| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Castleberry, Alabama, and its police jurisdiction (Conecuh 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 Castleberry adopted Ordinance No. 99-101 levying 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 effective August 1, 1999. The rates of use tax are the same as the current sales tax rates as shown below:
| RATES | |
| General Rate | 2% |
| Admissions to places of amusement and entertainment | 4% |
| 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 | 3/4 of 1% |
If sales are made and delivered to consumers outside the corporate limits of the Town of Castleberry but within the police jurisdiction, the rate of tax is one-half of those stated above.
The Town of Castleberry sales and use tax return will be filed in the same manner as your state report and should be mailed to:
A return for use in filing the Castleberry sales and use tax return will be mailed to you before September 1, 1999 so you can file your return for the month of August 1999 on or before September 20.
A combined city & county tax return which will include Town of Castleberry must be used to file 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 Castleberry will be returned to the Town.
If your city & county return does not include Town of Castleberry, please add Castleberry, the 9674 code, the appropriate tax code, and the gross sales & tax due.
Please direct all questions regarding the Town of Castleberry tax to this office.