Taxes

The City of Tuscaloosa Revenue Department referred to as a self-administered jurisdiction because businesses report and remit the various local taxes they have collected directly to us. Businesses register with the city and are assigned an account number and reporting forms for this purpose. Most businesses report and remit the taxes they have collected on a monthly basis but the frequency of reporting can be different (quarterly, annually, occasional) based on the type of business and the average amount remitted.

For the sake of uniformity, all municipalities in Alabama are required to follow the same rules, regulations, definitions, and procedures as are adopted by the Alabama Department of Revenue for the purposes of collection and administration of sales, use, rental/leasing, or lodgings taxes. This does not apply to the different tax rates as these are established by each municipality.

The City of Tuscaloosa Revenue Department collects and administers the following taxes: Sales, Use, Rental- Tangible Personal Property, Lodging,Liquor, Wine, Tobacco, Commercial and Residential Rental.

Monthly taxes are due by the 20th day of the month following the reporting period in which the tax is collected or accrued.

 Quarterly taxes due dates:

1st Quarter (January, February, March) due April 20th

2nd Quarter (April, May, June) due July 20th

3rd Quarter (July, August, September) due October 20th

4th Quarter (October, November, December) due January 20th.

Payment is considered timely if delivered to the Revenue Department or postmarked by the postal service on or before the due date. If the 20th falls on a weekend or City holiday, the return must be postmarked on or before the next working day, or paid in the City of Tuscaloosa Revenue Department the first working day following the weekend or holiday.