Only state-administered city and county sales, consumers use, sellers use, lodgings and rental or leasing taxes can be filed on this return. Certain self-administered city and county sales, consumers use, sellers use, lodgings and rental taxes can be filed on this return. However, the return and payment for a self-administered jurisdiction will go directly to the self-administered jurisdiction, and not to the Alabama Department of Revenue.
The return and remittance are due on or before
the twentieth day of the month following the month during which tax is
accrued.
NOTE: EFT payment information must be transmitted by 4:00 p.m.
CST (Central Standard Time) on or before the due date, to be
considered timely paid.
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 $50.00, for each tax type for each jurisdiction shown on the return. Tax payments received after the due date are subject to a "failure to timely pay" penalty equal to 10% of the delinquent tax. If the tax is not timely paid, interest is also due at the same rate established by the Secretary of the U.S. Treasury under authority of 26 USC 6621, for state-administered local taxes. Click here for interest rate applicable to self-administered local taxes.
Discount for Sales
Tax: If
tax is timely paid, a discount of 5% on the 1st $100 of tax due, and 2%
of all tax over $100 is allowed. Sales Tax discount cannot exceed $400
per month per jurisdiction. No discount is allowed for Consumers Use Tax,
Sellers Use Tax, or Rental Tax.
Discount for Lodgings Tax: If tax is timely paid, a discount of
5% on the 1st $100 of tax due, and 2% of all tax over $100 is allowed.
City & County Tax Returns for Sales, Consumers Use, Sellers Use, Lodgings, and Rental or Leasing Taxes (Form 9501)
FIRST TIME USERS:
The City & County Tax Return will not have any localities shown on the return if you are a first time user.
To add localities to the return, select the "Add / Delete Localities" button at the top right portion of the page. This will take you to the "Choose Locality" page. Follow the steps below to "add or delete localities to the city & county tax return." For instructions on uploading a file, click here.
ALL OTHER USERS:
The City & County Tax Return will be customized for you with the cities
and counties that you previously added or deleted to or from your return.
ADD OR DELETE LOCALITIES TO THE CITY & COUNTY TAX RETURN:
1.
From the "Choose Locality" page, select the cities and counties
that you wish to add to your return by clicking the check box next to
the locality name, then press the "Continue" button.
2. From the "Choose Tax Type(s) and Rate
Type(s) for each Locality" page, select the desired Tax Type(s)
and Rate Type(s) that you wish to report tax for these localities by
clicking the appropriate check box or boxes. Press the "Continue"
button.
NOTE: If a city is located in a state-administered
county or a self-administered county whose local taxes can be filed
and paid through this system, selecting the city from the "Choose
Locality" page will automatically display the corresponding county
on the "Choose Tax Type(s) and Rate Type(s) for each Locality"
page.
3. You are now ready to complete the City &
County Tax Return which now contains all the cities and counties that
you selected to add to your return.
DELETING LOCALITIES FROM YOUR RETURN:
Follow the above steps, but deselect the selected locality or localities you wish to delete from your return.
Tax Type Codes:
CU = Consumers Use Tax; LL = Lodgings Tax; RT = Rental Tax; ST = Sales
Tax; SU = Sellers Use Tax .
NOTE: If the city levies a tax in their police jurisdiction
(PJ), a separate line item for the PJ tax type will be displayed for
you to select if you are reporting the tax at the lower PJ rate. The
tax rate in the PJ of a city is one half the city limits tax rate.
Rate Type Codes:
Auto = Automotive Tax Rate; Farm = Farm Tax Rate; Gener = General Tax
Rate; Linen = Linen / Garment Tax Rate; Mach = Manufacturing Machine
Tax Rate; Vend = Vending Tax Rate; WDFEE = Automotive Withdrawal Fee
which applies to Automotive Dealers for reporting the number of automotive
vehicles withdrawn for use as demonstrators; and applies to reporting
the number of room nights for the Huntsville lodgings surcharge.
COMPLETING THE RETURN:
Enter valid numbers in the following fields. Do not enter alpha characters or symbols of any kind in these fields.
GROSS AMOUNT:
For tax type codes CU, enter the total gross purchases amount on the appropriate
line(s) of the return for which you are reporting city and /or county
consumers use tax.
For tax type codes LL, enter the total gross lodgings receipts amount
on the appropriate line(s) of the return for which you are reporting city
and / or county lodgings tax.
For tax type codes RT, enter the total gross rental receipts amount on
the appropriate line(s) of the return for which you are reporting city
and / or county rental or leasing tax.
For tax type codes ST, enter the total gross sales amount on the appropriate
line(s) of the return for which you are reporting city and / or county
sales tax.
For tax type code ST and rate type code WDFEE, and if you are an automotive
dealer, enter the number of automotive vehicles withdrawn for use as demonstrators.
For tax type code LL and rate type code WDFEE, enter the number of room
nights (this applies to City of Huntsville lodgings surcharge only).
For tax type codes SU, enter the total gross sales amount on the appropriate
line(s) of the return for which you are reporting city and / or county
sellers use tax.
