Sections 11-51-200, et seq., Code of Alabama 1975, authorize and empower municipalities to levy a true sales and use tax identical to the State Sales and Use Tax Laws except for the rates of tax and require the Alabama Department of Revenue upon request of the municipality to collect the tax.

As authorized by Law, the governing body of the City of Saraland adopted Ordinance No. 687 levying a use tax effective March 1, 2001. The use tax rates are the same as the sales tax rates indicated 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%

If sales are made and delivered 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.

Ordinance No. 687 also levies a use tax on tangible personal property purchased outside the corporate limits of the city and its police jurisdiction for use, storage, or other consumption within the corporate limits of the city and its police jurisdiction. The rates of tax are the same as the sales tax rates.

The sales & use tax referred to above takes the place of the sales tax levied by Ordinance No. 203 adopted March 13, 1969.

You can now prepare and pay your state sales tax and local sales and use 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 Saraland tax is included on the local tax electronic return. Simply enter the gross sales and deductions, and all calculations will be done automatically for you. Otherwise, the City of Saraland sales & use 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 use 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.

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