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LEGALS

PURSUANT TO THE PROVISIONS OF ACT NO. 917, ENACTED AT THE 1969 REGULAR SESSION OF THE LEGISLATURE OF ALABAMA, 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; PROVIDES FOR PENALTIES FOR THE COLLECTION OF SAID TAXES; PROVIDES FOR PENALTIES FOR THE VIOLATION OF THIS ORDINANCE; AND REPEALS A PRIOR ORDINANCE LEVYING SIMILAR TAXES UPON THE EFFECTIVE DATE OF THIS ORDINANCE.

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

Section 1. Replacement Tax. At the Effective Date, 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 ½ 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, state, county, or 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 ½ 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 ½ 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 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 ½ of 1% of the gross proceeds of the sale thereof. Provided, however, the ½ 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 partial 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.

(e) 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 ½ 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 2 and 3 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 ½ 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 ½ 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 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 ½ 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 ½ 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 partial 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.

(d) An excise tax is hereby imposed on tangible personal property at one-half the rates specified in subsections (a), (b), and (c) 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 tax 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 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 of the proceeds derived by the City of Thomasville from the levy of and received pursuant to collection of the tax provided for in this Ordinance, after payment of the costs of collection thereof, shall be transferred, disbursed and used as follows:

(a) Subject to the provisions of subsection (b) of this Section 7, the said proceeds shall be transferred by the City Treasurer of the City of Thomasville monthly following receipt to The Healthcare Authority Corporation of the City of Thomasville, Alabama (the “Healthcare Authority”) and to The Industrial Development Board of the City of Thomasville (the “Industrial Development Board”) in such proportions as the City Council shall have theretofore determined for the fiscal year in which such proceeds shall be received for use by the Healthcare Authority and the Industrial Development Board and to be ultimately disbursed by them respectively for the purposes for which they were formed and for such other purposes as they otherwise may he permitted by law to expend funds; and

(b) The provisions of subsection (a) of this Section 7 to the contrary notwithstanding, following the receipt by the Mayor and by the City Treasurer of the City of Thomasville of an instrument in writing sworn to and executed by an authorized officer of the Healthcare Authority to the effect that with respect to a hospital facility constructed and located within the corporate limits of the City, to be known as Thomasville Regional Medical Center and expected to offer emergency medical services and inpatient care and services for observation, diagnosis and active treatment of individuals with medical, surgical, obstetrical, rehabilitation or psychiatric conditions requiring direction or supervision of a physician, construction of the hospital facility is eighty-five percent (85%) complete as certified by the architect, all of the said proceeds thereafter received during each fiscal year of the City of Thomasville shall be transferred monthly following receipt by the said City Treasurer (i) to the Healthcare Authority for deposit into a special account to be maintained by said Authority and designated “Sales Tax Proceeds Account,” until there shall have been transferred therein during each fiscal year of the City of Thomasville said proceeds and other funds not exceeding the sum of $650,000.00 for use in payment of principal and interest maturing on bonds or other evidence of indebtedness issued by the Healthcare Authority or of other obligations incurred to finance the construction and equipping of said hospital facility, or for the prepayment and retirement of any thereof, and (ii) after there shall have been transferred into the said Sales Tax Proceeds Account during each such fiscal year such proceeds and other funds equaling the sum of $650,000.00, and for the remainder of such fiscal year, as provided in subsection (a) of this Section 7; provided, however, that in the event that a Certificate of Occupancy or such other license, permission or authorization necessary for the initial operation and opening of the said hospital facility shall not be issued or become available within one hundred eighty (180) days of the date of the aforesaid instrument in writing, which date may be further extended by express action of the City Council, all of the said proceeds thereafter received by the City shall be transferred by the City Treasurer as provided in subsection (a) of this Section 7; and provided further, that upon the final payment of all bonds or other evidence of indebtedness issued by the Healthcare Authority and the satisfaction of any other obligations incurred to finance the construction and equipping of said hospital facility, whether upon maturity or otherwise, all of the said proceeds thereafter received by the City shall be transferred by the City Treasurer as provided in subsection (a) of this Section 7.

Section 8. Effective Date.

This Ordinance shall become effective only upon the certification by the Mayor of the City of Thomasville that the construction of the acute care hospital that is the subject of that certain project agreement with the City of Thomasville is eighty-five percent (85%) complete as certified by the architect for said hospital. The first payment of taxes hereunder shall be due and payable on the first day of the calendar month subsequent to such certification. Thereafter, this Ordinance shall remain in full force and effect and shall apply to each month of the year of each calendar year thereafter.

Section 9. Repeal on Prior Ordinance. Upon the Effective Date, Ordinance No. 2014-6, adopted by the City Council of the City of Thomasville on August 27, 2012, is hereby repealed.

Section 10. 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 and remit the same to the City of Thomasville, 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. RDS shall continue to collect such taxes herein levied until such time as the City of Thomasville selects and appoints another tax collecting service.

ADOPTED AND APPROVED this 23rd day of March, 2015.

Sheldon A. Day,

Mayor

Deborah P. Ballard,

City Clerk

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