| Finance Department - Tax Rates |
TOPICS OF INTEREST
TAX RETURN DUE DATE
BUSINESS RECORDS
ONLINE FILING
NEW BUSINESSES
TAX ACCOUNT NUMBER
AUTHORIZE SOMEONE ELSE TO DISCUSS MY TAX MATTERS
TAX RETURN DUE DATE
All tax forms and payments are due on or before the 20th day of the month following the accrual of tax. If the 20th falls on a weekend or holiday, the return must be postmarked on or before the next working day to be timely filed. The City allows some sales, use and rental taxes to be paid quarterly or annually depending on business activity. You must contact the Finance Department to change the frequency of tax return filing requirements.
BUSINESS RECORDS
Per City law, all individuals and entities having a city business license must keep an accurate and complete set of records, books, invoices, and other information sufficient to allow the City to determine the correct amount of any tax, license, permit or fee administered by the City. It is recommended that businesses retain records for at least six (6) years.
Required records include, but are not limited to records showing:
All income of the business, whether by cash, check, credit or property.
Customer invoices establishing the delivery location of business merchandise and taxes collected.
Customer sales tax exemption documents, when applicable.
All banking activities.
All purchases by the business, whether by cash, check, credit or property.
Invoices from vendors.
Payroll records.
Real and personal property owned by the business.
Failure to keep proper records and make them available upon the city's request constitutes a misdemeanor offense for which the city may issue a citation for observed violations. You are strongly encouraged to consult with your advisors about the law's requirements, or contact city for more information. Retail businesses receiving primarily cash are especially encouraged to establish proper recordkeeping procedures to avoid city penalties.
ONLINE FILING
The City provides online filing as a service to taxpayers. Currently, online filing for Sales/Use Tax, Rental Tax and Lodging Tax is available at no cost to the taxpayer.
Taxpayers are encouraged to visit the online filing website at Tax Return E-Filing or visit the Alabama Department of Revenue website at Alabama Department of Revenue
NEW BUSINESSES
All City business licensees are encouraged to contact their advisors about all potential tax matters; however, business licensees should:
o Notify the Finance Department of the date sales tax collection begins.
o File a tax return at least annually. If you have questions about your filing requirements, contact the Finance Department.
o Notify the Finance Department of business information changes, including closure of the business.
o If a business is sold, it is the responsibility of the purchaser of the business (successor) to pay any outstanding tax liabilities incurred by the previous owner.
o Contact the state and counties in which you conduct business in order to determine if you should register to collect or remit their tax.
TAX ACCOUNT NUMBER
If you have a City business license, you are already set up to pay the taxes indicated in your license application. If you are not required to have a business license but are required to pay taxes, you must complete a tax application: City of Huntsville Tax Application.
AUTHORIZE OTHER PARTY TO DISCUSS TAX MATTERS
If you desire to authorize other parties to discuss your tax matters with city representatives, you must complete and provide the city an authorization form, which is available at Tax Authorization Form.
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