DEDUCTIONS:
Enter total deductions on the appropriate line(s) of the return.
NOTE: Deductions for each line on the return should
not exceed the amount reported in the corresponding "gross amount"
field. For each line on the return, if deductions exceed the gross amount,
deductions will be adjusted to the amount reported in the gross amount
field, reflecting the taxable amount on the corresponding line as zero.
Valid excess deductions can be claimed on subsequent returns, or you can
file an amended return or petition for a refund. For more information
on filing an amended return or petition for refund, please call the Alabama
Department of Revenue at 334-242-1490.
NO. OF DEMOS WITHDRAWN:
Enter the number of automotive vehicles withdrawn for use as demonstrators.
This field pertains to automobile dealers only.
NO. OF ROOM
NIGHTS:
Enter the number of room nights. This field pertains to City of
Huntsville lodgings surcharge only.
JURISDICTION
ACCOUNT NUMBER:
If your return contains self-administered city and/or county taxes that
can be filed on this return, you must enter the local taxpayer account
number assigned to you by the self-administered jurisdiction. DO
NOT enter the 4 digit locality code. You must enter the local taxpayer
account number to proceed with filing your return. If you are not
registered with the self-administered locality, please contact them directly
for an account number. Otherwise, please delete this jurisdiction
from your return in order to proceed with filing your return.
APPROVED CREDIT
CLAIMED for State-Administered City & County Taxes ONLY:
Enter an amount of credit for a prior overpayment. The credit claimed
will be applied to reduce the tax liability shown on the return.
NOTE: Any credit for prior overpayment must be approved
in advance by the ADOR. Credit claimed should not exceed the "total
net tax" due. Valid excess credit can be claimed on subsequent returns.
NOTE: Each page of the online return contains up to ten cities and counties that are listed in alphabetical order. If you have added more than ten localities to your return, click the "Next" button at the bottom right portion of each page to enter the gross amounts, deductions and / or no. of demos withdrawn.
CALCULATING THE RETURN:
After the tax information has been entered in the "Gross Amount" and "Deductions" and "No. of Demos Withdrawn" fields, click the "Calculate" button found at the bottom right hand portion of the page. The application will then calculate the tax liability. If you have multiple pages, click the "Next" button to proceed to the next page and repeat the above process. Click the "Continue" button on the last page of the return to proceed to the "Verify City / County Tax Return" page. NOTE: Clicking the "Continue" button will automatically calculate your return if you do not click the "Calculate" button, and will advance you to the next page.
ERROR MESSAGES:
If you have made an error in entering your data, an error message will be displayed in red at the top of the return. Please correct the error in order to proceed. If there are multiple errors on your return, each error is processed individually by the system, one at a time, and the system won't calculate the tax for any lines below where the system is processing the line with the error.
FILING A ZERO TAX DUE RETURN:
Enter all localities on the City & County tax return for which you regularly report tax. You cannot file a zero tax due return for a locality that is not shown on your return. Enter zero in the gross amount field for each locality shown on the return. Follow the above steps to submit the return. If you are required to file a return each reporting period for a locality even if zero tax is due, you must check the box on the “Zero Tax Due” page as shown below so that the zero tax due return will be submitted for the locality.
NOTE: If you have a locality(ies) in your local tax Profile for which you only need to file on an “occasional” basis when you have a taxable transaction(s) and are not required to file a zero tax due return for the locality(ies) each reporting period, you may leave the box unchecked on the “Zero Tax Due” page as shown below so that a zero tax due return will NOT be submitted for the locality.
If you file your return past the Due Date (shown on the top portion of your online return) and/or initiate your payment past the Remit Due Date and time of 4:00 p.m. CT (shown on the top portion of your return), the following penalties and interest will be added to your return:
Failure to Timely File Penalty: This penalty is the greater of 10% of any additional tax required to be paid with the return or $50.00. This penalty is applied to each Tax Type for each jurisdiction shown on the return. (Section 40-2A-11(a)) The FTTF penalty is applied to all late filed returns, including those returns reported for zero tax due.
Failure to Timely Pay Penalty: This penalty is 10% of the unpaid amount shown as tax due on the return. (Section 40-2A-11(b))
Interest: Interest is computed on any tax that is not paid by the Due Date, and is computed based on the underpayment rate established by the Secretary of the Treasury under the authority of 26 U.S.C. § 6621, for state administered local taxes. Click here for the interest rate applicable to self-administered local taxes. (Section 40-1-44.)
The penalty and interest will be shown on the "Form 9501 Penalty & Interest Calculation" screen and on the "Verify City/County Tax Return" screen.
From the "Verify City / County Tax Return" page, verify that you have entered the correct amounts. You may edit the return if desired by clicking the "Edit Return" button found at the bottom left portion of the page, and repeating the above steps. Once complete, click the "Submit" button found at the bottom right portion of the last page of the return.
SUBMITTING THE RETURN:
To file your return, from the "Verify
City / County Tax Return" page, click the "Submit" button
at the bottom right portion of the last page of the return. Follow the
screen prompts to make payment and to receive your filing confirmation
number and a copy of your submitted return.
