FAIRFIELD
 
TO: ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption, or engaged in the business of leasing or renting tangible personal property, or engaged in the renting or furnishing of rooms, lodgings or accommodations to transients in the City of Fairfield, Alabama, and its police jurisdiction (located in Jefferson County).


Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the resolution 2004-13 adopted and approved by the City Council of Fairfield on September 7, 2004, the Alabama Department of Revenue will begin collecting the city sales, use, rental and lodgings tax previously collected by the City of Fairfield. The Alabama Department of Revenue will begin collecting the City of Fairfield sales, use, rental and lodgings taxes effective December 1, 2004. Therefore, your last City of Fairfield sales, use, rental and lodgings tax returns filed with the City of Fairfield will be for the month of November 2004 due December 20, 2004.

The total sales, use, rental and lodgings tax rates for the City of Fairfield are as shown below:

Sales & Use Taxes
RATES
General Rate
4.000
Admissions to places of amusement and entertainment
4.000
Retail Selling Price of food for human consumption sold through vending machines
4.000
Net difference paid for machines, machinery, and equipment used in planting,
cultivating and harvesting farm products
1.000
Machines and parts and attachments for machines used in manufacturing tangible
personal property
1.000
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers
1.000

Rental Taxes
RATES
General Rate
3.000
Auto
1.000
Linen
3.000

Lodgings Tax
RATES
General Rate
3.000

If sales, use, rentals or lodgings are made and delivered or offered to consumers outside the corporate limits of the City of Fairfield but within the police jurisdiction, the rates of tax are one-half of those stated above.

The Law requires that the City of Fairfield taxes be collected, reported and remitted in the same manner as the State Taxes. When you file and pay electronically, the City of Fairfield sales, use, rental and lodgings taxes are to be included on the electronic city/county tax return assigned to you (City and County Tax Return, form 9501). Simply enter the gross amount and deductions, and all calculations will be done automatically for you. You may file these taxes online through the Internet at www.ador.state.al.us/salestax/efiling.html, or through the telephone by calling toll free 1-800-828-1727. Telephone-filers should use Locality Code 9132.

Please direct all questions regarding the City of Fairfield sales, use, rental and lodgings tax to this office.

ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490

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