| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in Russell County, Alabama, excluding the corporate limits of Hurtsboro and Phenix City. |
As authorized by Act 2000-787 Regular Session 2000, the governing body of Russell County has adopted Ordinance No. 00-01 levying a Russell County sales and use tax excluding the corporate limits of Hurtsboro and Phenix City. The new tax rates as amended by Act 2000-787 are effective October 1, 2000, and are applicable in those areas of Russell County outside the corporate limits of Hurtsboro and Phenix City.
The new tax, when combined with the existing amended Russell County tax, will increase the sales and use tax rates in that area of Russell County outside the corporate limits and police jurisdiction of Hurtsboro and Phenix City as follows:
| OLD RATES |
NEW RATES |
|
| General Rate | 3% | 4% |
| Admissions to places of amusement and entertainment | 3% | 4% |
| Retail selling price of food for human consumption sold through vending machines | 3% | 4% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 1.75% | 2.5% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1.75% | 2.5% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 1.75% | 2.5% |
The Location Code for Russell County excluding the corporate limits and police jurisdiction of Hurtsboro and Phenix City will remain 7057.
The new tax, when combined with the existing amended Russell County tax, will also increase the sales and use tax rates in those areas of Russell County outside the corporate limits of Hurtsboro and Phenix City but within the police jurisdiction of Hurtsboro and Phenix City as follows:
| OLD RATES |
NEW RATES |
|
| General Rate | 2% | 2.5% |
| Admissions to places of amusement and entertainment | 2% | 2.5% |
| Retail selling price of food for human consumption sold through vending machines | 2% | 2.5% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 1.375% | 1.75% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1.375% | 1.75% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 1.375% | 1.75% |
The Location Code for businesses located in the police jurisdiction of Hurtsboro and Phenix City will remain 7157.
The new tax levied by Ordinance 00-01 does not increase the rate of Russell County tax levied in the corporate limits of Hurtsboro and Phenix City. Businesses located in the corporate limits of Hurtsboro and Phenix City should continue to collect a one percent Russell County sales and use tax.
Please direct all questions regarding the Russell County Sales and Use Tax to this office.