CITY OF LANETT

ORDINANCE 09-13-02

SALES AND USE TAXES CODES

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BE IT ORDAINED that the SALES AND USE TAXES Code of Ordinances of the City of Lanett, Alabama, is amended as follows:

 

SECTION ONE. ARTICLE II is amended as follows:

 

Sec. 66-52. Levy of sales tax (In City).

 

There is hereby levied and imposed in the city, in addition to all other taxes of every kind now imposed by law, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales or gross receipts, as the case may be, as follows:

 

(1) Upon every person, including the state, the University of Alabama, Auburn University and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of such institutions, engaged or continuing within the city in the business of selling at retail any tangible merchandise and commodities of every kind and character (not including, however, bonds or other evidences of debts or stocks, nor sales of materials and supplies to any person for use in fulfilling a contract for the painting, repair or reconditioning of vessels, barges, ships or other watercraft of over 50 tons burden), an amount equal to FIVE PERCENT (5%) of the gross proceeds of sales of the business, except where a different amount is expressly provided in this section; provided, however, that any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such business at the rates specified when his books are kept so as to show separately the gross proceeds of sale of each business, and when his books are not so kept he shall pay the tax as a retailer, on the gross receipts of the business; and provided further, that where any used part, including tires, of an automotive vehicle or a truck trailer, semi-trailer or house trailer is taken in on trade, or in a series of trades, as a credit or part payment on the sale of a new or rebuilt part or tire, the tax levied in this subsection shall be paid on the net difference, that is, the price of the new or used part or tire sold less the credit for the used part or tire taken in trade; provided, however, that this subsection shall not be construed to include batteries.

 

(2) Upon every person engaged or continuing within the city in the business of conducting or operating places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prizefights, boxing and wrestling exhibitions, football and baseball games (including athletic contests conducted by or under the auspices of any educational institution within the state, or any athletic association thereof, or other association whether such institution or association be a denominational, a state, county, or municipal institution or association or association or a state, county or city school, or other institution, association, or school), skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or places or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description within the city, an amount equal to FIVE PERCENT (5%) of the gross receipts of any such business.

 

(3) Upon every person engaged or continuing within the city in the business of selling at retail machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, an amount equal to Two-half percent (21/2%) of the gross proceeds of the sale of such machines; provided, however, that the term “machines” as used in this subsection shall include machinery which is used for mining, quarrying, compounding, processing or manufacturing tangible personal property and the parts of such machines, attachments and replacements, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used.

 

(4) Upon every person engaged or continuing within the city in the business of selling at retail any automotive vehicle or truck, trailer, semi-trailer or house trailer, an amount equal to SEVEN TENTHS OF ONE PERCENT (.70%) of the gross proceeds of sale of the automotive vehicle or truck trailer, semi-trailer or house trailer; provided, however, that where a person subject to the tax provided for in this subsection withdraws from his stock in trade any automotive vehicle or truck, trailer, semi-trailer or house trailer for use by him or his employee or agent in the operation of such business, there shall be paid, in lieu of the tax levied in this subsection, a fee of $25.00 per year or its part during which such automotive vehicle, truck trailer, semi-trailer or house trailer shall remain the property of such person; provided, however, that each such year or part of a year shall be deemed to begin with the day or anniversary date, as the case may be, of such withdrawal and shall run for the 12 succeeding months or part of such period during which such automotive vehicle, truck, trailer, semi-trailer or house trailer shall remain the property of such person; and provided further that where any used automotive vehicle or truck trailer, semi-trailer or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale or a new or used vehicle, the tax levied in this subsection shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

 

(5) Upon every person engaged or continuing within the city in the business of selling, through coin-operated dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products and substitutes therefore, an amount equal to FIVE PERCENT (5%) of the cost of such food, food products and beverages sold through such machines, which cost for the purpose of this subsection (5) shall be the gross proceeds of sales of such business.

 

(6) Upon every person engaged or continuing within the city in the business of selling at retail any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery or equipment, attachments and replacements therefore which are made or manufactured for use on or on the operation of such machine, machinery, equipment, and which are necessary to and customarily used in the operation of such machine, machinery or equipment, an amount equal to Two-half percent (21/2%) of the gross proceeds of the sale; provided, however, that the Two-half percent (21/2%) rate prescribed in this subsection with respect to parts, attachments and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except for farm trailers used primarily in the production and harvesting of agricultural commodities; and provided further, that where any used machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock and poultry on farms, is taken in trade or a series of trades as a credit or part payment on a sale of a new or used machines, machinery or equipment, the tax levied in this subsection shall be paid on the net difference, that is, the price of the new or used machine, machinery or equipment sold, less the credit for the used machine, machinery or equipment taken in trade.

