General Information

Information On Sales, Use, Lease & Lodging Taxes
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. Preferred method of reporting and paying your taxes is through the State of Alabama My Alabama Taxes / ONE SPOT system available HERE

Apply for a Mobile County Tax Account at our Michael Square Office at 3925-F Michael Blvd. in Mobile, or our Downtown Mobile office at 151 Government St. in Mobile (Downtown office is open on Monday and Friday only). You may also apply by phone or fax. For a copy of our application for a tax account or business license, click here. If you have multiple locations in Mobile County, each location needs to be licensed separately with it's own tax account. PLEASE NOTE your assigned account number is to be used for all taxes reported such as sales, use, lease and lodging.

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-F Michael Blvd.
P.O. Box 161009
Mobile, AL 36616
(251) 574 - 4800 Phone
(251) 574 - 8103 Fax
SalesTaxDept@mobilecountylc.com