Alabama League of Municipalities - Municipal Tax Rates, Tax Report Form

Overview of the Standard Singular Jurisdiction
Tax Report Form

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PURPOSE OF THE FORM

The standard singular jurisdiction tax report form has been developed to provide a standardized mechanism to taxpayers for the reporting of Sales, Use, Rental, or Lodgings taxes to a single self-administered county or municipality. The proposed form is designed in a format that will allow its use for reporting any of the four tax types. The form also provides certain areas for insertion of information or tax requirements specific to a particular jurisdiction (e.g., type tax, tax rate, discount amount, penalty and/or interest amount, mailing address, etc.).

GUIDELINES FOR THE USE OF THE SINGULAR JURISDICTIONAL TAX FORM

• The singular self-administered county or municipality will enter its name and the type of tax to be reported with the particular form in the area provided at the top of the form.
• The jurisdiction can use the areas included in the upper one-third of the form to pre-print the taxpayer account number, taxpayer name and mailing address, the reporting period, and the return mailing address for the jurisdiction. An area is included just above the tax entry and computation table for the insertion of scannable optical characters if this technology is utilized.
• The jurisdiction can use the column labeled " Type of Tax/Tax Area" to pre-print their specific tax type or tax area (e.g., Sales, Use, Rental, Lodgings; general, automotive, vending, machinery; Corporate Limits, Police Jurisdiction, Unincorporated area, etc.).
• The jurisdiction can print their particular tax rate corresponding to the tax type or tax area in Column D.
• The jurisdiction can print their particular penalty, interest, and discount amount within the designated computation summary area at the lower right-hand of the form.
• The blank area below line 5 in the computation summary area can be utilized for entry of vehicles withdrawn by a dealer for use at "x" amount if necessary.
• The jurisdiction will be allowed to use shading or another similar method to guide in the entry of information and the accurate completion of the form.
• The reverse side of the form contains an area for insertion of an optional standard deduction summary table and an area of generic instructions and taxpayer information that must be included.

If a jurisdiction chooses to utilize the upper portion of the reverse side of the form for deduction information, it will be required to use only the adopted Standard Deduction Summary Table. Otherwise, a jurisdiction can insert more detailed instructions or information that assists the taxpayer in this area. In no instance can this area be used for additional tax reporting requirements.

PROCEDURES FOR AMENDMENT TO THE STANDARD
SINGULAR JURISDICTION FORM

1. Following the adoption of the standard single tax form the committee will meet upon the call of the chairman, but not less frequently than once annually to review any necessary amendments to the form.
2. A local jurisdiction may amend its single jurisdiction form by including its new or amended tax rates or procedures provided the jurisdiction has complied with the requirements of Code of Ala., 11-51-210(e).
3. Amendments in the law which would necessitate an amendment to the standard form, or other suggested amendments to the form, should be submitted in writing to: Standard Tax Form Committee, c/o Alabama League of Municipalities, PO Box 1270, Montgomery, Al  36102.

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