| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption, or engaged in the business of leasing or renting tangible personal property, or engaged in the renting or furnishing of rooms, lodgings or accommodations to transients in the Town of Summerdale, Alabama, and its police jurisdiction (located in Baldwin County, Alabama). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the resolution adopted and approved by the Town of Summerdale on November 11, 2002, the Alabama Department of Revenue will begin collecting the city sales, use, rental and lodgings taxes previously collected by AlaTax, Inc. The Alabama Department of Revenue will begin collecting the Town of Summerdale taxes effective January 1, 2003. Therefore, your last Town of Summerdale sales, use, rental or lodgings tax returns filed with AlaTax, Inc. will be for the month of December 2002, due January 20, 2003.
The sales, use, rental and lodgings tax rates for the Town of Summerdale are as shown below:
| |
RATES |
RATES |
| General Rate | |
|
| Admissions to places of amusement and entertainment | |
|
| Retail Selling Price of food for human consumption sold through vending machines | |
|
| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvesting farm products |
|
|
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
|
|
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | |
|
|
|
RATES |
| General Rate |
|
| Auto |
|
| Linen |
|
| |
RATES |
| General Rate | |
If sales, rentals or lodgings are made and delivered or offered to consumers outside the corporate limits of the Town of Summerdale but within the police jurisdiction, the rates of tax are one-half of those stated above.
You can now prepare and pay your state sales tax and local sales, use, rental and lodgings taxes online for FREE! Simply go to our Web site at: www.ador.state.al.us/salestax/efiling.html, and follow the instructions. If you choose to file and pay electronically, the Town of Summerdale tax is included on the electronic local tax return. Simply enter the gross sales and deductions, and all calculations will be done automatically for you. Otherwise, the Town of Summerdale sales, use, rental or lodgings tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return, and mailed to the address at the top of the return. If you have Town of Summerdale sales, use, rental or lodgings tax to remit and find no Town of Summerdale entry in Column A, you should write in “Summerdale”, Tax Code 9649 in Column B, and the appropriate tax type in Column C.
Please direct all questions regarding the Town of Summerdale sales, use, rental and lodgings taxes to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490