MARGARET

TO: ALL PERSONS, FIRMS, AND CORPORATIONS engaged in the business of leasing or renting tangible personal property in the Town of Margaret, Alabama, (St. Clair County).

On June 8, 1998 the governing body of the Town of Margaret adopted Ordinance No. 98-94 levying 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 Town of Margaret in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of two percent (2%) 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 Town of Margaret shall be taxed at the rate of two percent (2%) 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 Town of Margaret rental taxes effective August 1, 1998. Your first report to be filed with the Alabama Department of Revenue will be for the month of August 1998 and is due on or before September 20, 1998.

Please direct all questions regarding the Town of Margaret Rental tax to this office.

ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P.O. Box 327710
Montgomery, AL 36132-7710
(334) 242-1490

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