GENERAL TAX INFORMATION 
                                 Sales ▪ Use ▪ Rental/Leasing ▪ Lodging Tax Return                             
WHEN IS TAX DUE

The tax is due on or before the twentieth (20th) day of the month following the reporting period.  The return must be delivered to the City or 
postmarked by the 20th.  If the 20th occurs on a Saturday, Sunday, or Postal holiday, payments and returns bearing a U.S. Postal Service 
postmark of the next business day, or hand-delivered the next business day, will be accepted as timely.
WHO MUST FILE

Sales Tax:  Every business/entity engaged in making retail sales of tangible personal property for storage, use, or other consumption in Auburn 
who: (a) maintains a place of business, (b) qualified to do business, (c) solicits and receives purchases or orders by agent or salesperson, (d) 
distributes catalogs or other advertising matter and by reason thereof received and accepts orders from residents within the Auburn tax jurisdiction, 
or (e) makes deliveries as a condition of retail sales originating outside the Auburn tax jurisdiction to the ultimate consumer of such tangible 
personal property, at a location inside the Auburn tax jurisdiction using said seller's employees or vehicles whether owned, leased, or rented.  

Sellers Use Tax:  Every business/entity that is located outside the City of Auburn and has no inventory located in Auburn, but makes retail sales 
of tangible personal property in Auburn via sales offices, agents, or by any significant recurring constant or 'nexus' with Auburn 

Consumers Use Tax:   Every person/business/entity who purchased items that will used, stored, or consumed in Auburn and sales taxes were not 
previously assessed or collected.

Rental/Leasing Tax: Every business/person engaged in the renting/leasing tangible personal property.

Lodging Tax:  Every person/business/entity engaged in the renting or furnishing of any room, lodging, or accommodations to transients in any 
hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodging, or accommodations are regularly furnished to transients for 
consideration.

THE TAX & MEASURE OF TAX

Sales Tax is a privilege tax imposed on the retail sale of tangible personal property sold in the Auburn tax jurisdiction by businesses located in 
Auburn. The tax is collected by the seller from their customer and remitted directly to the City. All sales of tangible personal property are retail sales 
except those defined as wholesale sales.
              *Total gross proceeds from the sale of non-exempt tangible personal property including labor, unless separately
                  itemized at the time of the sale, less any allowable deductions is subject to taxation.

Sellers Use Tax is imposed on the retail sale of tangible personal property sold in the Auburn tax jurisdiction by businesses located outside of 
Auburn which have no inventory located in Auburn, but are making retail sales in Auburn via sales offices, agents, or by any significant recurring 
contact or "nexus" with Auburn.
              *Total gross proceeds from the sale of non-exempt tangible personal property including labor, unless separately
                  itemized at the time of the sale, less any allowable deductions is subject to taxation.

Consumers Use Tax is imposed on tangible personal property brought into Auburn for storage, use, or consumption in the state when the seller 
did not collect seller's use tax on the sale of the property. 
              *Total sales amount of personal property is subject to taxation.

Rental/Leasing Tax is a privilege tax levied on the lessor for the leasing or renting of tangible personal property. The gross receipts, including any 
rental tax invoiced, from the leasing or rental of tangible personal property.  This tax is due on "true leases" (those leases in which the title to the 
property is retained by the lessor at the end of the lease agreement or when the lessee has an option to purchase the item at the end of the lease 
agreement for the fair market value of the item). 
              *Total gross proceeds derived by the lessor from the rental or lease of tangible personal property is subject to
                  taxation.

Lodging Tax is a privilege tax on persons, firms, and corporations engaged in renting or furnishing rooms, lodgings, or other accommodations to 
transients for periods of less than 180 days of continuous occupation and apply to all charges for providing such accommodations. This tax also 
applies to charges for personal property used or furnished in such rooms or lodgings.
              *Total gross proceeds received from the rental of accommodations and personal property used or furnished in such
                  an accommodation is subject to taxation.

FORMS OF PAYMENT     

Payment may be remitted via cash, check, money order, or credit card (Visa and MasterCard ONLY).  If payment is made via credit card, we must 
be able to contact you to complete the transaction.  Please provide contact information on the back of the tax return.

