SB459 Alabama 2012 Session

Updated Feb 25, 2026

Summary

Primary Sponsor: Mark Slade Blackwell
Republican
Session: Regular Session 2012
Title: Taxation, payment of taxes through an electronic single point of filing program, no charge, Revenue Department promulgate rules, State and Local Advisory Committee created
Summary: SB459 creates ONE SPOT, an electronic single-point filing and payment system for state and local sales/use and leasing/rental taxes, with no charges, and sets up a State and Local Advisory Committee to guide its development.
What This Bill Does
The Department of Revenue must develop ONE SPOT and have it available by Sept. 30, 2013 for filing and remitting state, county, and municipal taxes. Taxpayers and local taxing jurisdictions may use ONE SPOT to file returns and pay taxes, but it will not administer local taxes. Local jurisdictions must participate, provide necessary tax information, and set up accounts so payments go to their systems (ONE SPOT acts as a conduit). The act also provides up to $1 million in financial assistance over three years to help local jurisdictions interface with ONE SPOT and creates the State and Local Advisory Committee to advise on its design and operation.

Who It Affects
Taxpayers required to file and remit state, county, or municipal sales/use taxes or leasing/rental taxes; they may file and pay these taxes through ONE SPOT at no charge.
Local taxing jurisdictions (cities/counties) that levy local sales/use or leasing/rental taxes; they must allow ONE SPOT use, set up banking/remittance arrangements, and may benefit from targeted financial assistance to interface with the system.

Key Provisions
Establishes ONE SPOT as the electronic system for filing and remitting state and local sales/use and leasing/rental taxes; not for administering local taxes; available for tax periods after Sept. 30, 2013.
No charge to taxpayers or local jurisdictions for using the ONE SPOT system.
Provides up to $1,000,000 in financial assistance over three years to help local jurisdictions interface with ONE SPOT and set up required accounts; non-state jurisdictions remit local tax payments through ONE SPOT or approved methods; ONE SPOT serves as conduit.
Creates the State and Local Advisory Committee to advise the Commissioner of Revenue on ONE SPOT's design and operation, with specified membership and duties and a process to appeal recommendations if not acted upon.
Local jurisdictions must authorize ONE SPOT use and ensure that taxpayers remitting local taxes do so through ONE SPOT or another approved electronic method; penalties/interest rules apply with potential local election on rates.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation