More FAQs

Do I need a business license?

Any business or individual performing work of any kind in the City of Tuscaloosa or its jurisdiction needs to purchase a city business license.  All commercial and residential-based businesses operating in the City of Tuscaloosa or its jurisdiction are required to have a business license.  Please contact our office at revenueoffice@tuscaloosa.com or 205-248-5200 with any questions.

How often must I file and pay city taxes?

Monthly.  Sales, Consumer and Seller’s Use, and Rental Tangible Personal Property taxes can sometimes be paid quarterly or annually depending on your business activities.  Contact the Revenue Division for assistance in determining your filing frequency.

If you file using My Alabama Taxes, you must use the same filing frequency as you do with the State of Alabama.

What forms of payments does City of Tuscaloosa Revenue Division accept?

We accept the following payment types:

• Cash
• Check
• Money Order
• Cashier’s Check
• Debit/Credit Card
• Visa, Mastercard, or Discover only
• There is a service fee to use a debit/credit card

How do I purchase a City of Tuscaloosa business license?

Please visit the Business License section of our website for more detailed information about a business license.  All new businesses will complete a Business License/Tax Application and return it to our office with a copy of the owner(s) driver’s license.  Based on the type of business you have there may be other requirements you must fulfill.

How do I register to pay City of Tuscaloosa taxes?

Complete a Business License & Tax application and return it to the Revenue Division for processing.  The completed form can be emailed to revenueoffice@tuscaloosa.com, mailed to the mailing address on the form, or brought into our office.  When your new tax account has been created, you will receive and email confirming your account number and filing requirement.

What records am I required to keep for my business transactions?

All individuals and entities having a city business license are required by law to keep records that clearly show all transactions subject to City business licenses and taxes.  This includes, but is not limited to, records showing:

• All income of the business, whether by cash, check, credit, or property
• Customer invoices establishing the delivery location of business merchandise and taxes collected
• Customer sales tax exemption documents, when applicable
• All banking activities
• All purchases by the business, whether by cash, check, credit, or property
• Invoices from vendors
• Payroll records
• Real and personal property owned by the business

Failure to keep proper records and make the available upon the City’s request constitutes a misdemeanor offense for which the City may issue a citation for observed violations.  You are strongly encouraged to consult with your advisors about the law’s requirements or contact the City for more information.  Retail businesses receiving primarily cash are especially encouraged to establish proper record-keeping procedures to avoid City penalties.

What is the physical address if I want to ship something by a mail courier?

Our physical address is:

      City of Tuscaloosa

      C/O Revenue Division

      2201 University Blvd

      Tuscaloosa, AL  35401

Do I need to file a tax return, even if it is a zero?

Yes. If you are set up to file taxes with the City of Tuscaloosa, a tax return is required even if you had zero gross receipts.

Am I allowed a discount for timely filing and paying the sales tax due?

Yes.  A discount is allowed if the tax is paid on or before the 20^th day of the month in which the tax is due.  The sales tax discount consists of 5% on the first $100 of tax due and 2% of all tax over $100.  The monthly discount may not exceed $200.

What taxes do I file with the City of Tuscaloosa?

Businesses and individuals who have transactions in Tuscaloosa are responsible for reporting and paying applicable taxes directly to the City of Tuscaloosa. 

The City of Tuscaloosa administers the following taxes:

•  Sales Tax
• Consumer’s Use Tax
• Seller’s Use Tax
• Rental Tangible Personal Property Tax
• Lodging Tax
• Tobacco Tax
• Wholesale Wine Tax