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Cigarette Tax

Any business or individual selling, storing, or delivering   cigarettes   in   the   City   limits   of Tuskegee must pay a tax equal to $.18 per cigarette pack.  Payments are paid to AlaTax.   Any business or individual selling, storing, or delivering cigarettes must be licensed in the City of Tuskegee.

Contract Work License

Plumbing   contractors,   electrical   contractors, heating/air conditioning contractors, landscapers, and exterminators must present their State of Alabama license certificate or card when applying for a business license in the City of Tuskegee. In most cases, general contractors must present their State of Alabama license certificate or card when applying for a business license in the City of Tuskegee.

Alcoholic Beverage License

In order to receive a license to sell alcoholic beverages in the City of Tuskegee, the business must be licensed by the State of Alabama Alcoholic Beverage Control Board and receive Tuskegee City Council approval prior to selling alcoholic beverages.

A business seeking an ABC license must complete the application process prior to their request being placed on the City Council’s Agenda. After receiving approval from the Tuskegee City Council, the business must provide a copy of the ABC license and remit all applicable license fees and submit all required reports.

Sales/Use Tax:

Sales tax is due from the consumer on retail sales. The business acts as the agent for the City of Tuskegee by collecting the sales tax from its customers. The sales tax collected by the business for sales in Tuskegee is collected by Alatax and remitted to the City of Tuskegee.

Use tax is due from the business or individual on items that are purchased for use in the City of Tuskegee from vendors located outside the City of Tuskegee and on which a local city sales/use tax has not already been paid.

The sales tax is 10% in Macon County, which is allocated as follows: 4.5% to the City of Tuskegee, 1.5% to Macon County, and 4% to the State of Alabama. The sales/use tax is due on or before the 20th day of the month succeeding the period in which the tax accrues.

Motor Fuels Tax

Wholesalers selling motor fuels into the City of Tuskegee pay a motor fuel tax. The motor fuels tax is $.04 per gallon within the City limits. The motor fuels tax is due on or before the 20th day of the month succeeding the period in which the tax accrues. The business should file a return for each period even if no motor fuels are sold in Tuskegee. Any business or individual selling motor fuels must be licensed in the City of Tuskegee.

Lodging Tax

A lodging tax of 7% of the rental charges is applied to business renting or furnishing rooms, lodgings, or accommodations to transients for the periods of less than 30 continuous days. This tax also applies to charges of personal property used or furnished in the rooms, lodging, or accommodations. The lodging tax is due on the 20th day of the month in which the tax accrues. Any business or individual furnishing rooms, lodgings, or accommodations must be licensed in the City of Tuskegee.


Cigar Tax Adjustment (Click)