Mobile County levies a
county wide Sales, Use and Lease Tax and also administers
a Mobile County School Sales and Use Tax in county areas
outside the corporate limits
of Prichard and Mobile. A
county wide Lodging Tax is also levied. Reports and payment
of these taxes are made to the License Commission Office after establishing a tax
account. Payments are due on or before the 20th of the month succeeding the accrual
of tax.
A tax account for locations in areas of the county
outside the City of Mobile may
be established by applying for same at our Michael Square Office on Michael Blvd.
at Azalea Rd, or by phone or fax. For a copy of our application for a
tax account
or business license, click here. If your location is within the City
of Mobile or its Police Jurisdiction, you may apply for a joint city/county tax
account with City of Mobile Revenue Department, P.O. Box 3065, Mobile, AL 36652
or by calling (251) 208-7462. You may also apply in person on the second floor of
the south tower of the City/County Government complex on Government Street in downtown
Mobile.
For a copy of our
combined Mobile County and School Sales & Use Tax form, click here.
For a copy of our
Lodging Tax report form, click here.
The current Mobile County Resolution
levying the County Sales, Use, Lease and Lodging taxes may be found
here. The county sales, use and
lease tax levies parallel the State of Alabama Sales, Use and Lease tax though not
completely. For example, our taxes have different rates, penalties and no discount
for on time payment. We do not charge interest on late payments nor do we pay interest
on refunds. Our lodging tax also differs from the state lodging tax in that it is
levied on the
provider’s gross receipts from providing accommodations of less than
180 continuous days and has no other exemption (see Section Five, page 5 and 6 of
current resolution).
The School Sales and Use Tax was a State of Alabama constitutional amendment passed
in 2001. See Act 2001-223 for more information on this levy and our
School Tax Instruction Sheet.
Rates of tax can be found
here.
See information regarding business licenses
here.
If you have questions please contact our office at:
3925 Michael Blvd.
P.O. Drawer 161009
Mobile, AL 36616
(251) 574 - 4800
Fax (251) 574 - 8103
SalesTaxDept@mobilecountylc.com