| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail in the Town of Hammondville, Alabama, and its police jurisdiction (DeKalb County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Hammondville resolution adopted and approved by the town council on October 5, 1999, the Alabama Department of Revenue will begin collecting the sales taxes previously collected by Crockers Accounting. The Alabama Department of Revenue will begin collecting the Town of Hammondville taxes effective December 1, 1999.
The sales tax rates for the Town of Hammondville are as shown below:
| RATES | |
| General Rate | 3% |
| Admissions to places of amusement and entertainment | 3% |
| Cost of food for human consumption sold through vending machines | 3% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 1/2 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1/2 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 1/2 of 1% |
If sales are made and delivered to consumers outside the corporate limits of the Town of Hammondville but within the police jurisdiction, the rates of tax are one-half of those stated above.
The Law requires that the tax be collected from your customers in the same manner as the State Sales Tax.
The Town of Hammondville sales 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 Hammondville Sales taxes to remit and find no Town of Hammondville entry in Column A, you should add Hammondville in Column A, Tax Code 9600 in Column B, and the approriate Tax Type in Column C.
Please direct all questions regarding the Town of Hammondville tax to this office.