AN ORDINANCE AMENDING CHAPTER IX ARTICLE 6 OF THE CODE OF ORDINANCES FOR THE CITY OF HALEYVILLE, ALABAMA
WHEREAS, the City of Haleyville last amended Chapter IX Article 6 of the Code of Ordinances for the City of Haleyville on December 18, 2017; and,
WHEREAS, the City of Haleyville has determined that the firm used for the collection of the taxes authorized in this Ordinance may change in the future and the language along with any clerical errors should be modified and/or corrected in anticipation of the change; and,
WHEREAS, the rate and purposes for the levy and collection of said tax remains the same; and,
NOW UPON CONSIDERATION of the foregoing:
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF HALEYVILLE, ALABAMA AS FOLLOWS:
Article 6. Sales Tax is hereby amended and restated as follows:
Section 9-60. Levy.
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 §40-23-1(a)(1) 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 City of Haleyville 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 four percent (4%) 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 city 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 city, an amount equal to four percent (4%) of the gross receipts of any such business.
(c) Automotive Rate. Upon every person, firm or corporation engaged, or continuing within, this city 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 city 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 city 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 four percent (4%) 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 City of Haleyville 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 9-61. 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 taxes herein levied shall be collected by the City or by such Third-Party company which the City may, from time to time, designate to manage and collect the taxes levied herein (hereinafter “Designated Tax Agent”), and the monthly reports or statements herein provided for shall be made to City or its Designated Tax Agent and in accordance with the applicable procedures of City/Designated Tax Agent. Should a Designated Tax Agent cease to make collections of the taxes herein levied, then the said taxes shall be paid to the City Clerk and the monthly statements or reports herein provided for shall be filed with the City Clerk and shall be in such form as the City Council may prescribe unless or until an alternate Designated Tax Agent is appointed by the City, at which time the new procedures will be provided to the taxpayer. 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 9-62. 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 9-63. Repealed.
Section 9-64. 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 City 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 RDS, by the City Clerk, and by any other person designated by the City Council.
Section 9-65. Levy-Police Jurisdiction.
Upon every person, firm or corporation engaged in the doing of any act or who shall do any act or continuing in the doing of any act, or engaged in the operation of any business, or who shall engage in the operation of any business, when the police jurisdiction of this city but beyond the corporate limits of said city, there is hereby levied, in addition to all other taxes of every kind now imposed by law or by municipal ordinance, to be collected as herein provided for the sales taxes herein levied within the corporate limits of the City of Haleyville, a sales tax equal to one-half (1/2) of that provided, levied or required in this ordinance for the doing of such act, or the engaging or continuing therein, or the engaging or continuing in the operation of such business within the corporate limits of this city. Provided further, that except for the amount of the sales tax herein levied within the police jurisdiction of said city but without the corporate limits thereof, all the provisions of this ordinance extend and apply to all the area within the police jurisdiction of the city.
Section 9-66. Discount For a Prompt Payment.
A discount equal to five percent (5%) of the first One Hundred and No/100 ($100.00) Dollars of each monthly installment of the taxes herein levied and two percent (2%) of that portion of each monthly installment of the said taxes in excess of One Hundred and No/100 ($100.00) Dollars and less than Four Hundred One and No/100 ($401.00) Dollars shall be allowed to each taxpayer in the filing of the monthly report with respect to such installment in the form and at the time herein provided upon payment of the amount of such monthly installment (minus said discount) at the time when such installment is required herein to be paid. If the report is not filed and payment is not made within the time herein provided with respect to any monthly installment of the tax herein levied, the taxpayer shall not be entitled to the said discount with respect to that monthly installment but shall pay the full amount of the tax then due together with interest at the rate of six percent (6%) per annum from the date on which payment became due.
Section 9-67. Use of Proceeds from Taxes Herein Levied.
The proceeds from the tax herein levied remaining after payment of the cost of collecting of the said tax, including all charges by RDS for such collection, and paid on account of the collection of the same shall be applied as follows:
For the first Three Percent (3%) levied and collected: (a) Ninety percent (90%) shall be paid into the City’s 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 police jurisdiction of the city; and (b) ten percent (10%) shall be paid over to the Haleyville City School System general fund to be expended as provided by law and shall be used for such purpose or purposes as the City Board of Education may from time to time direct and provide for the education of its students.
For the final One Percent (1%) levied and collected: Fifty percent (50%) shall be paid out to the Healthcare Authority of Haleyville and Winston County for the funding and expenditures as authorized under the enabling statute found in Section 22-21-310 et seq. Code of Alabama 1975 (commonly called the Heath Care Authorities Act of 1982); and fifty percent (50%) to be placed into an industrial development fund to be used for the support and promote industrial development 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 police jurisdiction of the city.
Section 9-68. Subject to State Sales Tax Regulation.
To the extent required by Act 98-192, “Local Tax Simplification Act of 1998”, (herein after “LTSA”) and unless otherwise provided for within this article, the city hereby adopts and includes as a part hereof by reference all definitions, exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated under the LTSA and 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, as either may be superseded or amended from time to time.
Section 9-69. Effective date.
This ordinance shall become effective February 4, 2019.
Section 9-69.1. 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 9-69.2 Repealer.
All ordinances or parts of ordinances in conflict with the provisions of this ordinance are hereby repealed.
Adopted and approved this 4th day of February 2019.
Christy Harbin Acting City Clerk