Business entities that file and pay Mobile County Sales, Use, Lease, Automotive, Lodging and Mobile County School Sales and Use Taxes should file and pay using the ONE SPOT system accessible through the State of Alabama My Alabama Taxes (MAT) website.
You are most likely already paying your State sales/use taxes through ONE SPOT-MAT, so you only need to add Mobile County Sales/Use Tax and Mobile County School Sales/Use Tax localities to your local tax return on the Return Table. See State instructions to set up local access.
You will also need to provide your bank with the followin numbers to allow ONE SPOT-MAT to send a debit to your account: 2621862182.
ONE SPOT-MAT requires that electronic payment be scheduled at time of filing. Additional information about ONE SPOT-MAT is available at the Department of Revenue website. 1)
to add from the drop down menu:
- MOBILE CO CL PRICH & MOBIL (7749): If your Mobile County business activity is located entirely within the city limits of Mobile and/or Prichard and you make no deliveries or sales into county locations outside those cities, add this locality.
- MOBILE COUNTY (7049):If your Mobile County business activity is located entirely outside the city limits of Mobile and/or Prichard, and no deliveries or sales are made into the city limits of Mobile and/or Prichard, add this locality.
General Sales/Use tax will calculate at the rate of 1.5%, which includes the 1% Mobile County Sales/Use Tax and the ½% Mobile County School Sales/Use Tax. Tax measure should be fully reported on this ONE SPOT-MAT locality code to properly calculate taxes due; School Sales Tax is not reported separately in ONE SPOT-MAT. Please call the Sales Tax Department at 251-574-4800 for additional information.
- Entities with business activity in areas of Mobile County both inside and outside the city limits of Mobile and/or Prichard will need to add both MOBILE CO CL PRICH & MOBIL (7749) and MOBILE COUNTY (7049).
Business entities reporting sales/use tax both entirely within the cities of Mobile and/or Prichard and sales/use tax in areas of the County outside the cities of Mobile and Prichard, should report City of Mobile & City of Prichard sales/use tax on the MOBILE CO CL PRICH & MOBIL (7749) locality code and pay County tax at the rate of 1%. Sales/use tax in the County outside the city limits of Mobile & Prichard would be reported separately on the MOBILE COUNTY (7049) locality code at the rate of 1.5%, which includes both Mobile County Sales/Use Tax and Mobile County School Sales/Use Tax. Please note that this is a change from the paper form reporting and the City of Mobile eMobile online filing site where Mobile County School Sales/Use taxes are reported separately from the Mobile County Sales/Use tax. Please call the Sales Tax Department at 251-574-4800 for additional information.
- MOBILE CO LODGINGS [county] (7549): This locality code is used to report and pay the 2% Mobile County Lodging Tax by every person engaged in the business of operating any hotel, motel, tourist court, tourist cabin, condominium, lodging house, rooming house, or any other place in which rooms, lodgings or accomodations are regularly furnished to transients for a consideration.
- UNABATED MOBILE COUNTY (7849): This locality is limited to businesses that have been issued a State of Alabama exemption Form STE-2 in connection with an abatement granted by the Mobile County Industrial Development Authority or an authority of a city within Mobile County and are paying the Mobile County School Sales and Use taxes which are not abatable.
Please DO NOT report Mobile County School Sales/Use Tax due in the ordinary course of business in Mobile County in UNABATED MOBILE COUNTY (7849). This locality code is to be used ONLY by businesses holding an exemption Form STE-2 issued by the State of Alabama in conjunction with an abatement granted by the Mobile County Industrial Development Authority or an authority of a city within Mobile County and are reporting unabated Mobile County School Sales/Use Tax. To pay Mobile County School Sales/Use Tax due in the ordinary course of business, see section MOBILE COUNTY (7049) details above. Please call the Sales Tax Department at 251-574-4800 for additional information.
2) Choose Tax Type and Rate Type that correspond to the taxes being reported.
3) If you are an established Mobile County taxpayer, skip One-Time Filing and enter your current Mobile County Sales and Use Tax account number in the Jurisdiction Account field. Double check to be sure the account number you enter is correct. Your Mobile County sales tax account number should be used to report all tax types and rate types to Mobile County.
4) Enter the Gross Amount of measure and Deductions. Taxable Amt, Tax Rate and Gross Tax will be automatically entered for you.
This information will have to be entered for each location and tax type filed in Mobile County. For an import template to add all tax types and locations at once, select “Download Template” at the top of the table page.