On October 18, 1999, the City of Eufaula adopted Resolution No. 80-1999 authorizing the Alabama Department of Revenue to collect the City Rental Tax previously collected by the city. The City of Eufaula rental tax is levied by Ordinance No. 1987-8.

Ordinance No. 1987-8 levies a two percent (2%) rental tax on the gross proceeds derived by the lessor from the renting or leasing of tangible personal property. The rental or lease tax on each person engaging or continuing within the City of Eufaula in the business of leasing or renting any automotive vehicle or truck trailer, or semitrailer, shall be at the rate of one percent (1%) of the gross proceeds derived by the lessor from the lease or rental of such tangible personal property. Persons engaged in the renting or leasing of linens and garments within the City of Eufaula shall be taxed at the rate of two percent (2%) of the gross proceeds derived by the lessor from the lease or rental of such linens and garments.

The Alabama Department of Revenue will begin collecting the City of Eufaula rental taxes effective January 1, 2000. Your first report to be filed with the Alabama Department of Revenue will be for the month of January 2000 and is due on or before February 20, 2000.

The City of Eufaula rental tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return. If you have Eufaula rental tax to remit and find no Eufaula rental tax entry on your return you should write City Name in Column A, Tax Code 9304 in Column B and Tax Type RT in Column C.

Please direct all questions regarding the City of Eufaula Rental tax to this office.