Alabama § 45-51-243.07 - Payment of Taxes; Reports.

§ 45-51-243.07. Payment of Taxes; Reports.

(a) The rental tax, except where otherwise provided in this part, shall be due and payable in monthly installments on or before the twentieth day of the month next succeeding the month in which the tax accrues.

(b) Except where otherwise provided in this part, on or before the twentieth day of each month, every person who is charged with the collection of the rental tax shall render to the county, on a form or forms prescribed by the county commission, a true and correct statement showing any information the county commission may require, and at the time of making the monthly report the person shall pay the county commission the amount of tax then due to be remitted.

(c) When the total rental tax that a lessor or vendor must collect under this part averages less than two hundred dollars ($200) per month during the preceding calendar year, a quarterly return and remittance in lieu of the monthly returns may be made, by election of the lessor or vendor to the county, on or before the twentieth day of the month next succeeding the end of the quarter for which the tax is due under any rules as may be prescribed. The election to file quarterly shall be made in writing no later than February 20 of each year and shall be filed with the county. Notwithstanding the foregoing, but subject to the final sentence of this subsection, no rental tax return shall be due until January 20 of each year unless the total rental tax that a lessor or vendor was required to collect under this part during the preceding calendar year exceeds ten dollars ($10). In order to qualify for quarterly or annual filing status, the lessor or vendor shall have (1) been in business for the entire preceding calendar year, (2) been subject to the requirement to collect the rental tax for the entire preceding calendar year, and (3) filed the required returns covering the entire preceding calendar year upon which the calculation of the average monthly tax or annual tax required to be collected is based.

(d) The county commission, for good cause, may extend the time for making any return required by this part, but the time for filing the return shall not be extended for a period greater than 30 days from the date the return is due to be made.