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Revenue

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1. When are taxes due?

MONTHLY taxes are due by the 20th day of the month following the reporting period in which the tax is collected or accrued.
QUARTERLY taxes are due:
1st Qtr (Jan,Feb,Mar)due Apr 20th
2nd Qtr (Apr,May,June)due July 20th
3rd Qtr (July,Aug,Sept)due Oct 20th
4th Qtr (Oct,Nov,Dec)due Jan 20th

2. When is a City of Tuscaloosa business license required?

A business license is required by any person located in any business, vocation, occupation or profession in the City of Tuscaloosa or its Police Jurisdiction. Application for License/Tax Application

3. What are the steps in getting a business license?

The first step is determining where your physical location will be. If this location is inside the city limits or the police jurisdiction, then you will be required to get your business location approved through a Code Compliance. Once this Code Compliance is completed, and then a business license will be issued based on your estimated gross receipts.

4. What taxes are administered by the City of Tuscaloosa?

Sales, Use, Rental Tangible Personal Property, Lodging, Liquor, Wine, Tobacco, Commercial and Residential Rental

5. What is considered timely payment?

Payment is considered timely if delivered to the Revenue Department or postmarked by the postal service on or before the due date. If the 20th falls on a weekend or City holiday, the return must be postmarked on or before the next working day, or paid in the Revenue Department the first working day following the weekend or holiday.

6. What is sales tax?

Sales tax is a privilege tax imposed on the retail sale of tangible personal property. The tax is collected by the seller from their customer and remitted directly to the City of Tuscaloosa. All sales of tangible personal property are retail sales except those defined as wholesale sales. Sales Tax Report

7. What are wholesale sales?

Wholesale sales are sales of tangible personal property to licensed retail merchants, jobbers, dealers or others wholesalers for resale. It does not include sales to users or consumers that are not for resale. The seller must maintain the sales tax number or exemption number for these customers.

8. What is rental tangible personal property tax?

Also known as "rental tax", this tax is a privilege tax levied on the lessor for the leasing or renting of tangible personal property. Rental-Tangible Property Tax Report

9. What is use tax?

Use tax is to be filed by persons, firms or corporations storing, using or otherwise consuming tangible personal property in the City of Tuscaloosa or its Police Jurisdiction. Use tax is imposed on the sales price of the propert only if the City of Tuscaloosa sales tax cannont be assessed. Use Tax Report

10. What is the cost of an initial business license?

The cost of the initial business license is based on your estimated gross receipts from the time you open until December 31st plus the base license fee. Application for License/Tax Information

11. What type of license do I need to open a business?

The type of business license issued will be based on the type of business you will be operating. We can determine what type of license is necessary by asking you questions concerning your business. In some cases, more than one type of license may be required. Application for License/Tax Information

12. When does the City of Tuscaloosa businesses license expire?

All City of Tuscaloosa businesses license expires December 31st and are renewable from January 1st until February 15th without a penalty.