On October 12, 1998 the governing body of the City of Athens adopted Ordinance No. 98-1284 levying a three percent (3%) rental tax on the gross proceeds derived by the lessor from the renting or leasing of tangible personal property. The rental or lease tax on each person engaging or continuing within the City of Athens in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of three-quarter of one percent (3/4%) of the gross proceeds derived by the lessor from the lease or rental of such tangible personal property. Persons engaged in the renting or leasing of linens and garments within the City of Athens shall be taxed at the rate of three percent (3%) of the gross proceeds derived by the lessor from the lease or rental of such linens and garments.

The Alabama Department of Revenue will begin collecting the City of Athens rental taxes effective January 1, 1999. Your first report to be filed with the Alabama Department of Revenue will be for the month of January 1999 and is due on or before February 20, 1999.

Please direct all questions regarding the City of Athens Rental tax to this office.