SHORTER
 
TO: ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption and those who are engaged in the renting or furnishing of rooms, lodgings or accommodations to transients in the Town of Shorter, Alabama, and its police jurisdiction (located in Macon County).
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Shorter resolution adopted and approved by the Town Council on January 8, 2004, the Alabama Department of Revenue will begin collecting the town sales, use and lodgings taxes previously collected by AlaTax Local Government Services. The Alabama Department of Revenue will begin collecting the Town of Shorter taxes effective March 1, 2004. Therefore, your last Town of Shorter sales, use or lodgings tax return filed with AlaTax Local Government Services will be for the month of February 2004, due March 20, 2004.

The total sales, use and lodgings tax rates for the Town of Shorter are as shown below:

Sales  & Use Taxes
RATES
General Rate
4.000
Admissions to places of amusement and entertainment
4.000
Retail Selling Price of food for human consumption sold through vending machines
4.000
Net difference paid for machines, machinery, and equipment used in planting,
cultivating and harvesting farm products
1.500
Machines and parts and attachments for machines used in manufacturing tangible
personal property
1.500
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers
1.500

 

Lodging Taxes
RATES
General Rate
1.000

The Law requires that the Town of Shorter tax be collected from your customers in the same manner as the State Sales Tax. When you file and pay electronically, the Town of Shorter sales, use or lodgings tax is to be included on the electronic local tax return assigned to you (City and County Tax Return, Form 9501). Simply enter the gross sales/lodgings receipts and deductions, and all calculations will be done automatically for you. The Tax Code for the Town of Shorter is 9702.

If sales are made and delivered or lodgings are offered to consumers outside the corporate limits of the Town of Shorter but within the police jurisdiction, the rates of tax are one-half of those stated above.

Please direct all questions regarding the Town of Shorter sales, use or lodgings tax to this office.

ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490

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