| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption, leasing or renting tangible personal property, or renting rooms, lodgings or accommodations to transients in the City of Jasper, Alabama, and its police jurisdiction (Walker County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the City of Jasper resolution adopted and approved by the city council on January 16, 2001, the Alabama Department of Revenue will begin collecting the sales and use, rental/lease, and lodgings taxes previously collected by the city. The Alabama Department of Revenue will begin collecting the City of Jasper taxes effective March 1, 2001.
The sales, use, rental, and lodgings tax rates for the City of Jasper are as shown below:
| |
RATES |
| General Rate | 2% |
| Admissions to places of amusement and entertainment | 2% |
| Retail selling price of food
for human consumption sold through vending machines |
2% |
| 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% |
| |
|
| General, and Linens/garments | 2% |
| Automotive Vehicles, truck trailers, semi-trailers, and house trailers | 1/2 of 1% |
| |
|
| General Rate | 6% |
*If sales or rentals of tangible personal property are made or delivered, or if purchases of tangible personal property are stored, used or consumed, outside the corporate limits of the City of Jasper but within the police jurisdiction of the City of Jasper, the rates of tax are one-half of those stated above. Note that lodgings tax is not levied in the police jurisdiction of the City of Jasper.
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 City of Jasper tax is included on the local tax electronic return. Simply enter the gross sales and deductions, and all calculations will be done automatically for you. Otherwise, the City of Jasper sales, use, rental, and lodgings 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 sales, use, rental/lease, or lodgings taxes to remit and find no Jasper entry in Column A, you should write in Jasper, Tax Code 9680 in Column B, and the appropriate tax type in Column C.
Please direct all questions regarding the City of Jasper sales, use, rental, and lodgings taxes to this office.