| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption, leasing or renting tangible personal property, or renting rooms, lodgings or accommodations to transients in the City of Childersburg, Alabama, and its police jurisdiction (Talladega County). |
Pursuant to sections 11-51-200, et seq., Code of Alabama 1975, and the City of Childersburg resolutions adopted and approved by the city council on February 21, 2000, the Alabama Department of Revenue will begin collecting the sales and use, rental/lease, and lodgings taxes previously collected by the city. The Alabama Department of Revenue will begin collecting the City of Childersburg taxes effective April 1, 2000.
The sales, use, rental, and lodgings tax rates for the City of Childersburg are as shown below:
| RATES | |
| General Rate | 3% |
| Admissions to places of amusement and entertainment | 3% |
| Retail selling price of food
for human consumption sold through vending machines |
3% |
| Net difference paid for machines,
machinery and equipment used in planting, cultivating, and harvesting farm products |
1/2 of 1% |
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
1/2 of 1% |
| Net difference paid for all automotive
vehicles, truck trailers, semi-trailers, and house trailers |
1/2 of 1% |
| Rental/Lease Taxes - General, Automotive, and Linen/garments | 4% |
| Lodgings Tax - General Rate | 2% |
If sales, storage use or consumption of tangible personal property, rentals/leases, or Lodgings accommodations occur outside the corporate limits of the City of Childersburg but within the police jurisdiction, the rates of tax are one-half of those stated above.
The City of Childersburg sales, use, rental, and lodgings tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return, and mailed to the address at the top of the return. If you have City sales, use, rental/lease, or lodgings taxes to remit and find no Childersburg entry in Column A, you should write in Childersburg, Tax Code 9627 in Column B, and the appropriate tax type in Column C.
Please direct all questions regarding the City of Childersburg sales, use, rental, and lodgings taxes to this office.