ORDINANCE # 2017-B
BE IT ORDAINED BY THE TOWN COUNCIL OF NATURAL BRIDGE, ALABAMA, AS FOLLOWS
There is hereby levied, in addition to all other taxes of every kind, and shall be collected as herein provided, a sales tax against the person as defined in § 5-1-4(a) 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:
(a) General Rate. Upon every person, firm, or corporation, (including the State of Alabama, 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, and any association or other agency or instrumentality of such institutions) engaged, or continuing within the Town of Natural Bridge in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, an amount equal to three percent (3%) of the gross proceeds of sales of the business except where a different amount is expressly provided herein. 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 sales of each business, and when his books are not so kept he shall pay the tax as retailer on the gross sales of the business.
(b) Amusement/Entertainment Rate. Upon every person, firm or corporation engaged, or continuing within this town in the business of conducting, or operating, places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games, (including athletic contests, conducted by or under the auspices of any educational institution whether such institution or association be a denominational, a state, or county, or a municipal institution or association of 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 place or places where any admission fee is charged, including public bathing places, public dance halls of every kind and description within this town, an amount equal to three percent (3%)of the gross receipts of any such business.
(c) Automotive Rate. Upon every person, firm or corporation engaged, or continuing within, this town in the business of selling at retail any automotive vehicle or truck trailer, semi-trailer or house trailer, an amount equal to one percent (1%) of the gross proceeds of sale of said automotive vehicle or truck trailer, semi-trailer or house trailer, provided, however, 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 herein, a fee of Twenty-five ($25.00) and no/100 dollars per year or part thereof during which such automotive vehicle, truck trailer, semi-trailer or house trailer shall remain the property of such person. Each such year or part thereof shall begin with the day or anniversary date, as the case may be, of such withdrawal and shall run for the twelve (12) succeeding months or part thereof during which such automotive vehicle, truck trailer, semi-trailer or house trailer shall remain the property of such person.
(d) Agricultural Machine Rate. Upon every person, firm or corporation engaged or continuing within this town 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 thereof 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, an amount equal to one percent (1%) of the gross proceeds of the sale thereof. Provided, however, the percent rate herein prescribed with respect to parts, attachments, and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities. 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 in a series of trades as a credit or party payment on sale of a new or used machine, machinery or equipment, the tax levied herein 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.
(e) Vending Machine Rate. Upon every person, firm or corporation engaged or continuing within this town in the business of selling through coin-operate dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products and substitutes therefore, there is hereby levied a tax equal to three percent (3%) of the cost of such food, food products and beverages sold through such machines, which cost for the purpose of this subsection shall be the gross proceeds of sales of such business.
(f) Machine Rate. Upon every person, firm or corporation engaged or continuing within this Town of Natural Bridge 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, that the term “machines,” as herein used 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 therefore, 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 are customarily so used.
Section 2. Collection and Payment of Taxes Herein Levied.
The taxes levied under the provisions of this ordinance shall be due and payable in monthly installments on or before the twentieth (20th) day of the month next succeeding the month in which the tax accrues. On or before the twentieth (20th) day of each month beginning with the month following the month during which this ordinance becomes effective, every person on whom the taxes levied by this ordinance are imposed shall render a true and correct statement showing the gross sales, the gross proceeds or gross receipts which are not subject to the said taxes, or are not to be used as a measurement of the taxes due by such person, and the nature thereof, together with such other information as may be required, as herein, provided, and at the time of making said monthly report such person shall compute the amount of the taxes due and shall pay the amount of taxes due and shall pay the amount of taxes shown to be due. The said taxes shall be paid to the Town Clerk and the monthly statements or reports herein provided for shall be filed with the Town Clerk and shall be in such form as the Town Council may prescribe. If any person subject to this ordinance should willfully make a false return or false statement of facts in any statement or report required hereunder, he shall be guilty of a misdemeanor and upon conviction shall be punished accordingly.
Section 3. Adding Amount of Tax to Price.
Any person on whom the taxes levied by this ordinance are imposed may add the tax herein levied to the sale price of the goods sold or to the admission price to a place of amusement and may collect the amount so added from the purchaser, or person paying the admission price; but this section is not mandatory.
Section 4. Records.
It shall be the duty of every person engaging or continuing in any business for which a privilege tax is imposed by this ordinance, to keep and preserve suitable records of the gross sales, gross proceeds of sales and gross receipts of sales of such business and such other books or accounts as may be necessary to determine the amount of tax for which he is liable, under the provisions of this ordinance, and it shall be the duty of every person to keep and preserve for a period of three (3) years, all invoices of goods, wares and merchandise purchased for resale or otherwise for examination at any time by the Town or its agent. Any person selling both at wholesale and retail shall keep his books so as to show separately the gross proceeds of wholesale sales and the gross proceeds of retail sales. The books, records and accounts provided for in this section shall at all times be open to examination by The Town Clerk, and by any other person designated by the Town Council.
Section 5. Use of Proceeds from Taxes Herein Levied.
The proceeds from the tax herein levied, (100%) shall be paid into the Town general fund to be expended as provided by law and shall be used for such purpose or purposes as the council may from time to time direct and provide for including the requirements for the expenditure of funds collected within the town.
Section 6. Subject to State Sales Tax Regulation.
To the extent required by Act 98-192, “Local Tax Simplification Act of 1998”, and unless otherwise provided for within this article, the town hereby adopts and includes as a part hereof by reference all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated under the Alabama Administrative Procedures Act, direct pay permit and drive-out certificate procedures, statutes of limitation, penalties, fines, punishments, and deductions for the corresponding state tax as are provided by Sections 40-2A-7, 40-23-1, 40-23-2, 40-23-2.1, 40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to the tax rate.”
Section 7. Effective date.
This ordinance shall become effective February 1st, 2018.
Section 8. Severability.
The sections, paragraphs, sentences, clauses and phrases of this ordinance are severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional by a court of competent jurisdiction, then such ruling shall not affect any other paragraphs and sections, since the same would have been enacted by the municipality council without the incorporation of any such unconstitutional phrase, clause, sentence, paragraph or section.
Section 9. Repealer.
All ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby repealed.
Adopted and approved this 19th day of December , 2017
Cindy M. Reed Town Clerk
A. G. Parrish Mayor