ST. FLORIAN
| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of St. Florian, Alabama, and its police jurisdiction (Lauderdale County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975,
and Resolution No. 113 adopted and approved by the city council on May 11, 1998,
the Alabama Department of Revenue will begin collecting the sales and use
taxes previously collected by Crockers Accounting. The Alabama Department
of Revenue will begin collecting the Town of St. Florian sales taxes
effective August 1, 1998.
The sales and use tax rates for the Town of St. Florian are as shown
below:
| General Rate | 2% |
| Admissions to places of amusement and entertainment | 2% |
| Cost of food for human consumption sold through vending machines | 2% |
| Net difference paid for machines, machinery and equipment used in planting, cultivating, and harvesting farm products | 2% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 2% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers. | 2% |
If sales are made and delivered to consumers outside the corporate limits of
the Town of St. Florian but within the police jurisdiction, the rates of tax
are one-half of those stated above.
The Law requires that the tax be collected from your customers in the same
manner as the State Sales Tax.
Ordinance No. 33 also levies a use tax on tangible personal property
purchased outside the corporate limits of the Town and its police jurisdiction
for use, storage, or other consumption within the corporate limits of the Town
and its police jurisdiction. The rates of tax are the same as the sales tax
rates.
The Town of St. Florian Sales and Use tax returns will be filed in the same
manner as your State Reports and should be mailed to:
ALABAMA DEPARTMENT OF REVENUE
A reporting form for the Town of St. Florian must be used in filing your return and a separate
remittance must be attached to the return. Please make your remittance payable to the Alabama
Department of Revenue. The tax collected for Town of St. Florian will be returned to the Town.
New forms for use in filing the St. Florian returns will be mailed to you before September 1,
1998, so you can file your report for the month of August 1998, on or before September 20.
Businesses that report all local taxes on the city and county consolidated
tax return will not receive individual St. Florian forms. Those filing on consolidated
tax returns are required to add St. Florian and the 9478 prefix code.
Please direct all questions regarding the Town of St. Florian tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P.O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490