| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the City of Weaver, Alabama, and its police jurisdiction (Calhoun County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and Resolution No. 1-98 adopted and approved by the city council on January 13, 1998, the Alabama Department of Revenue will begin collecting the sales and use taxes previously collected by LGREC Inc. The Alabama Department of Revenue will begin collecting the City of Weaver sales and use taxes effective March 1, 1998.
The sales and use tax rates for the City of Weaver are as shown below:
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|
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 | 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers | 1% |
If sales are made and delivered to consumers outside the corporate limits of the City of Weaver but within the police jurisdiction, the rate of tax is 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. 216 also levies a use tax on tangible personal property purchased outside the corporate limits of the City and its police jurisdiction for use, storage, or other consumption within the corporate limits of the City and its police jurisdiction. The rates of tax are the same as the sales tax rates.
The City of Weaver Sales and Use tax return will be filed in the same manner as your State Report and should be mailed to:
A reporting form for the City of Weaver 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 the City of Weaver will be returned to the City.
New forms for use in filing the Weaver returns will be mailed to you before April 1, 1998, so you can file your report for the month of March 1998, on or before April 20.
Businesses that report all local taxes on the city and county consolidated tax return will not receive individual Weaver forms. Those filing on consolidated tax returns are required to add Weaver and the 9440 prefix code.
Please direct all questions regarding the City of Weaver tax to this office.