A blank tax return may be obtained by contacting the Licenses & Permits Office at (205) 802-3805, by facsimile (205) 870-3590 or via email at blp [at] mtnbrook.org (blp[at]mtnbrook[dot]org)
• Local Sales and Use Tax Increase
Effective April 1, 2026, the City’s local sales tax rate will increase by 1%. Sales taxes on grocery items will remain at 3% overall. Businesses responsible for collecting and remitting sales and use tax must adjust their systems and reporting accordingly. An updated tax form will be available online April 1st.
• New Excise Tax
Effective February 1, 2026, the City has implemented a new Excise Tax applicable to consumable vapor products. The tax will be assessed at a rate of $0.10 per mL. If your business sells products subject to this tax, please ensure compliance beginning on the effective date.
City of Mountain Brook Tax Information
| Type of Tax | Rates |
| Sales | 4% |
| Seller’s Use | 4% |
| Automotive | 3% |
| Machines | 4% |
| Rental /Lease | 4% |
| Automotive Rental | 4% |
| Lodging Tax | 6% |
| Liquor Tax | 4% |
| Use Tax | 4% |
| Wine Tax | 7¢ per liter |
| Discount | 1.5% |
| Vape | 10¢ per mL |
Returns must be received or postmarked by the 20th day of the month following the reporting period for which you are filing to be considered timely.
Returns filed for Sales/Seller's Use, Rental/Lease and Use Taxes will be allowed a discount if paid by due date.
(By law, discounts are not allowed for Lodging, Liquor and Wine taxes).