Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Chambers County resolution adopted and approved by the County Commission on August 14, 2003, the Alabama Department of Revenue will begin collecting the county rental tax previously collected by AlaTax Local Government Services. The Alabama Department of Revenue will begin collecting the Chambers County taxes effective October 1, 2003. Therefore, your last Chambers County rental tax return filed with AlaTax Local Government Services will be for the month of September 2003, due October 20, 2003.

The rental or lease tax on each person engaging or continuing within Chambers County in the business of leasing or renting any tangible personal property shall be at the rate of three percent (3%) of the gross proceeds derived by the lessor from the lease or rental of such tangible personal property. The rental or lease tax on each person engaging or continuing within Chambers County in the business of leasing or renting any automotive vehicle or truck trailer, semi-trailer or house trailer shall be at the rate of one and one-eighth percent (1.125%) 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 Chambers County shall be taxed at the rate of three percent (3%) of the gross proceeds derived by the lessor from the lease or rental of such linens and garments.

Filing instructions for reporting the Chambers County rental tax will be mailed to you before the filing date on November 20, 2003.

Please direct all questions regarding the Chambers County rental taxes to this office.

ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490