Lodging Tax Instructions Form printable pdf download

Lodging Tax Instructions Form

LODGING TAX INSTRUCTIONS

INSTRUCTIONS:

Column (A): Total gross charges (both cash and credit) from the rental of rooms and

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services furnished for the period covered by this report and total collections made during

the month on credit charges heretofore claimed as a deduction.

Column (B): Deductions include taxable amounts due from rentals or services not

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collected during the period and/or charges for the rental of rooms, lodging or

accommodations supplied for a period of thirty continuous days or more to same

occupant.

Column (C): Total amount remaining as measure of tax (A minus B)

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Column (D): Hotels and Motels Tax shall equal 9% of Column C for that business

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conducted in the corporate limits of the City of Northport, Alabama, and 4.5% of Column

C for that business conducted outside the corporate limits but within the Police

Jurisdiction of the City of Northport, Alabama

Column (E): Gross Tax Due (Column C x Column D)

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(1) Total Tax Due (Total of Column E)

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(2) Penalty (Failure to file 10% or $50.00, whichever is greater; failure to pay 10%)

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To avoid the application of penalty and/or interest amounts, this report must be filed

on or before the 20

of the month following the period for which the report was

submitted. Cancellation postmark will determine timely filing.

(3) Interest (Line 1 x 1% per month delinquent)

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(4) List Tax credit if applicable. (must accompany report)

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(5) Net Tax Due (Item 1 – 4, if delinquent 1 + 2 + 3)

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A remittance for the Total Amount Due made payable to the City of Northport must be

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submitted with this report.

INDICATE ANY ACCOUNT CHANGES BELOW

Business Name:_____________________________________ Date of Change:______________________

Business Address:___________________________________ Phone:______________________________

Mailing Address:____________________________________ FAX: _____________________________

______________________________

Contact Person:______________________

Lodging Tax Instructions Form