Lodgings Tax Return Form And Information Sheet - City Of Birmingham, Alabama
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3GENERAL INFORMATION FOR PREPARING LODGINGS TAX RETURNS
DUE DATE OF THE TAX.
The tax imposed by Ordinance No. 02−113, the Lodgings Tax Code of the City of Birmingham, shall
twentieth (20th)
be due and payable to the City monthly on or before the
day of the month next succeeding each monthly
period.* The date of the United States postmark stamped on the cover in which this return or payment is mailed shall be
deemed to be the date of delivery, or the date of payment, whether mailed to the Finance Department or to the department's
A return must be filed even if no tax is due.
designated depository.
UNTIMELY FILING.
Any return or payment not received in accordance with the provisions of Section 5(c) of Ordinance
No. 02−113 shall be deemed untimely filed and shall be assessed applicable penalties and interest, as prescribed by
Section 13 of Ordinance No. 02−113. To avoid penalties, returns should be filed by the due date, and any tax amounts
due should be timely paid. Please note that the penalties outlined in Section 13 include, but are not limited to, a penalty
of 10% of the amount of tax due or $50, whichever is greater, which may be assessed for failing to timely file returns.
REQUEST FOR RULING ON DETERMINATION OF TAXATION.
Any taxpayer may request a ruling on the determination of
whether amounts of gross proceeds from the renting or furnishing of any room or rooms, lodgings, or accommodations to
transients in any hotel, motel, inn, or other place in the City are subject to the tax, or are not to be used as a measure of
the taxes due and payable as levied by the Lodgings Tax Code. Such requests shall be made in writing to the Finance
Department, and shall contain all pertinent facts and documentation of any written determinations or revenue rulings issued
by the State of Alabama Department of Revenue relating to the item(s) in question.
THE LODGINGS TAX RATE.
Pursuant to Ordinance No. 02−113, effective December 1, 2002, a privilege or license tax is
levied and imposed on every person, firm, or corporation engaged in the business of renting or furnishing any room or rooms,
lodgings, or accommodations to transients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms,
lodgings, or accommodations are regularly furnished to transients for consideration in an amount to be determined by the
three percent (3%)
of the charge of such room, rooms, lodgings, or accommodations including the
application of the rate of
charge for use or rental of tangible personal property and services furnished in such rooms. The tax shall not apply to rooms,
lodging or accommodations applied for a period of one hundred eighty (180) continuous days. All gross proceeds from lodgings
shall be entered under Column A on the appropriate line. All deductions of such items shall be entered under Column B and
detailed in the "STANDARD DEDUCTION SUMMARY TABLE" on the reverse side of the return form.
NUMBER OF ROOMS OCCUPIED DURING THE MONTH.
Ordinance No. 02−113 provides that each monthly Lodgings Tax
return shall show the "number of rooming nights accrued during the reporting period". The number of rooms so accrued shall
be entered in the appropriate space on the return form.
MISCELLANEOUS.
Any person who sells out or quits business is required to file a final return within thirty (30) days after
the date of selling out or quitting business. The new owner or successor shall be required to hold out sufficient of the
purchase money to cover the amount of any Lodgings Tax that may be due by the former owner. If the new owner or
successor shall fail to withhold purchase money as required by Section 16 of Ordinance 02−113, and the taxes remain
due and unpaid after said thirty (30) day period, he shall be personally liable for the payment of the amount of taxes
required to be remitted by the former owner, and any interest and penalties accrued and unpaid by any former owner.
If in such case the department deems it necessary in order to collect the taxes due, it may make a jeopardy assessment
as provided in Title 40, Chapter 29 of the Code of Alabama 1975.
MAKE CHECKS PAYABLE TO: City of Birmingham
MAIL TO:
CITY OF BIRMINGHAM
REVENUE DIVISION
P.O. BOX 830638
BIRMINGHAM, ALABAMA 35283−0638
*Note: (1)
If the total amount of gross proceeds for which a person is liable does not exceed $5,000 per month during
the preceding calendar year, a quarterly return may be filed on or before the 20th day of the month next
succeeding the end of the quarter for which the tax is due. This election must be made in writing and filed
with the department no later than February 20th of each year. If such election is not timely made, returns shall
be due monthly.
(2)
If the total amount of taxable gross proceeds for which a person is liable does not exceed $250 during the
preceding calendar year, the taxpayer may elect to file a yearly return in lieu of monthly or quarterly returns. In
order to file yearly, the election shall be made in writing and shall be filed with the department. Such yearly
return shall be filed no later than January 20th of each year. If such election is not timely made, and in
accordance with the provisions of Ordinance No. 02−113, returns shall be due monthly.
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