| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the City of Roanoke, Alabama, and its police jurisdiction (Randolph County). |
Pursuant to sections 11-51-200, et seq., Code of Alabama 1975, and the City of Roanoke resolution adopted and approved by the city council on July 12, 1999, the Alabama Department of Revenue will begin collecting the sales and use taxes previously collected by the city. The Alabama Department of Revenue will begin collecting the City of Roanoke taxes effective October 1, 1999.
The sales and use tax rates for the City of Roanoke are as shown below:
| RATES | |
| General Rate | 3% |
| Admissions to places of amusement and entertainment | 3% |
| Cost of food for human consumption sold through vending machines | 3% |
| Net difference paid for machines, machinery and equipment used in planting, cultivating, and harvesting farm products | 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers | 1% |
If sales are made and delivered to consumers outside the corporate limits of the City of Roanoke but within the police jurisdiction, the rates of tax are one-half of those stated above.
The Law requires that the tax be collected from your customers in the same manner as the State Sales Tax.
Ordinance No. 676 also levies a use tax on tangible personal property purchased outside the corporate limits of the City and its police jurisdiction for use, storage, or other consumption within the corporate limits of the City and its police jurisdiction. The rates of tax are the same as the sales tax rates.
The City of Roanoke Sales and Use tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return, and mailed to the address at the top of the return. If you have City of Roanoke Sales and or Use taxes to remit and find no City of Roanoke entry in Column A, you should add that city in Column A, Tax Code 9319 in Column B, and the appropriate tax type in Column C.
Please direct all questions regarding the City of Roanoke tax to this office.