 

There are exempted however, from the provisions of this section and from the computation of the amount of the taxes imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.

 

Sec. 66-52. Levy of use tax. (In City)

 

There is hereby levied and imposed excise taxes on the storage, use or other consumption of property in the city as provided in this section:

 

(1) An excise tax is hereby levied and imposed on the storage, use or other consumption in the city of tangible personal property (not including, however, materials and supplies bought for use in fulfilling a contract for painting, repairing or reconditioning of vessels, barges, ships and other watercraft of more than 50 tons burden) purchased at retail on or after January 1, 1994, for storage, use or other consumption in the city, at the rate of FIVE PERCENT (5%) of the sale price of such property, except as provided in subsections (2), (3), (4) and (5) of this section.

 

(2) An excise tax is hereby levied and imposed on the storage, use or other consumption in the city of any machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, purchased at retail on or after January 1, 1994, for storage, use or other consumption in the city, at the rate of Two-half percent (2 1/2%) of the sales price of any such machine; provided, however, that the term “machine” as used in this subsection, shall include machinery which is used in mining, quarrying, compounding, processing or manufacturing tangible personal property, and the parts of such machines, attachments and replacements, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily used.

 

(3) An excise tax is hereby levied and imposed on the storage, use or other consumption in the city of any automotive vehicle or truck trailer, semi-trailer or house trailer purchased at retail on or after January 1, 1994, for storage, use or other consumption in the city, at the rate of one percent (1%) of the sales price of such automotive vehicle, truck trailer, semi-trailer or house trailer; provided, however, that where any used automotive vehicle or truck trailer, semi-trailer or house trailer is taken in trade, or in a series of trades as a credit or part payment on the sale of a new or used vehicle, the tax levied in this subsection shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

 

(4) An excise tax is hereby levied and imposed on the classes of tangible personal property, and at the rates authorized to be imposed on such classes, specified in subsections (1), (2) and (3) of this section, on the storage, use or other consumption in the performance of a contract in the city of any such tangible personal property, new or used, the tax to be measured by the sales price or the fair and reasonable market value of such tangible personal property when put into use in the city, whichever is less; provided, however, that the tax imposed by this subsection (4) shall not apply where the taxes imposed by subsection (1), (2) or (3) of this section apply.

 

(5) An excise tax is hereby levied and imposed on the storage, use or other consumption in the city of any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery or equipment, attachments and replacements therefore which are made or manufactured for use on or in the operation of such machine, machinery or equipment, and which are necessary to and customarily used in the operation of such machine, machinery or equipment, which is purchased at retail on or after January 1, 1994, for storage, use or other consumption in the city, at the rate of Two percent (2%) of the sales price of such property, regardless of whether the retailer is or is not engaged in business in the city; provided, however, that the Two percent (2%) rate prescribed in this subsection with respect to parts, attachments and replacements shall not apply to any automotive vehicle or trailer primarily for public highway use except farm trailers used primarily in the production and harvesting of agricultural commodities.

 

There are exempted from the provisions of this section, and from the taxes imposed by this section, the storage, use or other consumption of property the storage, use or other consumption of which is presently exempted under the state use tax statutes from the state use tax. Subject to those exemptions, every person storing, using or otherwise consuming in the city tangible personal property purchased, at retail on or after the effective date of the ordinance from which this division is derived shall be liable for the taxes imposed by this section, and the liability shall not be extinguished until the tax has been paid by such person; provided, however, that a receipt from the registered seller given in accordance with the provisions of the state use tax statutes, as made applicable to the taxes imposed by this section and incorporated in this subsection by reference and made a part of this section, to the purchaser of any property to be used, stored or consumed in the city shall be sufficient to relieve the purchaser from further liability for a tax to which such receipt may refer.

