Alabama Form 2320 – Fill Out and Use This PDF

Alabama Form 2320 PDF Details

Alabama Form 2320 is the State Lodgings Tax Return issued by the Alabama Department of Revenue. Lodging businesses use it to report gross receipts and remit the state lodgings tax for each reporting period.

Who Must File Alabama Form 2320

Any business providing paid overnight lodging in Alabama must file Form 2320. This includes hotels, motels, inns, bed and breakfasts, and short-term rental operators. Businesses that collect lodging tax from guests are required to remit that tax to the state using this form.

Tax Rates

The state lodgings tax rate is 4% of gross lodging receipts in most Alabama counties. Certain counties carry a 5% rate. Additional county and municipal lodging taxes may apply on top of the state rate. Verify the applicable rate for your county through the Alabama Department of Revenue.

Filing Schedule and Due Dates

Form 2320 is typically filed monthly. Returns and payments are due by the 20th day of the month following the reporting period. Businesses with lower lodging tax liability may qualify for quarterly filing. Late filings are subject to penalties and interest charges.

What You Need to Complete Form 2320

• Total gross lodging receipts for the reporting period
• Allowable deductions such as exempt receipts
• Net taxable lodging receipts
• Applicable tax rate for your county
• Account number and business address

Related Alabama Tax Forms

Lodging businesses in Alabama may also need to file additional state tax forms. The Alabama State Tax Return Form 40A covers individual income tax for business owners. New lodging businesses should also complete the Alabama Business License Application before opening. The Alabama A-1 Form is used for withholding tax purposes and is required for businesses with employees.