| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS engaged in the business of leasing or renting tangible personal property in the City of Slocomb, and its police jurisdiction, (Geneva County). |
On December 6, 1999, the governing body of the City of Slocomb adopted Ordinance No. 99-11 levying a city rental tax that will be administered by the Alabama Department of Revenue.
Ordinance No. 99-11 levies a two percent (2%) 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 City of Slocomb in the business of leasing or renting any automotive vehicle or truck trailer, or semitrailer or house trailer shall be at the rate of two percent (2%) 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 City of Slocomb shall be taxed at the rate of two percent (2%) of the gross proceeds derived by the lessor from the lease or rental of such linens and garments.
If leases are made to lessees outside the corporate limits of the City of Slocomb but within the police jurisdiction, the rates of tax are one-half of those stated above.
The Alabama Department of Revenue will begin collecting the City of Slocomb rental taxes effective February 1, 2000. Your first report to be filed with the Alabama Department of Revenue will be for the month of February 2000 and is due on or before March 20, 2000. The City of Slocomb rental tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return. If an entry for Slocomb Rental Tax is not on your return you should write in "Slocomb" in Column A, Tax Code 9322 in Column B and Tax Type RT in Column C.Please direct all questions regarding the City of Slocomb rental tax to this office.