| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or other consumption; or engaged in the business of leasing or renting tangible personal property in the City of Orange Beach, Alabama, and its police jurisdiction (located in Baldwin County). |
On January 18, 2005, the governing body of the City of Orange Beach adopted Ordinance Nos. 2005-852, 2005-853 and 2005-854, increasing the general rates of the City of Orange Beach’s sales, use and rental taxes. The increased rates of sales, use and rental taxes are effective April 1, 2005 as follows:
| |
RATES |
RATES |
| General Rate | |
|
| Admissions to places of amusement and entertainment | 2.000 |
3.000 |
| Retail Selling Price of food for human consumption sold through vending machines | |
|
| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvesting farm products |
|
|
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
|
|
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | |
|
| |
RATES |
RATES |
| General Rate | |
|
| Auto | |
|
| Linen | |
|
If sales are made and delivered to consumers; or if rentals of tangible personal property are made to consumers outside the corporate limits of the City of Orange Beach but within the police jurisdiction, the rates of tax are one-half the new rates shown above.
Your City of Orange Beach taxes should be remitted to:
City of Orange Beach
P. O. Box 1159
Orange Beach, AL 36561
251-981-2551
If you have any questions regarding this notice, please contact this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490