| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or other consumption in Fayette County, Alabama. |
On April 5, 1999, the governing body of Fayette County adopted ordinance No. 4599 increasing the rates of Fayette County sales and use tax. The increased rates of sales and use tax are effective June 1, 1999 as follows:
| OLD RATES |
NEW RATES |
|
| General Rate | 1% | 2% |
| Admissions to places of amusement and entertainment | 1% | 2% |
| Cost of food for human consumption sold through vending machines | 1% | 2% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 1/3 of 1% | 7/12 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | Exempt | 1/4 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 1/3 of 1% | 7/12 of 1% |
New forms to be used in reporting the tax will be mailed to you on July 1, 1999 so that you can mail your report for June 1999, to this office on or before July 20.
A combined city & county tax return which includes Fayette County must be used to file your return and a separate remittance must be attached to the return. Please make your remittance payable to the Alabama Department of Revenue. The tax collected for Fayette County will be returned to the County.
If your city & county return does not include Fayette County, please add Fayette County, the 7029 code, the appropriate tax code, and the gross sales & tax due.
Please direct all questions regarding the Fayette
County tax to this office.