Current through Register Vol. 43, No. 02, November 27, 2024
(1) The term
"Department" as used in this rule shall mean the Department of Revenue of the
State of Alabama.
(2) The term
"state-administered local taxes" as used in this rule shall mean county and
municipal sales, use, rental, and lodgings taxes which are administered and
collected by the Department of Revenue of the State of Alabama.
(3) Every person required by law to report
and pay a state-administered local tax shall prepare and forward to the
Department, within the time prescribed by law, a city and county tax return for
each tax reporting period on a form prescribed by the Department and pay to the
Department the amount of tax shown due on the return.
(4) All state-administered local taxes shall
be reported on a single form requiring the following information:
(a) Period covered by the return and the due
date of the return,
(b) Taxpayer's
legal name,
(c) Taxpayer's complete
address,
(d) Taxpayer's tax account
number,
(e) Taxpayer's aggregate
chain number as assigned by the Department.
(f) A breakdown of sales tax information by
locality code as follows:
1. Total gross
sales, the total collections during the reporting period on credit sales
previously claimed as a deduction, and the cost of property purchased at
wholesale withdrawn for use or consumption, by tax rate type as follows:
(i) Automotive vehicles, truck trailers,
semitrailers, and house trailers;
(ii) Farm machinery and equipment;
(iii) Machines used in mining, quarrying,
manufacturing, compounding, or processing tangible personal property;
(iv) Food and food products for human
consumption not including beverages other than coffee, milk, milk products, and
substitutes therefor sold through vending machines; and,
(v) All other tangible personal property in
the local taxing jurisdiction, and gross receipts from places of
amusement.
2. Total
deductions claimed by applicable tax rate,
3. Measure of tax by applicable tax
rate,
4. Gross tax due by
applicable tax rate,
5. Number of
automotive vehicles withdrawn for use as demonstrators,
6. Total demonstrator fee due,
7. Total gross amount of tax due,
8. Discount due for prompt payment, if
applicable,
9. Penalty and interest
due, if applicable, and
10. Total
amount due.
(g) A
breakdown of rental tax information by locality code as follows:
1. The gross proceeds derived from the
leasing or rental by tax rate type as follows:
(i) Automotive vehicles, truck trailers,
semitrailers, and house trailers;
(ii) Linens and garments; and,
(iii) All other tangible personal
property.
2. Total
deductions claimed by applicable tax rate,
3. Measure of tax by applicable tax
rate,
4. Gross tax due by
applicable tax rate,
5. Total gross
amount of tax due,
6. Penalty and
interest due, if applicable, and
7.
Total amount due.
(h) A
breakdown of lodgings tax information by locality code as follows:
1. Total gross charges, both cash and credit,
from the rental of rooms, lodgings, accommodations, and services furnished to
transients and collections on credit charges previously claimed as a
deduction,
2. Total
deductions,
3. Measure of
tax,
4. Gross amount of
tax,
5. Discount for prompt payment
of tax, if applicable,
6. Penalty
and interest due, if applicable, and
7. Total amount due.
(i) A breakdown of sellers use tax
information by locality code as follows:
1.
Total sales price and total collections during the reporting period on credit
sales previously claimed as a deduction, by tax rate type as follows:
(i) Automotive vehicles, truck trailers,
semitrailers, and house trailers;
(ii) Farm machinery and equipment;
(iii) Machines used in mining, quarrying,
manufacturing, compounding, or processing tangible personal property;
and,
(iv) All other tangible
personal property sold for delivery in the local taxing jurisdiction.
2. Total deductions claimed by
applicable tax rate,
3. Measure of
tax by applicable tax rate,
4.
Gross tax due by applicable tax rate,
5. Total gross amount of tax due,
6. Penalty and interest due, if applicable,
and
7. Total amount due.
(j) A breakdown of consumers use
tax information by locality code as follows:
1. Total purchase price of tangible personal
property purchased outside the local taxing jurisdiction for use, storage, or
consumption in the jurisdiction, or purchased within the jurisdiction on which
the sales or use tax due was not paid, by tax rate type as follows:
(i) Automotive vehicles, truck trailers,
semitrailers, and house trailers;
(ii) Farm machinery and equipment;
(iii) Machines used in mining, quarrying,
manufacturing, compounding, or processing tangible personal property;
and,
(iv) All other tangible
personal property.
2.
Total deductions claimed by applicable tax rate, including a measure to allow
credit for taxes paid to another state or to a political subdivision of another
state under a requirement of law on out-of-state purchases,
3. Measure of tax by applicable tax
rate,
4. Gross tax due by
applicable tax rate,
5. Total gross
amount of tax due,
6. Penalty and
interest due, if applicable, and
7.
Total amount due.
(k)
Total amount due for all state-administered local taxes reported on the
return.
(l) Credit due for a
previous overpayment. Any credit taken for previous overpayment must be
approved in advance by the Department.
(m) Net amount due (total amount due less
approved credit due).
(n) The total
amount remitted.
(o) An indication
as to whether the taxes shown due on the return have been remitted through an
electronic funds transfer, and
(p)
The taxpayer's signature and the date the return is signed.
(5) Effective October 1, 2003,
state-administered local sales, use, rental and lodgings taxes are required to
be filed electronically. However, when a waiver from the requirement to file
electronically has been granted by the Commissioner of Revenue, the taxpayer
shall file on printed forms provided by the Department. (Rule
810-1-6-.05).
(6) Items (a) through (e) in paragraph (4) of
this rule shall be pre-populated or preprinted on the return by the Department
based on the information in its files. The taxpayer, however, shall be
responsible for notifying the Department if the account information is
incorrect. Also, the locality names, locality codes, tax types, and rate types
shall be pre-populated or preprinted on the return by the Department based on
the county and municipal taxes previously reported by the taxpayer. If the
taxpayer is liable for any state-administered local tax for a county or
municipality which is not pre-populated or preprinted on the form by the
Department, the taxpayer shall add the name, locality code, tax type and rate
types of the county or municipality to the return and report the tax, penalty,
interest, or discount applicable to that county or municipality. The
information required in items (f) through (p) in paragraph (4) shall be
provided by the taxpayer.
(7) The
city and county tax return outlined in this rule shall constitute the standard
multiple jurisdiction tax form and the single jurisdiction tax form referenced
in Section
11-51-210(a) and
shall be used to report all state-administered local taxes for periods covering
October 2003 forward. State-administered local taxes for periods prior to
October 2003 shall be reported on forms furnished by the Department prior to
the adoption of the new standard form outlined in this rule.
