SB130 Alabama 2015 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Paul Sanford
Republican
Session: Regular Session 2015
Title: Lodging tax, state, co., or mun., filing and payment through optional single point online (ONE SPOT) filing system, uniform due date for all local taxes eligible to be filed through ONE SPOT provided for, Sec. 40-23-244 added; Secs. 40-23-240, 40-23-241 am'd.
Summary: SB130 adds county and municipal lodging taxes to the ONE SPOT online filing system and sets a uniform due date for local taxes filed through ONE SPOT.
What This Bill Does
It changes Alabama law to let counties and cities collect lodging taxes through the ONE SPOT electronic filing system. It also creates a uniform due date for all local taxes that can be filed in ONE SPOT, matching the due date of the corresponding state tax. It requires local tax jurisdictions to participate in ONE SPOT and allows payments to be remitted through the system (or another approved electronic method); the system serves as a conduit for payments to non-state jurisdictions. It also provides funding and administrative rules to help jurisdictions interface with ONE SPOT and requires notice of new or amended taxes before they take effect. The act becomes effective October 1, 2016.

Who It Affects
Businesses and individuals required to file state, county, or municipal lodging taxes (lodgings tax), who would file and pay through ONE SPOT.
County and municipal tax jurisdictions that levy lodging taxes, which must participate in ONE SPOT and manage payment remittance and account setups.
Alabama Department of Revenue and local tax administrators who implement and oversee ONE SPOT and related rules.

Key Provisions
Amends 40-23-240 and 40-23-241 to include county and municipal lodgings tax in the ONE SPOT system for electronic filing and remittance.
Adds new Section 40-23-244 establishing a uniform due date for taxes eligible to be filed through ONE SPOT, equal to the state tax due date, regardless of payment method.
Local jurisdictions must participate in ONE SPOT and require payment through ONE SPOT or another approved electronic method when filing local lodging taxes.
Non-state local jurisdictions must set up accounts to receive direct payments; ONE SPOT acts as a conduit for those payments.
Department may provide up to $1,000,000 over three years (beginning 2013) to help local jurisdictions interface with ONE SPOT; no charge to jurisdictions for using ONE SPOT.
Local jurisdictions must notify the department at least 30 days before new or amended taxes take effect; failure to notify does not automatically invalidate a levy.
Penalties/interest rules may be adjusted by local jurisdictions (1% per month or local discount rate) with department notice; waivers of penalties are handled by the local jurisdiction.

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