All taxpayers are encouraged to try our online filing!

Important Notice: Montgomery County Rental Tax Notice

Important Notice: Online ACH Debit Filer

Important Notice: Interest Rate Changes

Sales/Sellers Use/Consumers Use Tax

Sales and Use Taxes are due no later than the 20th day of the month, following the end of the preceding month.  Montgomery County follows the Tax Laws of the State of Alabama in administering these taxes.  Effective April 1, 2008, if you owe $500 or more in taxes,  you will be required to file the return online and pay the tax online.  On all subsequent returns, you will be required to file/pay online regardless of the amount due.

All taxpayers are encouraged to try our online filing!  Click on the “On-Line Sales Tax” link for instructions.

Tax Rates

Sales, Sellers Use/Consumers Use

• Sales/Use Tax - General Rate: 2.500%
• Sales/Use Tax - Automotive/Agricultural/Manufacturing: 0.333%
• Sales Tax - Vending: 1.250%
• Sales/Use Tax - General Rate (Unabated Education Tax): 1.000%
• Sales/Use Tax - Auto/Ag/Manuf (Unabated Education Tax): 0.133%

Lodgings

• Current rate $2.25 per room per day or a portion of a day such room is rented or furnished to a transient for consideration within Montgomery County.
• Tax due no later than the 20th day of each month, following the end of the preceding month.

Gasoline & Motor Fuels

• $0.01 per taxable gallon sold in Montgomery County.
• Tax due no later than the 20th day of each month, following the end of the preceding month.
•  Montgomery County Gasoline and Motor Fuel Taxes can be filed and remitted electronically via the ADOR Motor Fuel Single Point System. Please visit: https://myalabamataxes.alabama.gov

Rental Tax Rates

• Automotive Rate - Three Quarters of One Percent or .0075 (or .75%) - However, The Leasing or Renting of Rental Passenger Vehicle and Rental Trucks Shall Be Exempt From The Rental Tax.
• General Rate - Two percent or .02 (or 2.00%) - General Rate Includes Linens and Garments
• Tax returns and remittances are due by the 20th of the following month.
• This local Montgomery County Rental tax is not eligible for ONE SPOT and cannot  be filed or remitted electronically through ONE SPOT.  Paper returns and remittances are required.

Forms

Forms and Other Information or Downloads

Please include your Montgomery County Alabama local eight-digit taxpayer id/jurisdiction number on all returns and correspondence. Tax Forms are no longer mailed to taxpayers unless a waiver is specifically requested in writing and approved by the Department.

Montgomery County Commission
Tax & Audit Department
P. O. Box 4779
Montgomery, Alabama 36103-4779

Phone: (334) 832-1697
Fax: (334) 851-3973
Email: taxaudit@mc-ala.org

Directions

The Tax & Audit Department is located in the Montgomery County Courthouse Annex III Building, located at 101 S. Lawrence Street. The offices are located on the 2nd floor. The mailing address  is P. O. Box 4779 Montgomery, AL 36103. If you need assistance, please call (334) 832-1697.

Contact

The phone number to contact the department is (334) 832-1697. The office is located in the Montgomery County Courthouse Annex at 101 South Lawrence Street. The mailing address for all correspondence is:

Montgomery County Commission
Tax & Audit Department
PO Box 4779
Montgomery, AL 36103-4779

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