Provides statutorily for (i) two distributions per month of local sales, use, rental, and lodgings tax revenues by the Department, (ii) payment of these distributions within three days of certification to the State Comptroller, (iii) an administrative fee limited to the Department's actual cost not to exceed two percent of collections, (iv) an annual recomputation of the Department's actual local tax collection costs in cooperation with the Examiner of Public Accounts, and (v) refunds to state-administered counties and municipalities of any overcharges of administrative fees.

Provides statutorily for the collection by the Department of county and municipal rental taxes.

Provides, with exceptions as specified, that municipalities and counties must follow corresponding state laws, rules and regulations adopted through APA, and direct pay permit and drive-out certificate procedures relative to local sales, use, rental, and lodgings taxes.

Provides in new Section 11-3-11.3 that the Department shall collect any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is a corresponding state levy upon request of the county.

Requires the Department to furnish any municipal or county government with a copy of rules within 15 days of final adoption.

Provides that self-administered municipalities and counties who elect to assess interest on delinquent taxes must also elect to pay interest on certain refunds. Interest may be one percent per month or may be determined in accordance with Section 40-1-44. Interest rates for all state-administered local taxes must continue to be determined in accordance with Section 40-1-44.

Prohibits a county or municipality from levying or administering a gross receipts tax in the nature of a sales tax as defined in Section 40-2A-3(8); however, local gross receipts taxes in effect on February 25, 1997, may continue to be levied and administered.

Mandates a single standard local tax form for state-administered local sales, use, rental, and lodgings taxes.  This standard form must be proposed in the form of  a rule through the APA process by December 31, 1998, and acceptable for taxpayer use by the first day of the third month following adoption of the rule.

Mandates a single standard local tax form for self-administered local sales, use, rental, and lodgings taxes.  This form will be developed by a special committee representing counties and municipalities.

Requires each county and municipality to submit to the Department by June 30, 1998, a list of any sales, use, rental, lodgings, tobacco, gasoline, or ad valorem taxes that it levies or administers and the current rates thereof and, thereafter, to advise the Department in writing of any new levy or rate change at least 30 days in advance of the new tax or amendment.  The Department is required to compile this information into a written publication, publish it on a monthly basis, and issue it to every municipality, county, and private auditing firm and to others who request a copy.  No penalties or interest for late payment or underpayment of these taxes shall begin to accrue until the proper rates are on file with the Department for at least 30 days, unless the taxpayer had actual knowledge of the proper rates at an earlier date.

Provides that a taxpayer may elect to file and pay state-administered local sales tax quarterly when the total state sales tax for which the taxpayer is liable averages less than $200 per month during the preceding calendar year. The election to file and pay quarterly shall be made in writing to the Department no later than February 20 of each year.

Provides that a taxpayer may elect to file and pay state-administered local use tax quarterly when (i) the total state sales tax for which the taxpayer is liable averages less than $200 per month during the preceding calendar year and (ii) the total state use tax for which that taxpayer is liable averages less than $200 per month during the preceding calendar year. The election to file and pay quarterly shall be made in writing to the Department no later than February 20 of each year.

Provides that no state-administered local sales tax return shall be due until January 20 of each year unless the total state sales tax for which the taxpayer is liable during the preceding calendar year exceeds ten dollars.

Provides that no state-administered local use tax return shall be due until January 20 of each year unless the total state sales tax for which the taxpayer is liable during the preceding calendar year exceeds ten dollars.

Defines the terms "gross receipts tax in the nature of a sales tax" and "self-administered county or municipality." These terms are used in both local tax reform measures. The wording throughout this act, together with the definitions in Sections 40-2A-3(8) and 40-2A-3(20), effectively exclude the City of Mobile and Mobile County from most provisions of Act No. 98-191 and Act No. 98-192.

Amends Section 40-23-2.1 (local reciprocity) to include county and municipal rental taxes and adds specific language addressing situations where a taxpayer erroneously pays a local tax to the improper county or municipality. Amended Section 40-23-2.1 provides that the locality receiving the erroneous payment shall refund the overpayment, without interest, within 60 days of the taxpayer's compliance with applicable refund procedures. A taxpayer who complies with the applicable refund procedures within 60 days of receiving notice of an erroneous payment cannot be assessed for tax, penalty, or interest by the proper county or municipality and no interest or penalty shall accrue until the date of receipt of the refund from the improper locality. If the taxpayer fails to comply with the refund procedures within the requisite 60 day period, interest and penalties will accrue on the tax due the proper locality from the sixty-first day and until the tax is paid.  The taxpayer shall remit the disputed tax to the proper locality within 15 days after receipt of the refund from the improper locality. The improper locality may require joint petitions for refund before refunding tax erroneously paid by the taxpayer with respect to that portion of the erroneously paid tax which exceeds the correct amount due the proper locality because of rate differentials.

Amends Section 40-23-7(b) to remove statutory requirements that certain information must be included on state sales tax returns and replaces the removed language with wording specifying that state sales tax returns show "such information as the department may require."

Provides that a taxpayer may elect to file and pay state sales tax quarterly when the total state sales tax for which the taxpayer is liable averages less than $200 per month during the preceding calendar year. The election to file and pay quarterly shall be made in writing to the Department no later than February 20 of each year.

Provides that no state sales tax return shall be due until January 20 of each year unless the total state sales tax for which the taxpayer is liable during the preceding calendar year exceeds ten dollars.

Provides that a taxpayer may elect to file and pay state use tax quarterly when the total state use tax for which the taxpayer is liable averages less than $200 per month during the preceding calendar year.  The election to file and pay quarterly shall be made in writing to the Department no later than February 20 of each year.

Provides that no state use tax return shall be due until January 20 of each year unless the total state use tax for which the taxpayer is liable during the preceding calendar year exceeds ten dollars.