On March 6, 2000 the governing body of the City of Opp adopted Ordinance No. 2000-1 levying a city rental tax that will be administered by the Alabama Department of Revenue.

Ordinance No. 2000-1 levies a three percent (3%) 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 City of Opp in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of one and one-half percent (1.5%) 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 City of Opp shall be taxed at the rate of three percent (3%) of the gross proceeds derived by the lessor from the lease or rental of such linens and garments.

If leases are made to lessees outside the corporate limits of the City of Opp but within the police jurisdiction, the rates of tax are one-half of those stated above.

The Alabama Department of Revenue will begin collecting the City of Opp rental taxes effective May 1, 2000. Your first report to be filed with the Alabama Department of Revenue will be for the month of May 2000 and is due on or before June 20, 2000. The City of Opp rental tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return. If an entry for Opp Rental Tax is not on your return you should write in "Opp" in Column A, Tax Code 9628 in Column B and Tax Type RT in Column C.

Please direct all questions regarding the City of Opp Rental tax to this office.