| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption, leasing or renting tangible personal property, or renting rooms, lodgings or accommodations to transients in the City of Talladega, Alabama, and its police jurisdiction (Talladega County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the City of Talladega resolution adopted and approved by the city council on April 17, 2000, the Alabama Department of Revenue will begin collecting the sales and use, rental/lease, and lodgings taxes previously collected by the city. The Alabama Department of Revenue will begin collecting the City of Talladega taxes effective July 1, 2000.
The sales, use, rental, and lodgings tax rates for the City of Talladega are as shown below:
| Sales & Use Taxes | RATES |
| General Rate | 3% |
| Admissions to places of amusement and entertainment | 3% |
| Cost of food for human consumption sold through vending machines | 3% |
| Net difference paid for machines, machinery and equipment used in planting, cultivating, and harvesting farm products | 3/4 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 3/4 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers | 3/4 of 1% |
| Rental/Lease Taxes | |
| General, and Linens/garments | 3% |
| Automotive vehicles, truck trailers, semi-trailers, and house trailers | 1/2 of 1% |
| Lodgings Tax | |
| General Rate | 8% |
If sales, storage use or consumption of tangible personal property, occurs outside the corporate limits of the City of Talladega but within the police jurisdiction, the rates of tax are one-half of those stated above. Note that no tax is levied in the police jurisdiction of the City of Talladega on rental/leases or lodgings.
The City of Talladega sales, use, rental, and 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 City sales, use, rental/lease, or lodgings taxes to remit and find no Talladega entry in Column A, you should write in Talladega, Tax Code 9387 in Column B, and the appropriate tax type in Column C.
Please direct all questions regarding the City of Talladega sales, use, rental, and lodgings taxes to this office.