| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS engaged in the business of leasing or renting tangible personal property in the City of Hartford, Alabama, and its police jurisdiction (located in Geneva County). |
On September 24, 2001 the governing body of the City of Hartford adopted Ordinance No. 09-24-01-1 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 Hartford in the business of leasing or renting any automotive vehicle or truck trailer, semi-trailer or house trailer shall be at the rate of three percent (3%) 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 Hartford 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.
If leases are made to lessees outside the corporate limits of the City of Hartford but within the police jurisdiction, the rates of tax are one-half of those stated above.
The Alabama Department of Revenue will begin collecting the City of Hartford rental tax effective November 1, 2001. Your first report to be filed with the Alabama Department of Revenue will be for the month of November 2001 and is due on or before December 20, 2001.
You can now prepare and pay your state sales tax and local sales, use, lodgings and rental 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 City of Hartford tax is included on the electronic local tax return. Simply enter the gross receipts and deductions, and all calculations will be done automatically for you. Otherwise, the City of Hartford rental 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 City of Hartford rental tax to remit and find no City of Hartford entry in Column A, you should add that city in Column A, Tax Code 9481 in Column B and tax type RT in Column C.
Please direct all questions regarding the City
of Hartford rental tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490