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Autauga County Commission levies 3% rental tax under new state law, effective Sept. 1
Summary
The Autauga County Commission unanimously approved Resolution No. 2026-44 on June 16, 2026, implementing Act No. 2026-362 to levy a 3% rental tax on tangible personal property rentals in the county, effective Sept. 1, 2026, and authorized Neumo Group, LLC to administer collection.
The Autauga County Commission on June 16, 2026 unanimously approved Resolution No. 2026-44, implementing Act No. 2026-362 and levying a 3% rental tax on charges for the rental of tangible personal property in Autauga County beginning Sept. 1, 2026. The motion to adopt the resolution was made by Commissioner Rusty Jacksland and seconded by Commissioner John L. Thrailkill; the vote was 5–0.
The resolution cites Act No. 2026-362, which the minutes state became law on or about April 7, 2026, and which authorizes counties to impose a privilege tax called a rental tax and specifies related sales-and-use provisions. The minutes record that the act also levied a sales and use tax of one-half of one percent for certain business activities covered by Code of Alabama Section 45-1-243.01(a)(1). The commission’s resolution sets the county rental tax rate at three percent of the charge for the rental of tangible personal property and confirms the Sept. 1, 2026 effective date named in the state act.
Resolution 2026-44 authorizes the Autauga County Commission chairman and the county treasurer/administrator to execute all documents necessary to effectuate the levy and to contract for collection of proceeds. The minutes reference an existing Professional Services Agreement with Neumo Group, LLC (entered pursuant to Resolution 2026-10) and authorize appropriate signatures so Neumo may collect the taxes to the extent permitted by that agreement.
The minutes do not include a projected revenue estimate tied to the new tax rate or detail of how the county expects distributions to be allocated; they record only that collection and distribution will occur as set forth in Act No. 2026-362. The resolution text printed in the minutes reiterates the statutory citations and the county’s authorization to contract for collection.
What happens next: the resolution takes effect Sept. 1, 2026, per the resolution language. The commission authorized the chairman and treasurer/administrator to sign documents needed to operationalize the levy and to allow Neumo Group, LLC to begin collection activities under the county’s professional services agreement.
