Rental License Tax is levied on those in the business of real property rental in the City of Tuscaloosa’s city limits and police jurisdiction for a period of 180 days or more.
Rental License Tax is paid either quarterly or annually depending on your gross receipts and is due by the 20th of the month following the period in which you are filing. Any Rental License Tax paid after this date will accrue additional penalties and interest. Rental License Tax must be accompanied by a detail form breaking out the gross receipts by address and business owner. Rental License Tax may be paid using the form available on our Forms Page (Link to Forms Page).
Rental License Tax Rates
City Limits:
1% of Rental Gross Receipts
Police Jurisdiction:
0.5% of Rental Gross Receipts