Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.22 - Lodgings Tax Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 term "Alabama Mountain Lakes area" shall mean the geographic region comprising
			 the north Alabama counties of Blount, Cherokee, Colbert, Cullman, DeKalb,
			 Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion,
			 Marshall, Morgan, and Winston.
(2)
			 The term "Department" as used in this regulation shall mean the Department of
			 Revenue of the State of Alabama.
(3) The term "lodgings tax" as used in this
			 regulation shall mean the privilege or license tax levied in Section 40-261,
Code of Ala. 1975
, which provides the tax rate
			 applicable to the taxable receipts of the business units or locations located
			 within the counties enumerated in paragraph (1) above, and the tax rate
			 applicable to the taxable receipts of the business units or locations in all
			 other Alabama counties.
(4) The
			 lodgings tax shall be due and payable in monthly installments on or before the
			 twentieth day of the month next succeeding the month in which the tax accrues.
			 Every person, firm, or corporation on whom the lodgings tax is levied shall
			 prepare and forward to the Department, within the time fixed and prescribed by
			 law, a lodgings tax return for each calendar month using forms furnished by the
			 Department and shall pay to the Department the amount of tax shown to be due.
			 See Rule
			 810-1-6-.12 entitled Taxes Required to be Filed Electronically.
(5) Every person, firm, or corporation
			 subject to the lodgings tax shall file only one state lodgings tax return for
			 all business units or locations located within Alabama. The tax shall be broken
			 down on the return by county location of each business unit or location, with
			 the applicable tax rate and county code. When multiple business units are
			 located in the same county, the amounts shall be combined and reported in
			 aggregate for that county. See also Rule
			 810-6-5-.13 entitled Persons, Firms, and Corporations Subject to Lodgings Tax.
(6) Lodgings tax returns shall require the
			 following information:
(a) Taxpayer's tax
			 account number, legal name, and complete address,
(b) Period covered by the return and due date
			 of the return,
(c) The County Name,
			 County Code, and the applicable State Tax Rate for each county in which the
			 person, firm, or corporation has business units or locations. The county codes
			 and applicable tax rates can be obtained from the department's website, or by
			 calling or writing the department.
(d) The total gross charges (both cash and
			 credit), from the rental of rooms, lodgings, accommodations, and services
			 furnished for the month, for each county location enumerated in (c)
			 above,
(e) The total collections
			 made during the month on credit charges heretofore claimed as a deduction, for
			 each county location enumerated in (c) above,
(f) The total of the items enumerated in (d)
			 and (e) above,
(g) Total deductions
			 for each county location enumerated in (c) above,
(h) Net amount of (f) and (g) above remaining
			 as measure of tax for each county location,
(i) Gross amount of tax due for each county
			 location, resulting from (h) above multiplied by the applicable state tax rate
			 specified in (c) above,
(j) Total
			 of the gross amount(s) of tax due for all county business locations enumerated
			 in (i) above,
(k) Applicable
			 discount applied to (j) above for prompt payment of tax,
(l) Penalties and interest due on the tax in
			 (j) above, if applicable,
(m)
			 Credits claimed, if any,
(n) Total
			 amount due from the result of (j), (k) or (l), and (m) enumerated
			 above,
(o) Total amount remitted,
			 and
(p) An indication if payment of
			 tax is made through electronic funds transfer (EFT), and
(q) Taxpayer's signature, title, and date
			 signed. Pursuant to department Rule
			 810-1-6-.01 entitled Signature Requirements of Tax Returns and Other Documents of All Types
			 Filed by Electronic Methods, the taxpayer's signature and date requirements are
			 met upon the submission of an electronic return filed in accordance with Rule
			 810-1-6-.12 entitled Taxes Required to be Filed Electronically.