| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail in Coosa County, Alabama. |
The Alabama Department of Revenue will begin collecting and administering the Coosa County sales tax previously collected by LGREC Inc. effective September 1, 1999.
Under authority of Act No. 85-554 the governing body of Coosa County adopted an ordinance levying a sales tax paralleling the state sales tax with the rates indicated below:
| RATES | |
| General Rate | 1% |
| Admissions to places of amusement and entertainment | 1% |
| Cost of food for human consumption sold through vending machines | 1% |
| Net difference paid for machines, machinery and equipment used in planting, cultivating, and harvesting farm products | 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers | 1% |
The Alabama Department of Revenue will be the collecting agency for this county tax. Therefore, your Coosa County sales tax reports are to be filed on the Alabama Department of Revenue City & County Tax return. The tax code assigned to Coosa is 7019.
Forms for use in filing the Coosa County returnw will be mailed to you before October 1, 1999 so you can file your report for the month of September 1999 on or before October 20. Please make your remittance payable to the Alabama Department of Revenue. The tax collected for Coosa County will be returned to the County.
Please direct all questions regarding the Coosa County tax to this office.