Jefferson County, Alabama

Revenue Notices

 

IMPORTANT NOTICE REGARDING AUTOMOBILE RENTAL TAX
6/15/2021  
The Alabama Legislature adopted Act No. 2018-288 authorizing the Jefferson County Department of Revenue to assess and collect a three percent (3%) tax on the short term lease or rental of passenger automotive vehicles. This tax applies to the short term rental of a motor vehicle used primary for the transportation of 15 or fewer passengers, for a period of 364 or fewer consecutive days. This tax becomes operative on September 1, 2018 and businesses liable for this tax should begin collecting the tax from their customers at that time. For additional information, please click on this link: Rental Tax Information.pdf
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