On May 3, 2012, Alabama Governor Robert Bentley signed into law S.B. 459, commonly referred to as the “ONE SPOT” bill. ONE SPOT stands for “Optional Network Election for Single Point Online Transactions.” Under the bill, businesses will have the option to file all of their sales, use, and rental tax returns and remit payment online. All local taxing jurisdictions will be required to use the system. The bill calls for a state and local advisory committee to be established and give recommendations to the Alabama Department of Revenue on the system’s implementation. The bill is intended to reduce the administrative burden on businesses with locations or other physical presence in multiple cities and counties in Alabama. Currently in Alabama, businesses having nexus in multiple cities and/or counties must file separate sales, use, and rental tax returns for each location unless those cities or counties are administered by the Department or by one contract auditing firm. According to the Governor, the service is free of charge for businesses and local jurisdictions. The system must be in place no later than September 30, 2013. (S.B. 459)