CITY CODE  EXPLANATIONS

The following city code explanations pertain to those cities/towns that have multiple rates for one code.


TOWN OF FALKVILLE
Locality Code:
9611

Explanation:  Town of Falkville tax rates for sales made inside the corporate limits of Falkville.

TOWN OF FALKVILLE PJ
Locality Code:
9511

Explanation:  Town of Falkville tax rates for sales made outside the corporate limits of Falkville but within the police jurisdiction of Falkville. NOTE: The Falkville police jurisdiction tax rates are 1/3 the Falkville city limits rates. Therefore, sales or purchases made in the police jurisdiction of Falkville are subject to the rates associated with the separate locality code 9511.


CITY OF MOBILE
Locality Code:
9149
Explanation:  In addition to the sales and use tax rates currently displayed on our website for the categories of automotive, farm, general and manufacturing machinery, the City of Mobile levies a Food Service Establishment Tax rate within the corporate limits only.  The Food Service Establishment Tax is a five percent (5%) sales tax levied on the gross proceeds of sales at retail of food and/or beverages sold for consumption.

COUNTY  CODE  EXPLANATIONS

The following county code explanations pertain to those counties that have multiple county codes.

BALDWIN COUNTY
Locality Code:
7002
Explanation:  Baldwin County tax rates for sales made within the county

BALDWIN COUNTY LODGINGS TAX DISTRICT
Locality Code:
7702
Explanation:  Baldwin County District Lodgings Tax rates for lodgings offered inside the corporate limits of Gulf Shores and Orange Beach.  This tax is levied by the Alabama Gulf Coast Convention & Visitors Bureau and is administered by the Alabama Department of Revenue.

CALHOUN CO - UNINC AREA / PJ
Locality Code:
7008
Explanation: Calhoun County tax rates for sales made within the unincorporated areas of the county and for sales made inside the police jurisdictions of Blue Mountain, Oxford, and Southside.

CALHOUN CO PJ - WEA/HC/GLE
Locality Code:
7108
Explanation: Calhoun County tax rates for sales made inside the police jurisdictions of Glencoe, Hobson City, and Weaver.

CALHOUN CO PJ - AN/JAC/PIE
Locality Code:
7208
Explanation: Calhoun County tax rates for sales made inside the police jurisdictions of Anniston, Jacksonville and Piedmont.

CALHOUN CO - OHATCHEE PJ
Locality Code:
7308
Explanation: Calhoun County tax rates for sales made inside the police jurisdiction of Ohatchee.

CALHOUN COUNTY LODGINGS
Locality Code:
7508
Explanation:  Calhoun County lodgings tax rates for lodgings offered inside the county.

CHEROKEE COUNTY
Locality Code:
7010
Explanation:  Cherokee County tax rates for sales made within the county.

CHEROKEE COUNTY LODGINGS
Locality Code:
7510
Explanation:  Cherokee County lodgings tax rates for lodgings offered inside the county.

CHILTON COUNTY
Locality Code:
7011
Explanation:  Chilton County tax rates for sales made within the county.

CHILTON COUNTY LODGINGS
Locality Code:
7511
Explanation:  Chilton County lodgings tax rates for lodgings offered inside the county.

CLEBURNE COUNTY
Locality Code:
7015
Explanation:  Cleburne County tax rates for sales made within the county.

CLEBURNE CO LODG
Locality Code:
7515
Explanation:  Cleburne Co Lodgings tax rates for lodgings offered within the county but outside the corporate limits of Heflin.

CLEBURNE CO LODG HEFLIN
Locality Code:
7715
Explanation:  Cleburne Co Lodgings tax rates for lodgings offered inside the corporate limits of Heflin.

CULLMAN CO
Locality Code:
7022
Explanation:  Cullman County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of Arab.

CULLMAN CO PJ ARAB
Locality Code:
7122
Explanation:  Cullman County tax rates for sales made within the corporate limits or within the police jurisdiction of Arab.

