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LEGALS

Ordinance No. 2014-6

PURSUANT TO THE PROVISIONS OF ACT NO. 917, REGULAR SESSION OF THE LEGISLATURE 1969, THIS ORDINANCE LEVIES AN ADDITIONAL PRIVILEGE,
LICENSE OR EXCISE TAX AGAINST PERSONS, FIRMS OR CORPORATIONS STORING, USING, OTHERWISE CONSUMING OR ENGAGED IN THE BUSINESS OF
SELLING AT RETAIL TANGIBLE PERSONAL PROPERTY OR CONDUCTING PLACES OF AMUSEMENT IN THE CITY OF THOMASVILLE, ALABAMA, OR WITHIN
ITS POLICE JURISDICTION: PROVIDES FOR THE COLLECTION OF SAID TAXES: PROVIDED PENALTIES FOR THE COLLECTION OF THE SAID TAXES:
PROVIDED PENALTIES FOR THE VIOLATION OF THIS ORDINANCE: AND REPEALS A PRIOR ORDINANCE LEVYING SIMILAR TAXES.

Pursuant to the provisions of
Act No. 917, the Regular
Session Legislature of 1969,
BE IT ORDAINED BY THE
CITY COUNCIL OF THE
CITY OF THOMASVILLE,
IN THE STATE OF ALABAMA AS FOLLOWS:

Section 1. There is hereby
levied, in addition to all other
taxes of every kind now
imposed by law, and shall be
collected as herein provided, 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:

(a) 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 of
instrumentality of such institutions) engaged, or continuing
within the City of Thomasville
in business of selling at retail
any tangible personal property
whatsoever, including merchandise and commodities of
every kind and character (not
including, however, bonds or
other evidences of debts or
stocks, nor sale or sales or material and supplies to any person
for use in fulfilling a contract
for the painting, repair or reconditioning of vessels, barges,
ships, and other watercraft of
over fifty tons burden), an additional amount equal to 1/2 of
1% 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 not so kept
he shall pay the tax as retailer
on the gross sales of the business.

(b) Upon every person, firm or
corporation engaged, or continuing within the City of
Thomasville 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, 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 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
an admission fee is charged,
including public bathing places,

public dance halls of every kind
and description within the City
of Thomasville, an additional
amount equal to 1/2 of 1% of
the gross receipts of any such
business.

(c) Upon every person, firm or
corporation engaged or continuing within the City of
Thomasville in the business of
selling at retail machines used
in mining, quarrying, compounding, processing and manufacturing of tangible personal
property, an additional amount
equal to 1/2 of 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 and are customarily so used.

(d) Upon every person, firm or
corporation engaged or continuing within the City of
Thomasville in the business of
selling at retail any automotive
vehicle or truck trailer, semitrailer or house trailer, an additional amount equal to 1/2 of
1% of the gross proceeds of the
sale of said automotive vehicle
or truck trailer, semi-trailer or
house trailer for use by him or
by his employee or agent in the
operation of such business,
there shall be paid, in lieu of the
tax levied herein, a fee of
$100.00 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 succeeding months or part thereof
during which such automotive
vehicle, truck trailer, semi-trailer or house trailer shall remain
the property of such person.

Where any used automotive
vehicle or truck trailer, semitrailer or house trailer is taken in
trade or in a series of trades, as
a credit of part payment on the
sale of a new or used vehicle,
the tax levied herein 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.

(e) Upon every person, firm or
corporation engaged or continuing within the City of
Thomasville 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 thereof which are
made or manufactured for use
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
additional amount equal to 1/2
of 1% of the gross proceeds of
the sale thereof. Provided, however, the 1/2 of 1% 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
part payment on a sale of a new
or used machine, machinery or
equipment taken in trade.

(f) Upon every person, firm or
corporation engaged or continuing within this State 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, there
is hereby levied an additional
amount equal to 1/2 of 1% 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.

Section 2. Levy of the Tax in
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, within the police
jurisdiction of the City of
Thomasville but beyond the
corporate limits of said City of
Thomasville, for which or upon
which a privilege or license tax
is in this Ordinance levied or
required within the corporate
limits of the City of
Thomasville, 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 City
of Thomasville, a privilege or
license tax equal to one-half of
that provided, levied or required
in this Ordinance for the doing
of such act, or the engaging or
continuing therein, or the
engaged or continuing in the
operation of such business
within the corporate limits of
the City of Thomasville.
Provided further, that except for
the amount of the privilege or
license tax herein levied within
the police jurisdiction of said
City of Thomasville 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 of Thomasville.

