- 1. Definitions
- a. Authority – An agriculture authority established pursuant to Article 3 of Chapter 20 of Title 11, Code of Ala. 1975.
- b. Department – The Alabama Department of Revenue
2. State Lodgings Tax Rebate
- Effective October 1, 2025, all state lodgings taxes collected and remitted by an authority shall be rebated to the authority by the department.
- Prior to claiming the initial rebate, the authority shall:
- Apply for a lodgings tax account number.
- Notify the department of its intent to claim a rebate of state lodgings tax by submitting such information to the department by email to localtaxunit@revenue.alabama.gov.
- Within thirty days from receipt of proper notification as required in subsection (b), the department shall provide acknowledgement of receipt to the authority.
- To claim the rebate, the authority should timely file the state lodgings tax return as follows:
- The amount of charges for rooms, lodgings, or accommodations should be entered in the “Total Gross Charges” box on the state lodgings tax return.
- The amount of charges for rooms, lodgings, or accommodations should be entered as a deduction in the “Total Deductions” box on the state lodgings tax return.
Author: Christy Vandevender
Statutory Authority: § 40-2A-7(a)(5), Code of Ala. 1975 and Act 2025-301
History: New Rule: Published September 30, 2025; effective November 14, 2025.