| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or other consumption in the City of Sheffield, Alabama, (Colbert County). |
On September 28, 1999 the governing body of the City of Sheffield adopted an ordinance increasing the rates of Sheffield sales and use tax. The increased rates of sales and use tax are effective November 1, 1999 as follows:
| OLD RATES |
NEW RATES |
|
| General Rate | 3% | 3 1/2% |
| Admissions to places of amusement and entertainment | 3% | 3 1/2% |
| Cost of food for human consumption sold through vending machines | 3% | 3 1/2% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 3/8 of 1% | 3/8 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 3/8 of 1% | 3/8 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 3/8 of 1% | 3/8 of 1% |
Forms to be used in reporting the tax will be mailed to you before December 1, 1999, so that you can mail your report for November 1999, on or before December 20.
If you need additional information, please contact this office.