 

SECTION 2. DIVISION 3 IN POLICE JURISDICTION is amended as follows:

 

Sec. 66-83. Levy of sales tax. (In Police Jurisdiction)

 

There is hereby levied and imposed in the police jurisdiction, in addition to all other taxes of every kind now imposed by law, a privilege or license tax against the person on account of the business activities and in the amount to be determined by the application of rates against gross sales or gross receipts, as the case may be, as follows:

 

(1) Upon every person, including the state, the University of Alabama, Auburn University and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of such institutions, engaged or continuing within the police jurisdiction in the business of selling at retail any tangible merchandise and commodities of every kind and character (not including, however, bonds or other evidences of debts or stocks, nor sales of materials and supplies to any person for use in fulfilling a contract for the painting, repair or reconditioning of vessels, barges, ships or other watercraft of over 50 tons burden), an amount equal to TWO-HALF PERCENT (2 1/2%) of the gross proceeds of sales of the business, except where a different amount is expressly provided in this section; provided, however, that any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such business at the rates specified when his books are kept so as to show separately the gross proceeds of sale of each business, and when his books are not so kept he shall pay the tax as a retailer, on the gross receipts of the business; and provided further, that where any used part, including tires, of an automotive vehicle or a truck trailer, semi-trailer or house trailer is taken in on trade, or in a series of trades, as a credit or part payment on the sale of a new or rebuilt part or tire, the tax levied in this subsection shall be paid on the net difference, that is, the price of the new or used part or tire sold less the credit for the used part or tire taken in trade; provided, however, that this subsection shall not be construed to include batteries.

 

(2) Upon every person engaged or continuing within the police jurisdiction in the business of conducting or operating places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prizefights, boxing and wrestling exhibitions, football and baseball games (including athletic contests conducted by or under the auspices of any educational institution within the state, or any athletic association thereof, or other association whether such institution or association be a denominational, a state, county, or municipal institution or association or association or a state, county or city school, or other institution, association, or school), skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or places or places where an admission fee is charged, including public bathing places, public dance halls of every kind and description within the city, an amount equal to TWO-HALF Percent (2 1/2%) of the gross receipts of any such business.

 

(3) Upon every person engaged or continuing within the police jurisdiction in the business of selling at retail machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, an amount equal to ONE PERCENT (1%) of the gross proceeds of the sale of such machines; provided, however, that the term “machines” as used in this subsection shall include machinery which is used for mining, quarrying, compounding, processing or manufacturing tangible personal property and the parts of such machines, attachments and replacements, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily so used.

 

(4) Upon every person engaged or continuing within the police jurisdiction in the business of selling at retail any automotive vehicle or truck, trailer, semi-trailer or house trailer, an amount equal to  THREE AND ONE-HALF TENTHS OF ONE PERCENT (.35%) of the gross proceeds of sale of the automotive vehicle or truck trailer, semi-trailer or house trailer; provided, however, that where a person subject to the tax provided for in this subsection withdraws from his stock in trade any automotive vehicle or truck, trailer, semi-trailer or house trailer for use by him or his employee or agent in the operation of such business, there shall be paid, in lieu of the tax levied in this subsection, a fee of $25.00 per year or its part during which such automotive vehicle, truck trailer, semi-trailer or house trailer shall remain the property of such person; provided, however, that each such year or part of a year shall be deemed to begin with the day or anniversary date, as the case may be, of such withdrawal and shall run for the 12 succeeding months or part of such period during which such automotive vehicle, truck, trailer, semi-trailer or house trailer shall remain the property of such person; and provided further that where any used automotive vehicle or truck trailer, semi-trailer or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale or a new or used vehicle, the tax levied in this subsection shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

 

(5) Upon every person engaged or continuing within the police jurisdiction in the business of selling, through coin-operated dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products and substitutes therefore, an amount equal to TWO-HALF PERCENT (2 1/2%) of the cost of such food, food products and beverages sold through such machines, which cost for the purpose of this subsection (5) shall be the gross proceeds of sales of such business.

 

(6) Upon every person engaged or continuing within the police jurisdiction in the business of selling at retail any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery or equipment, attachments and replacements therefore which are made or manufactured for use on or on the operation of such machine, machinery, equipment, and which are necessary to and customarily used in the operation of such machine, machinery or equipment, an amount equal to ONE PERCENT (1%) of the gross proceeds of the sale; provided, however, that the ONE PERCENT (1%) rate prescribed in this subsection with respect to parts, attachments and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except for farm trailers used primarily in the production and harvesting of agricultural commodities; and provided further, that where any used machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock and poultry on farms, is taken in trade or a series of trades as a credit or part payment on a sale of a new or used machines, machinery or equipment, the tax levied in this subsection shall be paid on the net difference, that is, the price of the new or used machine, machinery or equipment sold, less the credit for the used machine, machinery or equipment taken in trade.

