| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Beaverton, Alabama, and its police jurisdiction (Lamar County). |
Sections 11-51-200, et seq., Code of Alabama 1975, authorize and empower municipalities to levy a true sales and use tax identical to the State Sales and Use Tax Laws except for the rates of tax and require the Alabama Department of Revenue upon request of the municipality to collect the tax.
As authorized by Law, the governing body of the Town of Beaverton adopted Ordinance No. 98-02 levying a sales tax effective January 1, 1999. The Sales Tax rates for Beaverton are shown below:
| RATES | |
| General Rate | 2% |
| Admissions to places of amusement and entertainment | 2% |
| Cost of food for human consumption sold through vending machines | 2% |
| Net difference paid for machines, machinery and equipment used in planting, cultivating, and harvesting farm products | 2% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 2% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers | 2% |
If sales are made and delivered to consumers outside the corporate limits of the Town of Beaverton but within the police jurisdiction, the rates of tax are one-half of those stated above.
The Law requires that the tax be collected from your customers in the same manner as the State Sales Tax.
Ordinance No. 98-02 also levies a use tax on tangible personal property purchased outside the corporate limits of the Town and its police jurisdiction for use, storage, or other consumption within the corporate limits of the Town. The rates of use tax are the same as the sales tax rates. No discount is allowed for prompt payment of consumers use tax.
The Town of Beaverton Sales and Use tax return will be filed in the same manner as your State Report and should be mailed to:
A reporting form for the Town of Beaverton must be used in filing your return and a separate remittance must be attached to the return. Please make your remittance payable to the Alabama Department of Revenue. The tax collected for Beaverton will be returned to the Town.
New forms for use in filing the Beaverton returns will be mailed to you before February 1, 1999, so you can file your report for the month of January 1999, on or before February 20.
Businesses that report all local taxes on the city and county consolidated tax return will not receive individual Beaverton forms. Those filing on consolidated tax returns are required to add Beaverton and the 9756 prefix code.
Please direct all questions regarding the Town of Beaverton tax to this office.