| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and engaged in renting or furnishing rooms, lodgings, or accommodations to transients in the City of Saraland, Alabama, and its police jurisdiction (Mobile County). |
Pursuant to sections 11-51-180, et seq., Code of Alabama 1975, and the City of Saraland resolution adopted and approved by the city council, the Alabama Department of Revenue will begin collecting the sales and lodgings taxes previously collected by the city. The Alabama Department of Revenue will begin collecting the City of Saraland taxes effective March 1, 2000.
The sales and lodgings tax rates for the City of Saraland are as shown below:
| RATES | |
| General Rate | 3% |
| Admissions to places of amusement and entertainment | 3% |
| Retail selling price 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 1/2% |
| 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 1/2% |
| Receipts from the rental of rooms,
lodgings, or accommodations or lodgings accommodations are furnished |
6% |
If sales or rental of rooms or accommodations are made to consumers outside the corporate limits of the City of Saraland 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 and Lodgings Tax.
The City of Saraland Sales & Lodgings 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 Saraland Sales and or Lodgings taxes to remit and find no City of Saraland entry in Column A you should add that city, in Column A , Tax Code 9758 in Column B, and the appropriate tax type in Column C.
Please direct all questions regarding the City of Saraland tax to this office.