CULLMAN COUNTY LODGINGS
Locality Code:
7522
Explanation:  Cullman County lodgings tax rates for lodgings offered inside the county.

DALE COUNTY
Locality Code:
7023
Explanation:  Dale County tax rates for sales made within the county but outside the corporate limits of Daleville and Ozark.

DALE COUNTY CL
Locality Code:
7723
Explanation:  Dale County tax rates for sales made inside the corporate limits of Daleville and Ozark.

DEKALB COUNTY
Locality Code:
7025
Explanation:  Dekalb County tax rates for sales made within the county.

DEKALB COUNTY LODGINGS
Locality Code:
7525
Explanation:  Dekalb County lodgings tax rates for lodgings offered inside the county but outside the corporate limits of Fort Payne.

DEKALB CO LODG FORT PAYNE
Locality Code:
7725
Explanation:  Dekalb County lodgings tax rates for lodgings offered inside the corporate limits of the city of Fort Payne.

ELMORE COUNTY
Locality Code:
7026
Explanation:  Elmore County tax rates for sales made within the county, but outside the corporate limits of Prattville.

ELMORE CO CL PRATTVILLE
Locality Code:
7726
Explanation:  Elmore County tax rates for sales made inside the corporate limits of Prattville.


ESCAMBIA COUNTY
Locality Code:
7027
Explanation:  Escambia County tax rates for sales made inside the corprate limits of Atmore, Brewton, East Brewton, Flomaton, Pollard and Riverview.

ESCAMBIA CO PJ 4 CITIES
Locality Code:
7127
Explanation:  Escambia County tax levied for sales made outside the corporate limits, but within the police jurisdictions of Atmore, Brewton, East Brewton, and Flomaton.

ESCAMBIA CO PJ 1 CITY
Locality Code:
7227
Explanation:  Escambia County tax levied for sales made outside the corporate limits, but within the police jurisdiction of Riverview.

ESCAMBIA CO EXC  5 CITIES
Locality Code:
7727
Explanation:  Escambia County tax levied for sales made within the county but outside the corporate limits of Pollard and outside the police jurisdictions of Atmore, Brewton, East Brewton, Flomaton, and Riverview.

ETOWAH COUNTY
Locality Code:
7028
Explanation:  Etowah County tax rates for sales made within the county.

ETOWAH COUNTY LODGINGS
Locality Code:
7528
Explanation:  Etowah County lodgings tax rates for lodgings offered inside the county.

GREENE COUNTY
Locality Code:
7032
Explanation:  Greene County tax rates for sales made within the county.

GREENE COUNTY LODGINGS
Locality Code:
7532
Explanation:  Greene County lodgings tax rates for lodgings offered inside the county.

JACKSON COUNTY
Locality Code:
7036
Explanation:  Jackson County tax rates for sales made within the county.

JACKSON COUNTY LODGINGS
Locality Code:
7536
Explanation:  Jackson County lodgings tax rates for lodgings offered inside the county.

JEFFERSON COUNTY
Locality Code:
7037
Explanation:  Jefferson County tax rates for sales made within the county.

JEFFERSON COUNTY LODGINGS
Locality Code:
7537
Explanation:  Jefferson County lodgings tax rates for lodgings offered inside the county.

LAUDERDALE COUNTY
Locality Code:
7039
Explanation:  Lauderdale County tax rates for sales made within the county but outside the corporate limits of Florence.

LAUDERDALE COUNTY FLORENCE
Locality Code:
7739
Explanation:  Lauderdale County tax rates for sales made inside the corporate limits of Florence.

LAUDERDALE COUNTY LODGINGS
Locality Code:
7539
Explanation:  Lauderdale County lodgings tax rates for lodgings offered inside the county.

LEE CO
Locality Code:
7041
Explanation:  Lee County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of Opelika, and for sales made within the county but outside the corporate limits of Auburn.

LEE CO PJ OPELIKA/PHENIX
Locality Code:
7141
Explanation:  Effective 8/1/05 - Lee County tax rates for sales made outside the corporate limits of Opelika and Phenix City but within the police jurisdiction of Opelika and Phenix City.

