SB432 Alabama 2014 Session

Summary

Primary Sponsor

Mark Slade Blackwell

Republican

Session

Regular Session 2014

Title

Taxation, local sales, use and rental taxes, uniform date for one-spot collection of sales, use and rental taxes due and payable

Summary

SB432 creates a single, uniform due date for local ONE SPOT sales, use, and rental taxes in Alabama.

What This Bill Does

The bill sets the due date as the 20th day of the month after the month in which the tax accrues for all local ONE SPOT collections. It applies to taxes described in Article 9 of Chapter 23 of Title 40. It becomes law the first day of the third month after it passes and is approved (or otherwise becomes law).

Who It Affects

• Businesses and other sellers who collect local sales, use, or rental taxes, who must pay these taxes by the new uniform due date.
• Local governments and tax authorities that administer and receive these local ONE SPOT taxes, using a single due date for all such taxes.

Key Provisions

• Section 1 establishes the uniform due date: taxes are due and payable on or before the 20th day of the month next succeeding the month in which the tax accrues for all local ONE SPOT collections.
• Section 2 provides the act's effective date: the law takes effect on the first day of the third month after passage and governor approval.
• The provision references that the uniform due date applies to local ONE SPOT collections as described in Article 9 of Chapter 23 of Title 40, Alabama Code.

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