LAKEVIEW
| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Lake View, Alabama, and its police jurisdiction (Tuscaloosa County). |
Sections 11-51-200, et seq., Code of Alabama 1975, authorize and empower municipalities to
levy a true sales and use tax identical to the State Sales and Use Tax Laws except for the rates of
tax and require the Alabama Department of Revenue upon request of the municipality to collect
the tax.
As authorized by Law, the governing body of the Town of Lake View adopted Ordinance No. 98-04 levying a sales tax effective October 1, 1998. The Sales Tax rates for Lake View are 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 | 1/4% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1/4% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers | 1/4% |
If sales are made and delivered to consumers outside the corporate limits of
the Town of Lake View 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. 98-04 also levies a use tax
on tangible personal property purchased outside the corporate limits of the
Town and its police jurisdiction for use, storage, or other consumption within
the corporate limits of the Town. The rates of use tax are the same as the
sales tax rates. No discount is allowed for prompt payment of consumers
use tax.
The Town of Lake View Sales and Use tax return will be filed in the same manner
as your State Report and should be mailed to:
ALABAMA DEPARTMENT OF REVENUE
A reporting form for the Town of Lake View 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 Lake View will be returned to the Town.
New forms for use in filing the Lake View returns will be mailed to you before November 1,
1998, so you can file your report for the month of October 1998, on or before November 20.
Businesses that report all local taxes on the city and county consolidated
tax return will not receive individual Lake View forms. Those filing on consolidated
tax returns are required to add Lake View and the 9754 prefix code.
Please direct all questions regarding the Town of Lake View tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P.O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490