Vape Excise Tax Information
City of Muscle Shoals – Vape Excise Tax Information
Effective Date: October 1, 2025
Ordinance Adopted: September 15, 2025 (Ordinance No. 1582-25)
The City of Muscle Shoals has enacted a local excise tax on consumable vapor products pursuant to Act 2025-377. This tax ensures that revenue generated from vapor product sales remains in Muscle Shoals and is reinvested into services that benefit our residents.
Tax Details
Inside City Limits: $0.10 per milliliter (mL)
Police Jurisdiction: $0.05 per milliliter (mL)
Applies to: All consumable vapor products (including e-liquids, pods, cartridges, and disposables).
Effective for Collection: October 1, 2025
Filing & Payment Requirements
Due Date: On or before the 15th day of each month for the prior month’s sales.
Form Required:
Where to File/Pay:
City of Muscle Shoals Revenue Department
P.O. Box 2624
Muscle Shoals, AL 35662
Checks should be made payable to: City of Muscle Shoals
Penalties for Non-Compliance
20% delinquency penalty for late payments
1% monthly interest on unpaid balances
$500 per month penalty for failure to file
Possible suspension or revocation of business license for willful evasion
Recordkeeping Requirement
All retailers, wholesalers, and distributors must maintain complete and accurate sales records for at least three (3) years. These records are subject to inspection and audit by the City Revenue Department.
Resources
Contact Information
For assistance with filing, compliance, or account setup, please contact:
Kayla Guyton, Revenue Officer
City of Muscle Shoals – Revenue Department
P.O. Box 2624, Muscle Shoals, AL 35662
Phone: (256) 386-9205
Email: Kguyton@muscleshoalsal.org
