| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS engaged in the renting or furnishing of rooms, lodgings or accommodations to transients in the City of Lincoln, Alabama, and its police jurisdiction (located in Talladega County). |
On June 24, 2002, the governing body of the City of Lincoln adopted Ordinance No. 2002-15 levying a 6 percent lodgings tax on gross receipts from the renting or furnishing of rooms, lodgings, or accommodations to transients in the City of Lincoln, Alabama.
The effective date of the tax is August 1, 2002. Your first report to reflect the rate increase will be for the month of August 2002, which is due on or before September 20, 2002.
The Lincoln ordinance also levies a lodgings tax on the renting or furnishing of rooms, lodgings or accommodations to transients outside the corporate limits of the town but within the police jurisdiction. The rates of lodgings tax in the police jurisdiction are one-half of those stated above.
You can now prepare, file 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 Lincoln lodgings taxes are included on the local electronic tax return. Simply enter the gross receipts and deductions, and all calculations will be done automatically for you. Otherwise, the City of Lincoln 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.
Please direct all questions regarding the City
of Lincoln tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490