| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS engaged in the business of leasing or renting tangible personal property in the City of Springville, Alabama (located in St. Clair County). |
On August 21, 2003 the governing body of the City of Springville adopted Ordinance No. 2003 14 levying a rental tax that will be administered by the Alabama Department of Revenue. This ordinance levies a three percent (3%) 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 Springville in the business of leasing or renting any automotive vehicle or truck trailer, semi-trailer or house trailer shall be at the rate of three percent (3%) 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 Springville shall be taxed at the rate of three percent (3%) 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 City of Springville rental tax effective November 1, 2003. Your first report to be filed with the Alabama Department of Revenue will be for the month of November 2003 and is due on or before December 20, 2003.
The City of Springville rental tax must be included on your Alabama Department of Revenue electronic local tax return. Simply enter the gross receipts and deductions, and all calculations will be done automatically for you. If you have City of Springville rental tax to remit, please use Tax Code 9714 and tax type RT (Rental Tax).
Please direct all questions regarding the City of Springville tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490