Effective prior to 8/1/05 - Lee County tax rates for sales made outside the corporate limits of Opelika but within the police jurisdiction of Opelika.

LEE CO CL AUB/OPE/PHENIX
Locality Code:
7741
Explanation:  Effective 8/1/05 - Lee County tax rates for sales made inside the corporate limits of Auburn, Opelika and Phenix City.

Effective prior to 8/1/05 - Lee County tax rates for sales made inside the corporate limits of Auburn and Opelika.

LEE COUNTY LODGINGS
Locality Code:
7541
Explanation:  Lee County lodgings tax rates for lodgings offered inside the county.

MADISON COUNTY
Locality Code:
7045
Explanation:  Madison County tax rates for sales made inside the county but outside the corporate limits of Huntsville.

MADISON CO CL HUNTSVILLE
Locality Code:
7745
Explanation:  Madison County tax rates for sales made inside the corporate limits of Huntsville.

MARION CO
Locality Code:
7047
Explanation:  Marion County tax rates for sales made within the county but outside the corporate limits of Winfield.

MARION CO CL WINFIELD
Locality Code:
7747
Explanation:  Marion County tax rates for sales made inside the corporate limits of Winfield.

MARSHALL CO EXC 4 CITIES
Locality Code:
7048
Explanation:  Marshall County tax rates for sales made within the county but outside the corporate limits of Albertville, Arab, Boaz and Guntersville.

MARSHALL CO CL 4 CITIES
Locality Code:
7748
Explanation:  Marshall County tax rates for sales made inside the corporate limits of Albertville, Arab, Boaz and Guntersville.

MARSHALL COUNTY LODGINGS
Locality Code:
7548
Explanation:  Marshall County lodgings tax rates for lodgings offered inside the county.

MOBILE COUNTY
Locality Code:
7049
Explanation:  Mobile County tax rates for sales made within the county but outside the corporate limits of Prichard and Mobile.

MOBILE CO CL PRICH/MOBILE
Locality Code:
7749
Explanation:  Mobile County tax rates for sales made inside the corporate limits of Prichard and Mobile.

MORGAN CO UNINCORP AREAS
Locality Code:
7052
Explanation:  Morgan County tax rates for sales made within the county but outside the corporate limits of the above-named cities and towns (i.e. Eva, Priceville, Somerville, Decatur, Hartselle, Falkville and Triana).

MORGAN CO CL PRICEVILLE
Locality Code:
7252
Explanation:  Morgan County tax rates for sales made inside the corporate limits of Priceville.

MORGAN CO CL SOMERVILLE
Locality Code:
7352
Explanation:  Morgan County tax rates for sales made inside the corporate limits of Somerville.

MORGAN CO CL EVA
Locality Code:
7452
Explanation:  Morgan County tax rates for sales made inside the corporate limits of Eva.

MORGAN CO DEC/HAR/FAL/TR
Locality Code:
7752
Explanation:  Morgan County tax rates for sales made inside the corporate limits of Decatur, Hartselle, Falkville and Trinity.

PICKENS COUNTY
Locality Code:
7054
Explanation:  Pickens County tax rates for sales made within the county.

PICKENS COUNTY LODGINGS
Locality Code:
7554
Explanation:  Pickens County lodgings tax rates for lodgings offered inside the county.

RUSSELL CO
Locality Code:
7057
Explanation:  Russell County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of Hurtsboro and Phenix City.

RUSSELL CO PJ
Locality Code:
7157
Explanation:  Russell County tax rates for sales made outside the corporate limits of Hurtsboro and Phenix City but within the police jurisdiction of Hurtsboro and Phenix City.

RUSSELL CO CL
Locality Code:
7757
Explanation:  Russell County tax rates for sales made inside the corporate limits of Hurtsboro and Phenix City.

RUSSELL COUNTY LODGINGS
Locality Code:
7557
Explanation:  Russell County lodgings tax rates for lodgings offered inside the county.

