On August 16, 1999, the City of Pleasant Grove adopted Ordinance No. 446 levying a city rental tax that will be administered by the Alabama Department of Revenue. This ordinance repealed prior rental tax that was administered by the City of Pleasant Grove.

Ordinance No. 446 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 Pleasant Grove in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of one percent (1%) 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 Pleasant Grove 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 City of Pleasant Grove rental taxes effective October 1, 1999. Your first report to be filed with the Alabama Department of Revenue will be for the month of October 1999 and is due on or before November 20, 1999.

The City of Pleasant Grove rental tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return. If you have Pleasant Grove Rental tax to remit and find no Pleasant Grove rental tax entry on your return, you should write City Name in Column A, Tax Code 9420 in Column B, and Tax Type RT in Column C.

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