| County/Municipality | Opt-Out Effective Date | Opt-Out Revocation Date |
| 비브 카운티 | 10/01/2014 | |
| Birmingham, City of | 10/01/2014 | |
| Gulf Shores, City of | 10/01/2014 | |
| Helena, City of | 10/01/2014 | |
| Hueytown, City of | 06/01/2018 | |
| Huntsville, City of | 10/01/2014 | |
| Leeds, City of | 10/01/2014 | 07/01/2018 |
| 매디슨 카운티 | 10/01/2014 | |
| 모건 카운티 | 10/01/2014 | |
| Mountain Brook, City of | 10/01/2014 | |
| Pelham, City of | 10/01/2014 | |
| Pell, City of | 10/12/2015 | |
| Ragland, Town of | 10/01/2014 | 09/01/2018 |
| 셸비 카운티 | 10/01/2014 | |
| 세인트 클레어 카운티 | 10/01/2014 | |
| Tuscaloosa, City of | 10/01/2014 |
- Alabama Tax Tribunal County and Municipality Opt-Out List