| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail in the Town of Chatom, Alabama, and its police jurisdiction (Washington County). |
The governing body of the Town of Chatom adopted Ordinance No. 270 increasing the rates of Chatom sales tax. The increased rates of sales tax are effective January 1, 1999 as follows:
| OLD RATES |
NEW RATES |
|
| General Rate | 3% | 4% |
| Admissions to places of amusement and entertainment | 3% | 4% |
| Cost of food for human consumption sold through vending machines | 3% | 4% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 1% | 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1% | 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 55/100 of 1% | 55/100 of 1% |
If sales are made and delivered to consumers outside the corporate limits of the Town of Chatom but within the police jurisdiction, the rates of tax are one-half the new rates shown above.
Revised forms to be used in reporting the tax will be mailed to you before February 1, 1999, so that you can mail your report for January 1999, on or before February 20.
If you need additional information, please contact this office.