Authority
Section 40-12-220 through 40-12-227, Code of Alabama 1975.
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Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.
Section 40-12-220 through 40-12-227, Code of Alabama 1975.
Privilege tax on persons engaging in the business of leasing or renting tangible personal property.
4% of gross proceeds from leasing or rental of tangible personal property.
1.5% of gross proceeds from leasing or renting automotive vehicles, truck trailers, semi-trailers, or house trailers.
2% of gross proceeds from leasing or rental of linens or garments.
In addition to the above, counties and municipalities may levy local rental or lease taxes ranging in rate between 0.375% to 7%. Some of the local rental taxes are collected by ALDOR, third party administrators, and others are self-administered.
General Fund.