| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS engaged in the business of renting or furnishing any room or rooms, lodgings or accommodations to transients in Cleburne County, Alabama. |
The Legislature has passed and the Governor has approved Act No. 2001-387 which levies a 6 percent county lodgings tax in Cleburne County (outside the City of Heflin) and a 3 percent county lodgings tax inside the City of Heflin. This act requires the State Department of Revenue to collect the tax.
The effective date of the tax is July 1, 2001. Your first report will be for the month of July 2001 which is due on or before August 20, 2001.
Forms for use in reporting the Cleburne County lodgings tax will be mailed to you by August 1, 2001. A separate report and remittance for payment of the Cleburne County lodgings tax is to be mailed to the State Department of Revenue in the same manner as your State Lodgings Tax return. The Cleburne County lodgings tax is identical to the State tax in every respect except for the rate.
If you have questions regarding the Cleburne
County lodgings tax, please contact this office.