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ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Grove Hill, Alabama, and its police jurisdiction (Clarke County). |
Sections 11-51-200, et seq., Code of Alabama 1975, authorize and empower municipalities to levy a true sales and use tax identical to the State Sales and Use Tax Laws except for the rates of tax and require the Alabama Department of Revenue upon request of the municipality to collect the tax.
As authorized by Law, the governing body of the
Town of Grove Hill adopted Ordinance No. A-180 levying a use tax effective
August 1, 2001. The use tax rates are the same as the sales tax rates indicated
below:
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| General Rate |
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| Admissions to places of amusement and entertainment |
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| Retail Selling Price of food for human consumption sold through vending machines |
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| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvestingfarm products |
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| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
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| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers |
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If sales are made and delivered to consumers outside the corporate limits
of the Town of Grove Hill but within the police jurisdiction,
the rates of tax are one-half of those stated above.
Ordinance No. A-180 also levies a use tax on tangible personal property purchased outside the corporate limits of the town and its police jurisdiction for use, storage, or other consumption within the corporate limits of the town and its police jurisdiction. The rates of tax are the same as the sales tax rates.
The sales & use tax referred to above takes the place of the sales tax levied by Ordinance No. A-120 adopted by the Town of Grove Hill.
You can now prepare and pay your state sales tax and local sales and use taxes online! Simply go to our Web site at: www.ador.state.al.us/salestax/efiling.html, select an ERO (Electronic Return Originator) and follow the instructions. If you choose to file and pay electronically, the Town of Grove Hill tax is included on the electronic local tax return. Simply enter the gross sales and deductions, and all calculations will be done automatically for you. Otherwise, the Town of Grove Hill sales & use tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return, and mailed to the address at the top of the return. If you have Town of Grove Hill sales and or use taxes to remit and find no Town of Grove Hill entry in Column A you should add that town in Column A, Tax Code 9673 in Column B and the appropriate tax type in Column C.
Please direct all questions regarding the Town of Grove Hill tax to this office.