On September 11, 2000 the governing body of the City of Roanoke adopted Ordinance No. 712 levying a city rental tax that will be administered by the Alabama Department of Revenue.

Ordinance No. 712 levies a two percent ( 2 %) 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 Roanoke in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of two percent ( 2 %) 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 Roanoke 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 City of Roanoke rental tax is effective November 1, 2000. Your first report to be filed with the Alabama Department of Revenue will be for the month of November 2000 and is due on or before December 20, 2000. You can now prepare, file and pay your state sales tax and local sales, use, lodgings, and rental taxes online! Simply go to our Web site at: www.ador.state.al.us/salestax/efiling.html, select an ERO (Electronic Return Originator) and follow the instructions. If you choose to file and pay electronically, the City of Roanoke rental tax is included on the local tax electronic return. Simply enter the gross receipts and deductions, and all calculations will be done automatically for you. Otherwise, the City of Roanoke rental tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return. If an entry for Roanoke Rental Tax is not on your return you should write in "Roanoke" in column A, Tax Code 9319 in column B and Tax Type RT in column C.

Please direct all questions regarding the City of Roanoke rental tax to this office.