ONE SPOT (Optional Network Election for Single Point Online Transactions) provides a single-point of filing for all state-administered local sales, use, rental, and lodgings taxes, as well as, non-state administered sales, use, rental, and lodgings taxes through My Alabama Taxes.
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/or municipal sales, use, and rental taxes. Act 2015-52 added 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.
My Alabama Taxes is the state’s electronic filing and remittance system used for the filing of state, city and county sales, use, rental, and lodgings taxes. Since October 1, 2013, Alabama retailers have been able to file and pay all city/county sales, use, and rental taxes in My Alabama Taxes, the ONE SPOT to file! Effective October 1, 2016, those subject to lodgings tax can also now file and remit all city/county lodgings taxes in My Alabama Taxes.
When filing a non-state administered city/county tax in My Alabama Taxes on your local tax account, you will be required to make an electronic payment. The return and payment will be sent to the local government or their tax administrator, eliminating the need to log in to multiple sites.
Note: if paying electronically, the EFT payment information must be transmitted by 4 p.m. (central time) on or before the due date, to be considered timely paid.