 

There are exempted however, from the provisions of this section and from the computation of the amount of the taxes imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.

 

Sec. 66-84. Levy of use tax. (In Police Jurisdiction)

 

There is hereby levied and imposed excise taxes on the storage, use or other consumption of property in the police jurisdiction as provided in this section:

 

(1) An excise tax is hereby levied and imposed on the storage, use or other consumption in the city of tangible personal property (not including, however, materials and supplies bought for use in fulfilling a contract for painting, repairing or reconditioning of vessels, barges, ships and other watercraft of more than 50 tons burden) purchased at retail on or after January 1, 1994, for storage, use or other consumption in the city, at the rate of TWO-HALF PERCENT (2 1/2%) of the sale price of such property, except as provided in subsections (2), (3), (4) and (5) of this section.

 

(2) An excise tax is hereby levied and imposed on the storage, use or other consumption in the police jurisdiction of any machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, purchased at retail on or after January 1, 1994, for storage, use or other consumption in the city, at the rate of ONE PERCENT (1%) of the sales price of any such machine; provided, however, that the term “machine” as used in this subsection, shall include machinery which is used in mining, quarrying, compounding, processing or manufacturing tangible personal property, and the parts of such machines, attachments and replacements, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation of such machines and are customarily used.

 

(3) An excise tax is hereby levied and imposed on the storage, use or other consumption in the police jurisdiction of any automotive vehicle or truck trailer, semi-trailer or house trailer purchased at retail on or after January 1, 1994, for storage, use or other consumption in the city, at the rate of ONE HALF PERCENT (1/2%) of the sales price of such automotive vehicle, truck trailer, semi-trailer or house trailer; provided, however, that where any used automotive vehicle or truck trailer, semi-trailer or house trailer is taken in trade, or in a series of trades as a credit or part payment on the sale of a new or used vehicle, the tax levied in this subsection shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

 

(4) An excise tax is hereby levied and imposed on the classes of tangible personal property, and at the rates authorized to be imposed on such classes, specified in subsections (1), (2) and (3) of this section, on the storage, use or other consumption in the performance of a contract in the police jurisdiction of any such tangible personal property, new or used, the tax to be measured by the sales price or the fair and reasonable market value of such tangible personal property when put into use in the city, whichever is less; provided, however, that the tax imposed by this subsection (4) shall not apply where the taxes imposed by subsection (1), (2) or (3) of this section apply.

 

(5) An excise tax is hereby levied and imposed on the storage, use or other consumption in the police jurisdiction of any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery or equipment, attachments and replacements therefore which are made or manufactured for use on or in the operation of such machine, machinery or equipment, and which are necessary to and customarily used in the operation of such machine, machinery or equipment, which is purchased at retail on or after January 1, 1994, for storage, use or other consumption in the city, at the rate of ONE PERCENT (1%) of the sales price of such property, regardless of whether the retailer is or is not engaged in business in the city; provided, however, that the ONE PERCENT (1%) rate prescribed in this subsection with respect to parts, attachments and replacements shall not apply to any automotive vehicle or trailer primarily for public highway use except farm trailers used primarily in the production and harvesting of agricultural commodities.

 

There are exempted from the provisions of this section, and from the taxes imposed by this section, the storage, use or other consumption of property the storage, use or other consumption of which is presently exempted under the state use tax statutes from the state use tax. Subject to those exemptions, every person storing, using or otherwise consuming in the city tangible personal property purchased, at retail on or after the effective date of the ordinance from which this division is derived shall be liable for the taxes imposed by this section, and the liability shall not be extinguished until the tax has been paid by such person; provided, however, that a receipt from the registered seller given in accordance with the provisions of the state use tax statutes, as made applicable to the taxes imposed by this section and incorporated in this subsection by reference and made a part of this section, to the purchaser of any property to be used, stored or consumed in the city shall be sufficient to relieve the purchaser from further liability for a tax to which such receipt may refer.

 

SECTION THREE. Other than provided herein, the remaining provisions of the sales and use tax ordinances shall remain the same.

 

Adopted this the 19th day of  August  2013.

 

 

 

Attest:

 

 

 

_________________________                 _____         _________________________

Oscar Crawley, Mayor                      Deborah Daniel, CMC, City Clerk