Alabama DOR to Administer Smiths Station Sales, Lodgings Taxes

The state agency will take over tax collection duties for the city starting March 1.

Published on Feb. 26, 2026

The Alabama Department of Revenue (DOR) announced that it will begin administering and collecting sales, use, rental, and lodgings taxes for the City of Smiths Station, effective March 1. The first Smiths Station City local tax return filed with DOR will be for the tax period ending March 31, which is due April 20.

Why it matters

This move by the state DOR will centralize tax collection and administration for Smiths Station, potentially streamlining the process for local businesses and residents. It also gives the state agency more oversight and control over the city's tax revenue.

The details

Under the new arrangement, the Alabama DOR will take over responsibility for collecting and administering Smiths Station's sales, use, rental, and lodgings taxes starting on March 1. The first tax return filed with the state agency will cover the period ending March 31 and will be due on April 20.

  • The new tax administration duties for the Alabama DOR will begin on March 1, 2026.
  • The first Smiths Station City local tax return filed with the DOR will be for the tax period ending March 31, 2026, which is due on April 20, 2026.

The players

Alabama Department of Revenue (DOR)

The state agency responsible for administering and collecting taxes in Alabama.

City of Smiths Station

A city located in Alabama that will have its sales, use, rental, and lodgings taxes administered by the state DOR starting March 1, 2026.

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What’s next

The new tax administration duties for the Alabama DOR in Smiths Station will begin on March 1, 2026, with the first tax return due on April 20, 2026.

The takeaway

This change centralizes tax collection and administration for Smiths Station under the state DOR, which could streamline the process for local businesses and residents while giving the state agency more oversight over the city's tax revenue.