The Legislature has passed and the Governor has approved Act No. 2004-418, which levies a 1 percent county lodgings tax in Madison County. This act requires the State Department of Revenue to collect the tax.

The effective date of the tax is August 1, 2004. Your first report will be for the month of August 2004, which is due on or before September 20, 2004.

When filing electronically, the Madison County lodgings tax must be included on the electronic local tax return, Form 9501. Simply enter the gross receipts and deductions, and all calculations will be done automatically for you. If you have Madison County lodgings tax to remit, telephone-filers should use Tax Code 7545. The Madison County lodgings tax is identical to the State tax in every respect except for the rate.

If you have questions regarding the Madison County lodgings tax, please contact this office.

ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490