| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in Escambia County, Alabama. |
Pursuant to Act No. 2004-325, and the Escambia County resolution adopted and approved by the Escambia County Commission on April 30, 2004, the Alabama Department of Revenue will begin collecting an additional Escambia County sales and use tax. This new tax will be in addition to the Escambia County sales and use tax that is collected by AlaTax Local Government Services. The Alabama Department of Revenue will begin collecting the additional Escambia County sales and use taxes effective June 1, 2004 and the rates are, as follows:
| County
Code 7127 - Additional tax - Escambia County rates for sales
made outside the corporate limits of Atmore, Brewton, East Brewton, and
Flomaton but within the police jurisdiction of those cities: |
|
| |
|
| General Rate | |
| Admissions to places of amusement and entertainment | 1.500 |
| Retail Selling Price of food for human consumption sold through vending machines | |
| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvesting farm products |
|
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
|
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | |
| County
Code 7227 - Additional tax - Escambia County rates for sales
made outside the corporate limits of Riverview but within the police jurisdiction
of Riverview: |
|
| |
|
| General Rate | |
| Admissions to places of amusement and entertainment | 2.000 |
| Retail Selling Price of food for human consumption sold through vending machines | |
| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvesting farm products |
|
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
|
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | |
| County
Code 7727 - Additional tax - Escambia County rates for sales
made within the county but outside the corporate limits and police jurisdictions
of cities that levy a tax: |
|
| |
|
| General Rate | |
| Admissions to places of amusement and entertainment | 3.000 |
| Retail Selling Price of food for human consumption sold through vending machines | |
| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvesting farm products |
|
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
|
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | |
Please note that for sales made inside the corporate limits of cities that levy a tax and that are within Escambia County, taxpayers will file one tax return with AlaTax Local Government Services. For sales made into the police jurisdiction of those cities or unincorporated areas of Escambia County, taxpayers will be required to file a return with AlaTax Local Government Services, as well as file a return with the Alabama Department of Revenue for the additional Escambia County taxes shown above.
When filing electronically, the Escambia County sales or use tax must be included on the electronic local tax return, Form 9501. If filing over the internet, simply “add” Escambia County to your online return, then enter the gross receipts and deductions, and all calculations will be done automatically for you. If filing over the telephone, please use the County Codes provided above.
Please direct all questions regarding the Escambia County sales and use tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490