Pursuant to the provisions of Act 2000-469, DeKalb County levied a 2 percent lodgings tax on gross receipts from renting or furnishing rooms, lodgings, or accommodations to transients within DeKalb County and 1 percent of gross receipts within the corporate limits of Fort Payne. The effective date of the tax is July 1, 2000. Your first report for the month of July 2000 will be due on or before August 20, 2000.

The DeKalb County lodgings tax must be remitted on the letter size Alabama Department of Revenue City & County Tax Return and mailed to the address at the top of the return. If you have lodgings tax due for DeKalb County and find no DeKalb County entry in Column A, you should write in DeKalb County, Tax Code 7525 in Column B, and Tax Type LL in Column C. This City & County tax return will be mailed to you on or before August 1, 2000.

Please contact this office if you have any questions regarding the DeKalb County Lodgings Tax.