WETUMPKA
| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS engaged in the business of leasing or renting tangible personal property in the City of Wetumpka, Alabama, and its police jurisdiction (Elmore County). |
On May 18, 1998 the governing body of the City of Wetumpka adopted Ordinance No. 98-6 levying a two percent (2%) 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 Wetumpka in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be at the rate of one half of one percent (1/2%) 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 Wetumpka shall be taxed at the rate of two percent (2%) of the gross proceeds derived by the lessor from the lease or rental of such linens and garments.
If leases are made to lessees outside the corporate limits of the City of Wetumpka but within the police jurisdiction, the rates of tax are one-half of those stated above.
The Alabama Department of Revenue will begin collecting the City of Wetumpka rental taxes effective July 1, 1998. Your first report to be filed with the Alabama Department of Revenue will be for the month of July 1998 and is due on or before August 20, 1998.
Please direct all questions regarding the City of Wetumpka Rental tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P.O. Box 327710
Montgomery, AL 36132-7710
(334) 242-1490