Sales Tax Department

Tax Rates

St. Clair County collects sales, use, rental / lease, and lodging taxes. We provide our own forms for filing and remitting these taxes. We also offer Online EFT filing through the Alabama Department of Revenue ONE SPOT System. There are a few different tax rates:

  • The County rate for sales made or delivered into the City Limits of Pell City is 1% (top half of County form). The Locality Code is 7759 - ST CLAIR CO CL PELL CITY on the ONE SPOT System.
  • The County rate for sales made or delivered into all other locations (including all other cities, towns, and unincorporated areas) in the County is 2% (bottom half of the County form). The Locality Code is 7059 - ST CLAIR CO on the ONE SPOT System.
  • Reduced automotive, farm machinery, and manufacturing machinery rates apply to sales and use taxes. Please print out a tax return form to see all of these rates.
  • County Rental / Lease and Lodgings Tax rates are 1% inside the City Limits of Pell City, and 2% in all other locations in the County.
  • Many incorporated cities and towns in the County collect City taxes. Go to the Alabama Department of Revenue Website for a listing of city tax rates.


Zero Amount Returns


Sales tax returns are to be postmarked before the 20th. Zero amount returns are not required from businesses that are not located in St. Clair County. If you do not have a county tax account number and do not have taxes to remit, do not file a zero amount return.

If you are a one-time filer who has taxes due, please use account number 900000. Do not file zero amount returns under this one-time filer account number.