Section 3. Provisions of State

Sales Tax Statutes Applicable
to this Ordinance and Taxes
Herein Levied. The taxes levied
by Sections 1 and 2 of this
Ordinance shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties,
fines, punishments, and deductions that are applicable to the
taxes levied by the State sales
tax statutes, except where inapplicable or where herein otherwise provided, including all
provisions of the State sales tax
statutes for enforcement and
collection of taxes.

Section 4.
(a) An excise tax is hereby
imposed on the storage, use or
other consumption in the City
of Thomasville of tangible personal property (not including
materials and supplies bought
for use in fulfilling a contract
for the painting, repairing, or
reconditioning of vessels,
barges, ships and other watercraft of more than fifty tons burden) purchased at retail on or
after the effective date of this
Ordinance for storage, use or
other consumption in the City
of Thomasville, except as provided in subsections (b), (c),
and (d), at the rate of additional
amount equal to 1/2 of 1% of
the sales price of such property
within the corporate limits of
said City of Thomasville.

(b) An excise tax is hereby
imposed on the storage, use or
other consumption in the City
of Thomasville of any
machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property purchased
at retail on or after the effective
date of this Ordinance at the
rate of an additional amount
equal to 1/2 of 1% of the sales
price of any such machine,
within the corporate limits of
the City of Thomasville; provided, that the term "machine"
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 and
are customarily so used.

(c) An excise tax is hereby
imposed on the storage, use or
other consumption in the City
of Thomasville of any automotive vehicle or truck trailer,
semi-trailer or house trailer purchased at retail on or after the
effective date of this Ordinance
for storage, use or other consumption in the City of
Thomasville at the rate of an
additional amount equal to 1/2
of 1% of the sales price of such
automotive vehicle, truck trailer, semi-trailer or house trailer
within the corporate limits of
said City of Thomasville.
Where any used automotive
vehicle, 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 herein 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.

(d) An excise tax is hereby
imposed on the storage, use or
other consumption in the City
of Thomasville 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 machine, 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 or customarily used in
the operation of such machine,
machinery or equipment, which
is purchased at retail after the
effective date of this Ordinance,
for the storage, use or other consumption in the City of
Thomasville at an additional
amount equal to 1/2 of 1% of
the sales price of such property
within the corporate limits or
said City of Thomasville,
regardless of whether the retailer is or is not engaged in the
business in this city. Provided,
however, the additional amount
equal to 1/2 of 1% 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 or in a series of trades as a
credit or part payment on a 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.
An excise tax is hereby
imposed on tangible personal
property at one-half the rates
specified in subsections (a), (b),
(c), and (d) of this section on the
storage, use or other consumption of such tangible personal
property outside the corporate
limits of the City of
Thomasville, but within the
police jurisdiction.

Section 5. The taxes levied by
Section 4 of this Ordinance
shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements,
rules, regulations, provisions,
discounts, penalties, fines, punishments and deductions that
are applicable to the taxes
levied by the State use tax
statutes, except where inapplicable or where herein otherwise
provided, including all provisions of the State use lax
statutes for enforcement and
collections of taxes.

Section 6. This Ordinance
Cumulative to General License
Code or Ordinance. This
Ordinance shall not be construed to repeal any of the provisions of the general license
code or Ordinance of the City
of Thomasville but shall be held
to be cumulative, and the
amounts of the taxes to be
cumulative, and the amounts of
the taxes herein shall be in addition to the amounts of all other
license taxes imposed by the
City of Thomasville by its general license code or Ordinance.

Section 7. Designated Use of
Tax Levied and Assessed by
This Ordinance. All taxes collected by the City of
Thomasville, Alabama pursuant to this Ordinance shall be
for the use and benefit of the
Thomasville Board of
Education to be used by said
Board solely for instructional
salaries. The sum of taxes collected shall be transferred by
the City Clerk of the City of
Thomasville, Alabama to the
Thomasville Board of
Education on a monthly basis
beginning October, 2012 and
continue for each successive
month during such time as this
Ordinance is valid.

Section 8. Effective Date. This
Ordinance shall become effective at 12:02 a.m. September
30, 2014, and the first payment
of taxes hereunder to The City
of Thomasville shall be due and
payable on the twentieth day of
October, 2014 and on the twentieth day of each successive
month. This Ordinance shall
remain in full force and effect
and shall apply to each month
of the year 2014, beginning
with the month of October and
to each month of each calendar
year thereafter until 12:00 midnight September 30, 2016 when
this Ordinance shall become
null, void and of no effect.

