On July 3, 2000, the governing body of the Town of Castleberry adopted Ordinance No. 2000-004 levying a rental tax that will be administered by the Alabama Department of Revenue. This ordinance levies a two percent ( 2 %) 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 town of Castleberry in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of two percent (2 %) 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 Town of Castleberry shall be taxed at the rate of two percent ( 2 %) of the gross proceeds derived by the lessor from the lease or rental of such linens and garments.

If leases are made to lessees outside the corporate limits of the Town of Castleberry but within the police jurisdiction, the rates of tax are one-half of those stated above.

The Alabama Department of Revenue will begin collecting the Town of Castleberry rental tax effective September 1, 2000. Your first report to be filed with the Alabama Department of Revenue will be for the month of September 2000 and is due on or before October 20, 2000.

The Town of Castleberry rental tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return. If an entry for Castleberry Rental Tax is not on your return, you should write in "Castleberry" in Column A, Tax Code 9674 in Column B and Tax Type RT in Column C.

Please direct all questions regarding the Town of Castleberry Rental tax to this office.