| County/Municipality | Opt-Out Effective Date | Opt-Out Revocation Date |
| 比布县 | 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 |
| 麦迪逊县 | 10/01/2014 | |
| 摩根县 | 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 |
| 谢尔比县 | 10/01/2014 | |
| 圣克莱尔县 | 10/01/2014 | |
| Tuscaloosa, City of | 10/01/2014 |
- 阿拉巴马州税务法庭县市退出名单