Column F:	Enter Penalty & Interest if delinquent. Returns filed after the due date are subject to a "failure to timely file" penalty equal to the greater of 10% of the tax required to be paid on the return or $50. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the same rate established by the Secretary of the Treasury under authority of 26 USC 6621. (Click here for the Interest Rate Table.)
Column G:	Enter the allowable Discount for Sales, Sellers Use, or Lodgings tax if the return is timely filed. Discount is 5% of the first $100 tax or less, and 2% of any tax over $100. (Note: Sales Tax discount is limited to a maximum of $900 per jurisdiction.) No discount is allowed for Consumers Use or Rental tax.
Column H:	Enter Amount Due for each Tax Type by adding Tax Due (Column E), plus P & I (Column F), or less Discount (Column G) if appropriate.
Total Amount Due:	Add all amounts in Column H (Amount Due) and place the result in the "TOTAL AMOUNT DUE" box.
Less Credit for Previous Overpayment:	Enter the Overpaid Amount shown on your previous month's return. (If you have received a Letter of Credit from the Department, attach it to your return.)
Net Amount Due:	Enter the difference between the "Total Amount Due" and "Less Credit for Previous Overpayment."
Total Amount Remitted:	Enter the amount shown in the "Net Amount Due" box in the "Total Amount Remitted" box at the top of the return.

Once the steps in the above instructions have been completed, sign and date the return. Mail the return to the address shown on the return, along with your remittance payable to the Alabama Department of Revenue. If you do not have a local account with the ADOR, be sure to write your company's legal name, d/b/a, address, phone #, FEIN (or SS#), and the period covered, on the top face of the return.

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