ROGERSVILLE
| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS engaged in the business of leasing or renting tangible personal property in the Town of Rogersville, Alabama, and its police jurisdiction (located in Lauderdale County). |
On April 2, 2001 the governing body of the Town of Rogersville adopted Ordinance No. 03?19-01 levying a rental tax that will be administered by the Alabama Department of Revenue. This ordinance 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 Town of Rogersville in the business of leasing or renting any automotive vehicle or truck trailer, semi-trailer or house trailer shall be at the rate of one-half of one percent (1/2%) 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 Town of Rogersville 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 Town of Rogersville 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 Town of Rogersville rental tax effective June 1, 2001. Your first report to be filed with the Alabama Department of Revenue will be for the month of June 2001 and is due on or before July 20, 2001.
You can now prepare and pay your state sales tax and local sales/use 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 Town of Rogersville tax is included on the local tax electronic return. Simply enter the gross proceeds and deductions, and all calculations will be done automatically for you. Otherwise, the Town of Rogersville rental 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 Town of Rogersville rental taxes to remit and find no Town of Rogersville entry in Column A you should add that town in Column A, Tax Code 9390 in Column B and tax type RT in Column C.
Please direct all questions regarding the Town
of Rogersville tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P.O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490