- (1) Definitions
- (a) Authority – Any local redevelopment authority organized pursuant to §11-92C, Code of Ala. 1975.
- (b) Department – The Alabama Department of Revenue.
- (c) Payment in Lieu of Tax – Payments required by an authority to be made by any private user of the project to the authority or to a cooperative district to which the authority is a member that are administered in a parallel manner to state transient occupancy, ad valorem, sales, and use taxes.
- (d) Private User – A lessee, manager, non-governmental user, or any person relating to the planning, development, construction, operation, management, or maintenance of a project.
- (2) Reporting Requirement
- (a) An authority shall annually report the following information to the Department:
- 1. Total amount of payments in lieu of tax received by the authority.
- 2. Total amount of proceeds of any tax, fee, charge, or payment in lieu of tax received and used by the authority, or that an authority caused any cooperative district of which it is a member to receive and use to pay the costs of any project or for any other purposes for which the authority may use its own funds.
- (b) The Department shall compile and publish a summary of this information each year on its website.
- (3) Annual Report
- (a) Each authority required to file an annual report with the Department shall submit its report for the previous fiscal year no later than December 1.
- (b) The initial annual report for the period of October 1, 2025, through September 30, 2026, shall be due to the Department no later than December 1, 2026. All subsequent annual reports shall be due no later than December 1 and shall include information from the previous fiscal year.
- (c) The annual report shall be submitted to the Department by email to localtaxunit@revenue.alabama.gov.
Author: Christy Vandevender
Statutory Authority: § 40-2A-7(a)(5), Code of Ala. 1975 and Act 2025-323
History: New Rule: Published September 30, 2025; effective November 14, 2025.