On December 24, 2003, the governing body of the City of Goodwater adopted Ordinance No. 521 levying a 3 percent lodgings tax on gross receipts from the renting or furnishing of rooms, lodgings, or accommodations to transients in the City of Goodwater, Alabama.

The effective date of the tax is April 1, 2004. Your first report will be for the month of April 2004, which is due on or before May 20, 2004.

The Goodwater ordinance also levies a lodgings tax on the renting or furnishing of rooms, lodgings or accommodations to transients outside the corporate limits of the city but within the police jurisdiction. The rates of lodgings tax in the police jurisdiction are one-half of those stated above.

You must now prepare, file and pay your state sales tax and local sales, use, lodgings, and rental taxes electronically! Simply go to our Web site at: www.ador.state.al.us/salestax/efiling.html, and follow the instructions. If the internet is not convenient for you, you may also file over the telephone by calling 1-800-828-1727. For telephone filers, the Goodwater tax code for their sales, use, rental and lodgings tax is Tax Code 9377.

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

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