LAFAYETTE
| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the City of Lafayette, Alabama, and its police jurisdiction (Chambers County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and Resolution
No. 98-03 adopted and approved by the city council on March 9, 1998, the Alabama
Department of Revenue will begin collecting the sales and use taxes previously
collected by LGREC Inc. The Alabama Department of Revenue will begin collecting
the City of Lafayette sales and use taxes effective July 1, 1998.
The sales and use tax rates for the City of Lafayette are as shown below:
| General Rate | 2% |
| Admissions to places of amusement and entertainment | 2% |
| Cost 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% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers. | 1% |
If sales are made and delivered to consumers outside the corporate limits of
the City of Lafayette 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.
Ordinance No. 294 also levies a use tax on tangible personal property purchased outside the
corporate limits of the City and its police jurisdiction for use, storage, or other consumption
within the corporate limits of the City and its police jurisdiction. The rates of tax are the same as
the sales tax rates.
The City of Lafayette Sales and Use tax returns will be filed in the same manner
as your State Reports and should be mailed to:
ALABAMA DEPARTMENT OF REVENUE
A reporting form for the City of Lafayette must be used in filing your return and a separate
remittance must be attached to the return. Please make your remittance payable to the Alabama
Department of Revenue. The tax collected for City of Lafayette will be returned to the City.
New forms for use in filing the Lafayette returns will be mailed to you before August 1, 1998, so
you can file your report for the month of July 1998, on or before August 20.
Businesses that report all local taxes on the city and county consolidated tax return will not
receive individual Lafayette forms. Those filing on consolidated tax returns are required to add
Lafayette and the 9466 prefix code.
Please direct all questions regarding the City of Lafayette tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P.O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490