Alabama Municipal Police Jurisdiction Reports Notice
Summary
The Alabama Department of Revenue posted notice confirming that approximately 200 municipalities submitted required annual reports of license revenues, taxes, and fees collected within their police jurisdictions in accordance with Act 2021-297. These listed municipalities may continue to impose and collect municipal licenses, taxes, and fees in their extraterritorial police jurisdictions. The notice clarifies that the prohibition on collection applies only to non-compliant municipalities and does not affect taxes within city limits or state/county levies.
Municipalities and businesses with operations in Alabama police jurisdictions should confirm their jurisdiction status against this list. Any entity paying municipal license taxes or fees in an unlisted municipality's police jurisdiction should verify whether the underlying license or tax demand is lawful under Act 2021-297, and should consult with local counsel or ALDOR if the collecting municipality is not on the compliant list.
What changed
This notice identifies approximately 200 Alabama municipalities that submitted timely annual reports of license revenues and taxes collected within their police jurisdictions as required by Act 2021-297. The Examiners of Public Accounts provided the compliance list to ALDOR as of March 31, 2026.
Municipalities not appearing on this list are prohibited from collecting municipal license taxes and fees in their extraterritorial police jurisdictions. Critically, this prohibition does not extend to license taxes and fees within a municipality's corporate limits, nor to any state or county licenses, taxes, or fees — those must still be collected and remitted. Businesses operating in or near police jurisdiction areas of Alabama municipalities should verify that any licenses, taxes, or fees demanded are within corporate limits or are being collected by a compliant municipality.
Archived snapshot
Apr 22, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
Category Notices Related Division Business and License
Posted: April 21, 2026 On March 31, 2026, the Examiners of Public Accounts provided notice to ALDOR that the below municipalities submitted annual reports of license revenues or other taxes and fees collected in their police jurisdiction in accordance with Act 2021-297. These municipalities may continue to impose municipal licenses, taxes, and fees levied in their police jurisdictions.
| Abbeville | Brilliant | Elba | Hamilton | Leesburg | New Brockton | Riverside | Talladega |
| Adamsville | Brookwood | Elberta | Hammondville | Level Plains | New Site | Robertsdale | Tallassee |
| Addison | Brundidge | Elmore | Hanceville | Lexington | Northport | Rockford | Thomaston |
| Albertville | Butler | Enterprise | Harpersville | Lincoln | Notasulga | Samson | Thomasville |
| Aliceville | Calera | Eva | Hartford | Lineville | Odenville | Saraland | Thorsby |
| Altoona | Carbon Hill | Fairfield | Hayden | Louisville | Ohatchee | Sardis City | Town Creek |
| Anniston | Centre | Fairhope | Hayneville | Loxley | Oneonta | Scottsboro | Trafford |
| Arab | Chatom | Falkville | Heflin | Luverne | Opp | Section | Trinity |
| Arley | Citronelle | Fayette | Helena | Lynn | Orange Beach | Selma | Troy |
| Ashford | Cleveland | Florala | Henagar | Magnolia Springs | Ozark | Semmes | Tuscaloosa |
| Ashland | Coaling | Foley | Hodges | Malvern | Phenix City | Silas | Tuscumbia |
| Ashville | Coffeeville | Franklin | Hokes Bluff | Maplesville | Pickensville | Silverhill | Valley |
| Atmore | Collinsville | Fultondale | Hollywood | Margaret | Pike Road | Skyline | Valley Head |
| Attalla | Cordova | Fyffe | Hoover | Mentone | Pine Level | Slocomb | Vance |
| Auburn | Creola | Gantt | Ider | Midland City | Pisgah | South Vinemont | Vernon |
| Baker Hill | Crossville | Geneva | Jackson | Millbrook | Pleasant Grove | Southside | Vina |
| Bay Minette | Dauphin Island | Geraldine | Jackson’s Gap | Millport | Powell | Spanish Fort | Vincent |
| Bayou La Batre | Decatur | Glencoe | Jacksonville | Mobile | Prichard | St. Florian | Wadley |
| Bear Creek | Demopolis | Goodwater | Jemison | Monroeville | Ragland | Steele | Warrior |
| Beatrice | Dora | Gordon | Kennedy | Montgomery | Rainbow City | Stevenson | West Blocton |
| Berry | Dothan | Grant | Killen | Morris | Rainsville | Sumiton | Westover |
| Birmingham | Double Springs | Greensboro | Kimberly | Moulton | Red Bay | Summerdale | Woodstock |
| Black | Douglas | Gulf Shores | Kinsey | Moundville | Red Level | Susan Moore | Woodville |
| Blountsville | East Brewton | Guntersville | Kinston | Mountain Brook | Reece City | Sweet Water | Yellow Bluff |
| Brantley | Eclectic | Haleyville | Lake View | Muscle Shoals | Rehobeth | Sylvania | |
The prohibition against the collection of municipal licenses, taxes, and fees is limited to municipalities that failed to comply with the reporting provisions of Act 2021-297. This prohibition does not impact licenses, taxes, and fees within a municipality’s city limits nor state or county licenses, taxes, and fees. The local taxes within a municipality’s corporate limits and all state and county taxes must be collected and remitted. Other notices relating to this act may be accessed at https://www.revenue.alabama.gov/notice-act-2021-297-removal-of-certain-police-jurisdiction-license-taxes-and-fees/. For additional information see Act 2021-297.
Contact
Alabama Department of Revenue
P.O. BOX 327790
MONTGOMERY AL 36132-7790
334-242-1490
Download a pdf of this notice.
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