Section 9. Revenue Discovery
Systems Requested to Collect
Taxes Herein Levied. RDS
(Revenue Discovery Systems),
2317 Third Avenue North,
Suite 200, Birmingham,
Alabama 35203 is hereby
requested and authorized to collect all taxes levied by this
Ordinance on behalf of the City
of Thomasville, Alabama and
remit the same to the City of
Thomasville, Alabama pursuant to the definitions, exceptions, exemptions, proceedings,
requirements, rules, regulations,
provisions, penalties, fines,
punishments and deductions as
are applicable to the collection
of said taxes and instructions of
the City of Thomasville,
Alabama. RDS shall continue
to collect such taxes herein
levied until such time as the
City of Thomasville, Alabama
selects and appoints another tax
collecting service.

ADOPTED AND APPROVED
this 22 day of SEPTEMBER,
2014.

Sheldon A. Day,
Mayor

Deborah P. Ballard,
City Clerk

IN THE CIRCUIT COURT OF CLARKE COUNTY, ALABAMA

Paul Ray Parnelle, plaintiff vs. Donna Lynn Dean, defendant
Civil Action No. CV-2012-900059
NOTICE OF SALE
Under and by virtue of an Order for Sale in the above-styled cause rendered by the Honorable
C. Robert Montgomery, Circuit Judge, on the 7th day of March, 2014, I, Summer Scruggs, Clerk
of the Circuit Court, shall on the 26th day of September 2014, at noon, proceed to sell at public
auction the following described real estate on the front steps of the Clarke County Courthouse
at Grove Hill, Alabama, for cash to the best, highest and last bidder:
Parcel One: Beginning at the Northwest Corner of Block 4 of the Town of Thomasville, as
shown by that Map of the Town approved July 24, 1903, and subsequently recorded in the
Probate Office of Clarke County, Alabama; Thence East 315.75 feet; Thence South 205
feet; Thence Northwest 350 feet along a Town Ditch; Thence 71 feet to the Point of
Beginning; Less and Except as follows: Begin at a point on the South R.O.W. Line of Worl
Avenue, said point being 105.25 ft. Westerly from the NE corner of Block Four (4) of the
Town of Thomasville as shown by that Map of the Town of Thomasville, approved July
24, 1903, and subsequently recorded in the Probate Office of Clarke County. Thence
Westerly along the South R.O.W. Line of West Avenue for 110 ft. to a point; Thence
Southerly and parallel to West 3rd Street for 165.15 ft. to the centerline of Town Ditch;
Thence in a Southeasterly direction along the centerline of Town Ditch for 177.83 ft. to a
point; Thence in a Northerly direction and parallel to West 3rd Street for 207.38 ft. to the
Point of Beginning. Containing 0.47 acres, more or less, and situate in the City of
Thomasville, Clarke County, Alabama.
Parcel #16-10-06-23-1-002-019-000
Parcel Two: Begin at a point on the South R.O.W. Line of Worl Avenue, said point being
105.25 ft. Westerly from the NE corner of Block Four (4) of the Town of Thomasville, as
shown by that Map of the Town of Thomasville, approved July 24, 1903, and subsequently recorded in the Probate Office of Clarke County; Thence Westerly along the South
R.O.W. Line of Worl Avenue for 110 ft. to a point; Thence Southerly and parallel to West
3rd Street for 165.15 feet to the centerline of Town Ditch; Thence in a Southeasterly direction along the centerline of Town Ditch for 177.83 ft. to a point; Thence in a Northerly
direction and parallel to West 3rd Street for 207.38 ft. to the Point of Beginning.
Containing 0.47 acres, more or less, and situate in the City of Thomasville, Clarke County,
Alabama.
Parcel #16-10-06-23-1-002-019-010
Deed Book 1317 Page 31
Done this the 29th day of August, 2014
J. Glen Padgett, Attorney for Plaintiff
16 W. Front St. N., Thomasville, AL 36784
(334) 636-9704
9/11-9/24(wds495)

NOTICE OF SALE

The following described property belonging to:
Kimkeshia Grayson - Unit 59
located at West Winds Mini Storage, 1130 West Front St,
Thomasville, will be sold at 9:00 a.m. on the 27th day of
September, 2014, to the highest bidder. For redemption call
334-830-6029.
(wds50)9/4-9/25c

LEGAL NOTICE • STATE OF ALABAMA COUNTY OF CLARKE • NOTICE OF SALE

The following described property located at Thomasville Self
Storage, Thomasville, Alabama, will be sold to the highest
bidder at 10:00 a.m. on Saturday, October 11, 2014.
Unit #11 - London McDuffie
For redemption contact Amie Manchester at 251-769-6364,
mail at 585 Highway 69, Jackson, AL 36545. (wds58)9/25-10/2c

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