SHELBY COUNTY
Locality Code:
7058
Explanation:  Shelby County tax rates for sales made within the county.

SHELBY COUNTY LODGINGS
Locality Code:
7558
Explanation:  Shelby County lodgings tax rates for lodgings offered inside the county.

ST CLAIR CO
Locality Code:
7059
Explanation:  St. Clair County tax rates for sales made within the county but outside the corporate limits of Pell City.

ST CLAIR CO CL PELL CITY
Locality Code:
7759
Explanation:  St. Clair County tax rates for lodgings offered, or leases and sales made inside the corporate limits of Pell City.

ST CLAIR COUNTY LODGINGS
Locality Code:
7559
Explanation:  St. Clair County lodgings tax rates for lodgings offered inside the county.

SUMTER COUNTY
Locality Code:
7060
Explanation:  Sumter County tax rates for sales made within the county.

SUMTER COUNTY LODGINGS
Locality Code:
7560
Explanation:  Sumter County lodgings tax rates for lodgings offered inside the county.

TALLADEGA CO
Locality Code:
7061
Explanation:  Talladega County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of any city.

TALLADEGA CO PJ
Locality Code:
7161
Explanation:  Talladega County tax rates for sales made outside the corporate limits of any city but within the police jurisdiction of a city.

TALLADEGA CO CL
Locality Code:
7761
Explanation:  Talladega County tax rates for sales made inside the corporate limits of any city.

TUSCALOOSA CO
Locality Code:
7063
Explanation:  Tuscaloosa County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of any city/town that levies a sales tax.

TUSCALOOSA CO PJ
Locality Code:
7163
Explanation:  Tuscaloosa County tax rates for sales made outside the corporate limits of any city/town that levies a sales tax but within the police jurisdiction of said city/town.

TUSCALOOSA CO CL
Locality Code:
7763
Explanation:  Tuscaloosa County tax rates for sales made inside the corporate limits of any city/town that levies a sales tax.

TUSCALOOSA CO COAL CL
Locality Code:
7263
Explanation:  Tuscaloosa County tax rates for sales/purchases of coal mining machinery made inside the corporate limits of any city/town that levies a sales tax.

TUSCALOOSA CO COAL PJ
Locality Code:
7363
Explanation:  Tuscaloosa County tax rates for sales/purchases of coal mining machinery made outside the corporate limits but within the police jurisdiction of any city/town that levies a sales tax.
TUSCALOOSA CO COAL
Locality Code:
7463
Explanation:  Tuscaloosa County tax rates for sales/purchases of coal mining machinery made outside the corporate limits and police jurisdiction of any city/town that levies a sales tax.

WALKER COUNTY
Locality Code:
7064
Explanation:  Walker County tax rates for sales made within the county.

WALKER COUNTY LODGINGS
Locality Code:
7564
Explanation:  Walker County lodgings tax rates for lodgings offered inside the county.

UNABATED BUTLER COUNTY - Locality Code: 7807

UNABATED CHEROKEE COUNTY - Locality Code: 7810

UNABATED CRENSHAW COUNTY - Locality Code: 7821

UNABATED ESCAMBIA COUNTY - Locality Code: 7827

UNABATED GENEVA COUNTY - Locality Code: 7831

UNABATED LIMESTONE COUNTY - Locality Code: 7842

UNABATED RANDOLPH COUNTY - Locality Code: 7856

UNABATED TALLADEGA COUNTY - Locality Code: 7861

UNABATED DALEVILLE - Locality Code: 9843

UNABATED ELBA - Locality Code: 9885

UNABATED GENEVA - Locality Code: 9803

UNABATED GEROGIANA - Locality Code: 9853

UNABATED GUNTERSVILLE - Locality Code: 9844

UNABATED HOMEWOOD - Locality Code: 9891

UNABATED MCKENZIE - Locality Code: 9819

UNABATED SARALAND - Locality Code: 9858

Explanation:  Unabated Tax applies ONLY to APPROVED Abatement Project Filers per Section 40-9B, Code of Alabama 1975.