SB111 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Paul Sanford
Republican
Session: Regular Session 2018
Title: Revenue Department, local governments regarding tax levies revised, certain collection notification requirement services authorized at no cost, Sec. 11-51-210.1 added; Secs. 11-3-11.3, 11-51-183, 11-51-208, 11-51-210, 40-12-4, 40-12-7 am'd.
Summary: SB 111 changes how Alabama handles local taxes by cutting fees, waiving certain ONE SPOT filing charges, expanding rate-change notifications, and adding liability protections for mischarges.
What This Bill Does
It prevents the Department of Revenue from charging counties or municipalities for filing, payment processing, and remittance services related to ONE SPOT taxes and caps such charges at 2% of the amount collected. It also extends the required advance notice for new or changed local tax levies from 30 to 60 days, and creates liability relief for vendors and taxpayers who collect at incorrect rates due to lack of proper notification. Additionally, it introduces standardized forms for reporting and paying local taxes, and establishes a process to identify and reimburse certain rate-related errors up to a one-year period.

Who It Affects
Counties: face a reduced cap on charges (2%), gain protection from charges for ONE SPOT filing services, and receive liability relief if rate changes were not properly notified.
Municipalities: face the same 2% cap and ONE SPOT filing-service protections, plus liability relief for misrates caused by notification gaps.
Vendors and business taxpayers: receive liability relief if they correctly collected local taxes based on rates later shown to be incorrectly published due to insufficient notification.
Department of Revenue and local governments: must implement rate-notification procedures, standard forms, and potential reimbursements for rate-difference errors.

Key Provisions
Prohibit charging counties and municipalities for ONE SPOT filing, payment processing, and remittance services; cap charges at 2% of the amount collected for each county or municipality.
Extend local levy notification period from 30 to 60 days before the effective date of the tax or amendment; provide liability relief if proper notification was not given and mischarges occur.
Create and enforce a rate-notification framework (Section 11-51-210.1) requiring the department to notify rates by Oct 1, 2017 and for counties/municipalities to notify corrections by Dec 1, 2017; allow department reimbursement to local jurisdictions for rate-difference errors up to one year.
Establish standard multi-jurisdictional tax forms and procedures for reporting and payment, with a process for adoption, uniform use, and bulk submissions where allowed.

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