Pursuant to the provisions of Act 2000-789 Regular Session 2000, the Russell County Commission adopted Ordinance No. 00-02 levying a Russell County Rental tax that will be administered by the Alabama Department of Revenue.

Ordinance No. 00-02 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 Russell County in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of one and one-half percent (1 ½ %) 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 Russell County 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.

The Alabama Department of Revenue will begin collecting the Russell County rental taxes effective October 1, 2000. Your first report to be filed with the Alabama Department of Revenue will be for the month of October 2000 and is due on or before November 20, 2000.

The Russell County rental tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return. If you have Russell County Rental tax to remit and find no Russell County Rental tax entry on your return, you should write in "Russell County" in Column A, Tax Code 7057 in Column B and Tax Type RT in Column C.

Please direct all questions regarding the Russell County Rental tax to this office.