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
- 2022 Combined Summaries
- 2021 Combined Summaries
- 2020 Combined Summaries
- 2019 Combined Summaries
- 2018 Combined Summaries
- May 9, 2018 – OS Advisory Committee Meeting Minutes
- 2017 Combined Summaries
- 2016 Combined Summaries
- 2015 Combined Summaries
- 2013-2014 Combined Summaries
Return & Payment Export File Layouts – As Updated
- Export Layout – October 1, 2018
- Export Layout – June 9, 2014
- Return & Payment File Import Template
- Save this Excel template to your computer as an “Excel Macro-Enabled Template (*.xltm)” file. When you save it as any other type of Excel file, it disables the macros in the template and will not work properly in the future. Use it to open your return and payment information files from MAT if you do not have another system to view the information.
Demonstrations
- MAT Demonstrations for Local Governments
- Export, Reports & Search System