§ 11-51-210 — Standard Singular and Multiple Jurisdictional Tax Forms

Alabama § 11-51-210

• Jurisdiction: Alabama
• Title 11: Counties and Municipal Corporations
• Ch. 51: Taxation
• Art. 3: Sales and Use Taxes

Text

(a) By December 31, 1998, the Department of Revenue shall develop and promulgate in the form of a proposed agency rule a standard multi-jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of municipal and county sales, use, rental, and lodgings taxes for those municipalities and counties for which the department serves as the collecting agent from time to time.
(b) By December 31, 1998, a committee consisting of three representatives appointed by the Alabama League of Municipalities (ALM), who shall be municipal employees, officials, or attorneys, and three representatives appointed by the Association of County Commissions of Alabama (ACCA), who shall be county employees, officials, or attorneys, shall develop a standard multiple jurisdictional tax form and a singular jurisdictional tax form for the reporting and payment of all county and municipal sales, use, rental, and lodgings taxes for all counties and municipalities, except municipalities and counties that levy a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), that elects to be self-administered, as defined in Section 40-2A-3(21), from time to time. The committee shall also establish procedures for issuance of an amended form to take into account any new levies or changes in the tax rate or the law. Once the form and procedures are developed by the committee, they shall be distributed for comment to all counties and municipalities, the Business Council of Alabama, the Alabama Retail Association, the Alabama Chapter of the National Federation of Independent Business, and the Department of Revenue. Comments shall be returned to the committee within 45 days. Following the close of the comment period, the committee shall adopt a standard form and the procedures for issuance of an amended form. The form and procedure shall thereafter be distributed to self-administered counties and municipalities with instructions that the standard form shall be used by each self-administered county and municipality.
(c) On and after the first day of the third month following the adoption of the standard tax forms prescribed by subsection (a) and subsection (b), all municipalities and counties administered by the department, and all self-administered counties and municipalities, respectively, shall accept the applicable form without material variation. Subsequent changes to the form prescribed by subsection (b) shall be effected in compliance with the procedures developed by the committee. Any change in the tax rate shall take effect without regard to the form in use.
(d) Other than a self-administered county or municipality that levies a gross receipts tax in the nature of a sales tax, as defined in Section 40-2A-3(8), any county or municipality levying or administering any one or more sales, use, rental, or lodgings taxes shall accept, for reporting and payment of taxes due that county or municipality, bulk submissions of reports and, under regulations to be promulgated by the self-administered county or municipality affected, payments owed to such county or municipality made on behalf of a taxpayer by its properly authorized representative where such submissions are made using the appropriate form developed under this section. Any such bulk submissions or reports and payments shall include the municipality’s or county’s assigned identification number for each such taxpayer and vendee for each tax paid and contain sufficiently detailed information by which each taxpayer and each vendee can be identified such that a determination can be made as to the amount and method of assessment of tax against such taxpayer and vendee for the applicable county or municipality. The acceptance by a county or municipality of such bulk submissions shall not relieve the taxpayer on whose behalf such submissions were made from liability for any sales, use, rental, or lodgings tax arising from an error or omission made by the taxpayer’s representative. Any self-administered county or municipality accepting such bulk submission may require that the submission be signed by the taxpayer or its properly authorized representative.
(e) By June 30, 1998, every county and municipality levying or administering a sales, use, rental, lodgings, tobacco, gasoline, or ad valorem tax as of June 1, 1998, shall submit to the department a list of the taxes then levied or administered by that county or municipality and the current rates thereof. Thereafter, every county and municipality levying or administering a new sales, use, rental, lodgings, tobacco, gasoline, or ad valorem tax or amending an existing sales, use, rental, lodgings, tobacco, gasoline, or ad valorem tax levy shall submit to the department written notification of the new tax levy or the amendment of an existing tax levy, in a manner as prescribed by the department, at least 60 days prior to the effective date of the tax or amendment. The department shall send return confirmation of the notification of the tax levy or amendment of an existing tax levy to the county or municipality no later than the first day of the second month following receipt of proper notification by the county or municipality to the department. The effective date of the tax levy or amendment of an existing tax levy shall be the first day of the third month following the department’s receipt of proper notification as required herein. However, failure to notify the department, as required by this subsection, shall not invalidate the levy of the tax but shall relieve the taxpayer of liability for having charged and collected an incorrect rate as provided herein. The department shall compile this information into a publication which shall be published on a monthly basis to each municipal and county governing authority, private auditing firm, as defined in Section 40-2A-3(17), and to others who have so requested the publication. This publication shall provide a then current listing of each county and municipality levying or administering a sales, use, rental, lodgings, tobacco, gasoline, or ad valorem tax and the current rate thereof. Beginning March 1, 2019, any taxpayer collecting sales, use, rental, or lodgings tax in compliance with the tax rates published by the department as required by this subsection shall be relieved from liability to Alabama and its local jurisdictions for having charged and collected an insufficient rate based upon the rate published by the department. If the rate published by the department and relied upon by the taxpayer is less than the actual rate provided on the return confirmation provided to the county or municipality as required by this subsection, the department shall be responsible to the local jurisdiction for reimbursement of the amount due as a result of the difference between the published rate and the actual rate as provided to the department. The liability is only applicable for a period not to exceed one year from the date the incorrect rate was published by the department. Notwithstanding the preceding requirement, if a county or municipality fails to properly notify the department of a new levy or amendment to an existing levy, the department shall be relieved from liability to the local jurisdiction for a taxpayer having charged and collected an insufficient amount of tax based upon the rates published by the department. Proper notification of a new levy or amendment to an existing levy shall be in a manner as prescribed by the department. However, no penalties or interest for late payment or underpayment of taxes shall begin to accrue until the proper tax rate or levy has been on file at the department for at least 60 days, unless the taxpayer had actual knowledge of the correct tax rate or levy as of an earlier date.
(f) For the purpose of this section, the terms collection and administration shall be defined as provided for in Section 11-3-11.3(i).

Legislative History

(Act 98-192, p. 310, §7; Act 2001-306, p. 376, §1; Act 2001-309, p. 385, §1; Act 2018-150, §1.)