On January 8, 2004 the governing body of the Town of Shorter adopted Ordinance No. 04 01 levying a rental tax that will be administered by the Alabama Department of Revenue. This ordinance levies a four percent (4%) rental tax on the gross proceeds derived by the lessor from the renting or leasing of tangible personal property.  The rental or lease tax on each person engaging or continuing within the Town of Shorter in the business of leasing or renting any automotive vehicle or truck trailer, semi-trailer or house trailer shall be at the rate of one and one-half percent (1.5%) of the gross proceeds derived by the lessor from the lease or rental of such tangible personal property. Persons engaged in the renting or leasing of linens and garments within the Town of Shorter shall be taxed at the rate of four percent (4%) of the gross proceeds derived by the lessor from the lease or rental of such linens and garments.

The Alabama Department of Revenue will begin collecting the Town of Shorter rental tax effective March 1, 2004. Your first report to be filed with the Alabama Department of Revenue will be for the month of March 2004 and is due on or before April 20, 2004.

When filing electronically, the Town of Shorter rental tax must be included on the electronic local tax return. Simply enter the gross receipts and deductions, and all calculations will be done automatically for you. If you have Town of Shorter rental tax to remit, please use Tax Code 9702 and tax type RT (Rental Tax).

Please direct all questions regarding the Town of Shorter rental tax to this office.

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