| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the City of Georgiana, Alabama, and its police jurisdiction (located in Butler County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the City of Georgiana resolution 2004-03 adopted and approved by the City Council of Georgiana on April 6, 2004, the Alabama Department of Revenue will begin collecting the sales and use tax previously collected by AlaTax Local Government Services. The Alabama Department of Revenue will begin collecting the City of Georgiana sales and use taxes effective November 1, 2004. Therefore, your last City of Georgiana sales or use tax return filed with AlaTax Local Government Services will be for the month of October 2004 due November 20, 2004.
The total sales and use tax rates for the City of Georgiana are as shown below:
| |
|
| General Rate | |
| Admissions to places of amusement and entertainment | 3 |
| 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 | |
The Law requires that the City of Georgiana tax be collected from your customers in the same manner as the State Sales Tax. When you file and pay electronically, the City of Georgiana sales and use tax is to be included on the electronic city/county tax return assigned to you (City and County Tax Return, form 9501). Simply enter the gross sales/purchases and deductions, and all calculations will be done automatically for you. You may file this tax 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 9353.
Please direct all questions regarding the City of Georgiana 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