SB315 Alabama 2014 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Mark Slade Blackwell
Republican
Session: Regular Session 2014
Title: Revenue Department, local governments using department for collection and administration services given the same free filing and payment services as local governments which only accept returns and payments through ONE SPOT system, Secs. 11-3-11.3, 11-51-183, 11-51-208, 40-12-4, 40-12-7 am'd.
Summary: SB315 lets the Department of Revenue collect and administer county and municipal taxes, lowers the cost cap to 2% of collections, and provides free ONE SPOT filing for those taxes.
What This Bill Does
It authorizes the Department of Revenue to collect and administer county taxes (sales, use, rental, lodgings, tobacco, and other taxes with a state levy) for counties that request it, using the same framework as state taxes. It applies the same approach to municipal taxes and requires tax receipts to be deposited into the State Treasury and distributed to the local governments after subtracting the department’s costs. It sets the administration cost cap at 2% of the amount collected and prohibits charging for ONE SPOT filing and payment processing. It requires annual recalculation of actual costs and redistribution of any overcharges to counties and municipalities on a pro rata basis, with no under-charges recovered.

Who It Affects
Counties that choose to have the Department of Revenue collect/administer their county taxes will pay administration costs capped at 2% and receive free ONE SPOT filing/payment processing for those taxes.
Municipalities that have the Department of Revenue collect/administer their municipal taxes will pay administration costs capped at 2% and receive free ONE SPOT filing/payment processing for those taxes.

Key Provisions
Authorizes the Department of Revenue to collect and administer county sales, use, rental, lodgings, tobacco, and other local taxes on behalf of counties, parallel to the state tax system.
Reduces the cap on local tax collection administration charges from up to 5% to 2% of the amount collected, with costs paid to counties and distributed biweekly.
Prohibits charging a fee for filing and payment processing services related to taxes filed under the ONE SPOT system.
Requires biweekly certification of amounts collected and distribution to counties/municipalities within three days after subtracting administration costs; payments are made by the Comptroller.
Extends the same framework to municipalities for municipal taxes and requires the department to provide necessary reports, forms, and regulations.
Annual recomputation of actual collection costs with overcharges redistributed pro rata; under-charges are not recovered.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Revenue Department