On March 23, 1999 the governing body of the City of Prichard adopted Ordinance No. 1875 levying a five percent (5%) 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 Prichard in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of five percent (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 Prichard shall be taxed at the rate of five percent (5%) 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 Prichard 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 Prichard rental taxes effective June 1, 1999. Your first report to be filed with the Alabama Department of Revenue will be for the month of June 1999 and is due on or before July 20, 1999.

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