CHAMBERS COUNTY
| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail, and purchasing tangible personal property for use, storage or other consumption in Chambers County, Alabama. |
Pursuant to the provisions of 40-12-4 through 40-12-7 Code of Alabama 1975, the Chambers County Commission has adopted an ordinance levying an additional Chambers County sales and use tax effective July 1, 1998 which will be collected by the Alabama Department of Revenue.
The additional Chambers County Sales tax rates to be effective July 1, 1998 are as shown below:
| General Rate | 1/2 of 1% |
| Admissions to places of amusement and entertainment | 1/2 of 1% |
| Cost of food for human consumption sold through vending machines | 1/2 of 1% |
| Net difference paid for machines, machinery and equipment used in planting, cultivating, and harvesting farm products | 1/4 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1/4 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers | 1/4 of 1% |
The Chambers County ordinance adopted on May 18, 1998 also levies a use tax on tangible personal property purchased outside Chambers County for use, storage, or other consumption within Chambers County. The rates for use tax are the same as the rates for sales tax.
As stated above, the additional county sales and use tax as shown above will be collected by the Alabama Department of Revenue. The Department will provide Chambers County sales and use tax returns for the additional tax on or before August 1, 1998 so that you can file your return for the month of July 1998 on or before August 20, 1998. The Chambers County tax coupons for the additional ½ % tax should be mailed to:
ALABAMA DEPARTMENT OF REVENUE
Businesses that report all local taxes on the city and county consolidated tax return will not receive individual Chambers County forms. Those persons filing on the consolidated tax returns are required to remit the additional Chambers County tax on the consolidated return under the Chambers County prefix 7709.
Please direct all questions regarding the ½ of 1 percent Chambers County sales and use tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P O Box 327710
Montgomery, AL 36132-7710
(334) 242-1490