| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Camp Hill, Alabama, and its police jurisdiction (Tallapoosa County). |
Pursuant to sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Camp Hill resolution adopted and approved by the town council on February 7, 2000, the Alabama Department of Revenue will begin collecting the sales and use taxes previously collected by LGREC Incorporated. The Alabama Department of Revenue will begin collecting the Town of Camp Hill taxes effective April 1, 2000.
The sales and use tax rates for the Town of Camp Hill are as shown below:
| RATES | |
| General Rate | 3% |
| Admissions to places of amusement and entertainment | 3% |
| Retail selling price of food
for human consumption sold through vending machines |
1% |
| Net difference paid for machines,
machinery and equipment used in planting, cultivating, and harvesting farm products |
1/2 of 1% |
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
1/2 of 1% |
| Net difference paid for all automotive
vehicles, truck trailers, semi-trailers, and house trailers |
1/2 of 1% |
If sales are made and delivered to consumers outside the corporate limits of the Town of Camp Hill 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.
The Camp Hill ordinance 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 and its police jurisdiction. The rate of use tax in the corporate limits on all tangible personal property is 1/2 of one percent.
The Town of Camp Hill sales and use tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return, and mailed to the address at the top of the return. If you have Town of Camp Hill sales and or use taxes to remit and find no Camp Hill entry in Column A you should write in Camp Hill in Column A, Tax Code 9302 in Column B, and the appropriate tax type in Column C.
Please direct all questions regarding the Town of Camp Hill sales and use tax to this office.