FALKVILLE
Revised 2/24/05
| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption or leasing or renting tangible personal property in the Town of Falkville, Alabama, and its police jurisdiction (located in Morgan County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Falkville resolution #2004-24 adopted and approved by the Town Council of Falkville on December 7, 2004, the Alabama Department of Revenue will begin collecting the sales, use and rental tax previously collected by AlaTax LGS. The Alabama Department of Revenue will begin collecting the Town of Falkville sales, use and rental taxes effective March 1, 2005. Therefore, your last Town of Falkville sales, use or rental tax return filed with AlaTax LGS will be for the month of February 2005 due March 20, 2005.
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| General Rate | |
| Admissions to places of amusement and entertainment | 3.000 |
| 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 | |
| |
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| General Rate | |
| Auto | |
| Linen | 3.000 |
If sales are made and delivered to consumers, or rentals or leases of tangible personal property are made and delivered to consumers outside the corporate limits of the Town of Falkville but within the police jurisdiction, the rates of tax are one-third (1/3) the rates shown above.
The Law requires that the Town of Falkville taxes be collected, reported and remitted in the same manner as the State Taxes. When you file and pay electronically, the Town of Falkville sales, use and rental 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 amounts and deductions, and all calculations will be done automatically for you. You may file these taxes 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. To file and pay Falkville taxes, use Falkville Locality Code 9611 for sales, rentals or leases made and/or delivered to consumers inside the corporate limits of the Town of Falkville, and use Falkville PJ Locality Code 9511 for sales, rentals or leases made and/or delivered to consumers outside the corporate limits of the Town of Falkville but within the police jurisdiction.
Please direct all questions regarding the Town of Falkville sales, use and
rental taxes to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490