| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS engaged in the business of leasing or renting tangible personal property in the Jackson County, Alabama. |
Pursuant to the provisions of Act 99-672 the Jackson County Commission adopted Resolution No. 11 levying a county rental tax that will be administered by the Alabama Department of Revenue.
Resolution No. 11 levies a two percent (2%) 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 Jackson County in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of three-forths of one percent (3/4%) 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 Jackson County shall be taxed at the rate of one percent (1%) 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 Jackson County rental taxes effective March 1, 2000. Your first report to be filed with the Alabama Department of Revenue will be for the month of March 2000 and is due on or before April 20, 2000.
Please direct all questions regarding the Jackson County Rental tax to this office.