| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the City of Brundidge, Alabama, and its police jurisdiction (located in Pike County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the City of Brundidge Resolution 2005-09 adopted and approved by the City Council of Brundidge on March 1, 2005, the Alabama Department of Revenue will begin collecting the sales and use tax previously collected by AlaTax Local Government Services. The Alabama Department of Revenue will begin collecting the City of Brundidge sales and use taxes effective April 1, 2005. Therefore, your last City of Brundidge sales or use tax return filed with AlaTax Local Government Services will be for the month of March 2005 due on April 20, 2005.
The sales and use tax rates for the City of Brundidge are as shown below:
| |
|
| General Rate | |
| Admissions to places of amusement and entertainment | 2.000 |
| 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 | |
If sales are made and delivered to consumers outside the corporate limits of the City of Brundidge but within the police jurisdiction, the rates of tax are one-half the rates shown above.
The Law requires that the City of Brundidge taxes be collected, reported and remitted in the same manner as the State Taxes. When you file and pay electronically, the City of Brundidge sales and use taxes are to be included on the electronic city/county tax return assigned to you (City and County Tax Return, form 9501). Simply enter the gross sales/purchases and deductions, and all calculations will be done automatically for you. You may file this tax online through the Internet at www.ador.state.al.us/salestax/efiling.html, or through the telephone by calling toll free 1-800-828-1727. Telephone-filers should use Locality Code 9676.
Please direct all questions regarding the City of Brundidge sales and use tax
to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490