Sales tax: Difference between revisions
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(→Shelby County: Alabaster raised in 2011.) |
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* [[Birmingham]]: 4% (raised from 3% in 2007 for 5 years, extended another 5 years in 2013) | * [[Birmingham]]: 4% (raised from 3% in 2007 for 5 years, extended another 5 years in 2013) | ||
* [[Center Point]]: 2% | * [[Center Point]]: 2% | ||
* [[Clay]]: 2% | * [[Clay]]: 4% (raised from 2% in August 2013) | ||
* [[Fairfield]]: 4% | * [[Fairfield]]: 4% | ||
* [[Fultondale]]: 4% | * [[Fultondale]]: 4% | ||
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===Shelby County=== | ===Shelby County=== | ||
[[Shelby County]] adds a 1% levy, for a county-wide 5% base sales tax, to which individual municipalities add their own sales taxes. | [[Shelby County]] adds a 1% levy, for a county-wide 5% base sales tax, to which individual municipalities add their own sales taxes. | ||
* [[Alabaster]]: 4% | * [[Alabaster]]: 4% (raised from 3% effective December 1, 2011) | ||
* [[Calera]]: 4% (raised from 3% effective June 1, 2013) | * [[Calera]]: 4% (raised from 3% effective June 1, 2013) | ||
* [[Chelsea]]: 3% | * [[Chelsea]]: 4% (raised from 3% on May 7, 2013) | ||
* [[Harpersville]]: 3% | * [[Harpersville]]: 4% (raised from 3% effective July 1, 2013) | ||
* [[Helena]]: 4% | * [[Helena]]: 4% | ||
* [[Montevallo]]: 4% | * [[Montevallo]]: 4% | ||
* [[Pelham]]: 3% | * [[Pelham]]: 4% (raised from 3% effective September 1, 2013) | ||
* [[Vincent]]: 4% | * [[Vincent]]: 4% | ||
* [[Wilsonville]]: 3% | * [[Wilsonville]]: 3% | ||
==Exceptions== | ==Exceptions== | ||
=== Public contracts === | |||
=== Non profits === | |||
=== Auto sales === | |||
=== Sales tax holidays === | |||
==Controversies== | ==Controversies== | ||
=== Sales tax as a regressive tax === | |||
=== Sales taxes in police jurisdictions outside municipal boundaries === | |||
=== Sales tax referenda === | |||
[[Category:Taxes]] | [[Category:Taxes]] | ||
Latest revision as of 15:57, 18 September 2013
Sales tax is a public levy assessed on retail transactions. In the Birmingham area, sales taxes are collected by the State of Alabama, by individual counties, and by municipalities. State sales tax stands at 4 percent.
Tax rates
Jefferson County
Jefferson County adds a 2% levy, for a county-wide 6% base sales tax, to which individual municipalities add their own sales taxes.
- Adamsville: 3.5%
- Bessemer: 4%
- Birmingham: 4% (raised from 3% in 2007 for 5 years, extended another 5 years in 2013)
- Center Point: 2%
- Clay: 4% (raised from 2% in August 2013)
- Fairfield: 4%
- Fultondale: 4%
- Gardendale: 4%
- Graysville: 3%
- Homewood: 3%
- Hoover: 3%
- Hueytown: 4%
- Irondale: 4%
- Kimberly: 3%
- Leeds: 4%
- Midfield: 4%
- Morris: 4% (raised from 3% in 2011)
- Mountain Brook: 3%
- Pleasant Grove: 3%
- Sylvan Springs: 3%
- Trafford: 3%
- Trussville: 4%
- Warrior: 4% (raised from 3% on February 5, 2013)
- Vestavia Hills: 3%
Shelby County
Shelby County adds a 1% levy, for a county-wide 5% base sales tax, to which individual municipalities add their own sales taxes.
- Alabaster: 4% (raised from 3% effective December 1, 2011)
- Calera: 4% (raised from 3% effective June 1, 2013)
- Chelsea: 4% (raised from 3% on May 7, 2013)
- Harpersville: 4% (raised from 3% effective July 1, 2013)
- Helena: 4%
- Montevallo: 4%
- Pelham: 4% (raised from 3% effective September 1, 2013)
- Vincent: 4%
- Wilsonville: 3%