On December 24, 2003 the governing body of the City of Goodwater adopted Ordinance No. 522 levying a rental tax that will be administered by the Alabama Department of Revenue. This ordinance levies a three percent (3%) 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 Goodwater in the business of leasing or renting any automotive vehicle or truck trailer, semi-trailer or house trailer 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 Goodwater shall be taxed at the rate of three percent (3%) 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 Goodwater rental tax effective April 1, 2004. Your first report to be filed with the Alabama Department of Revenue will be for the month of April 2004 and is due on or before May 20, 2004.

When filing electronically, the City of Goodwater rental tax must be included on the electronic local tax return. Simply enter the gross receipts and deductions, and all calculations will be done automatically for you. If you have City of Goodwater rental tax to remit, please use Tax Code 9377 and tax type RT (Rental Tax).

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