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An official website of the Alabama State government.

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Services

Services

Business and License

Business and License

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Entity Registration

Entity Registration

Human Resources

Human Resources

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Income Tax

Legal

Legal

Motor Vehicle

Motor Vehicle

Property Tax

Property Tax

Sales and Use

Sales and Use

Tax Incentives

Tax Incentives

Tax Policy

Tax Policy

ONE SPOT Info for Localities

  • ONE SPOT Info for Localities

Act 2012-279 required the Alabama Department of Revenue to develop and make available to taxpayers an electronic single-point of filing for state, county, and municipal sales, use, and rental taxes. Act 2015-52 added lodgings tax to those taxes available to be filed through ONE SPOT. The links below provide more information regarding ONE SPOT. This page will be updated to provide additional information as it becomes available.

Act 2012-279 | Title 40, Chapter 23, Article 9, Code of Alabama,1975

Act 2015-52 (Effective October 1, 2016) – The addition of lodgings tax to ONE SPOT and a provision for a uniform due date for local taxes eligible to be filed through the ONE SPOT system.

Act 2017-415 (Effective August 1, 2017) – Amends §11-3-11.3, §11-51-208 and §40-23-241 – Removes the option for counties and municipalities to charge interest at the rate of 1% per month. The applicable interest rate to be charged by or due from the county/municipality shall be determined pursuant to §40-1-44.

ONE SPOT

ONE SPOT Conference Call Summaries

To search a combined summary, open the document and press Ctrl+F

Return & Payment Export File Layouts – As Updated

Demonstrations

Local Government

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