                                              CITY OF AUBURN, ALABAMA 
                                                                 TAX REPORT 
CUSTOMER NO:                                                                                           MAIL THIS RETURN WITH REMITTANCE TO:
                                                                                                       CITY OF AUBURN 
REPORTING PERIOD: 
                                                                                                       REVENUE OFFICE 
                                                                                                       144 TICHENOR AVENUE, SUITE 6 
BUSINESS NAME: 
                                                                                                       AUBURN, AL 36830 
BUSINESS ADDRESS:                                                                                                             TOTAL AMOUNT ENCLOSED

                                                                                                                              $ 

____ Check here if this is a final tax return ____ The name has changed           ____ Mailing Address has changed                ____ Ownership has changed 

SECTION 1:    Sales, Use, Rental/Leasing, and Lodging Tax Reporting 
                                              (A)                           (B)                        (C)                    (D)          (E)
                                                                                                Net Taxable                                Gross Tax Due
                                              Gross Taxable Amount    Total Deductions    (Column A - Column B)           Tax Rate         (Column C x Column D)
Sales - Farm &TypeMachineryof Tax/TaxArea                                                                                 1 1/2%
Sales - Auto                                                                                                              1 & 1/10%
Autos Withdrawn                                                                                                           $3.15 each
Sales - Vending Machine                                                                                                   2 & 3/16%
Sales - General                                                                                                               4%
Sellers Use - Farm & Machinery                                                                                            1 &1/2%
Sellers Use - Auto                                                                                                        1 & 1/10%
Sellers Use - Auto Withdrawn                                                                                              $3.15 each
Sellers Use - General                                                                                                         4%
Consumers Use - Farm & Machinery                                                                                          1 & 1/2%
Consumers Use - Auto                                                                                                      1 & 1/10%
Consumers Use - General                                                                                                       4%
Rental & Leasing - General                                                                                                2 & 1/2%
Rental & Leasing - Auto (>12 Month Lease)                                                                                 1 & 1/4%
Lodging                                                                                                                       7%
                                                                   [1]TAX DUE:    Total of sales, use, rental, and lodging tax
Returns must be filed (postmarked) by the 20th day of the          (Column E)
month following the reporting period for which you are filing to   [2]FAILURE TO TIMELY FILE PENALTY (if filed after 20th):
                                                                   10% of Line  1or $50, whichever is greater
be considered a timely return.  Payments must also be remitted 
                                                                   [3]FAILURE TO TIMELY PAY PENALTY (if paid after 20th):
by the 20th to be considered timely.      Returns and payments     10% of Line 1
received after the 20th will automatically be assessed a           [4]INTEREST: See Instructions on page 3
Failure to Timely File Penalty and a Failure to Timely Pay 
                                                                   [5]DISCOUNTFOR   TIMELY FILING            on or before the 20th; applies
Penalty.                                                           to Sales Tax ONLY with a maximum of $562 
                                                                   [6]TOTAL TAX DUE:          Line  1- Line 5
                                                                   If delinquent, Line 1+ Line  2+ Line   +3Line   4

SECTION 2:    Attestation Statement and Payment Options 
By signing this report I am certifying that this report, including the accompanying schedules or statements has been examined by me and to the 
best of my knowledge and belief is a true and complete report for the period stated.

Signature/Date                                                     Print Name and Contact Phone Number
PAYMENT OPTIONS:               Cash, Check, Money Order, or Credit Card (Visa/MasterCard ONLY) 

        Credit card payments may be made in person at the Revenue Office or via www.auburnalabama.org. 

                                         INSTRUCTIONS TO COMPLETE THIS RETURN 

Column A: Enter breakdown of sales, withdrawals, and lodging, according to the type of tax levied.

Column B: Enter total deductions (those not subject to tax).

Column C: Enter amount remaining as a measure of tax.

Column E: Compute tax (Column C X Rate in Column D)

Line 1:   Total of Column E (Total of sales, use, rental/leasing, and lodging tax)

Line 2:   Returns filed after the 20th are automatically assessed a Failure to Timely File Penalty of the greater of 10% of the tax due
          or $50 

Line 3:   Tax payments remitted after the 20th are automatically assessed a Failure to Timely Pay Penalty of 10% of the tax due.

Line 4:   Interest is due at arate of 1% per month delinquent through July 31, 2017.  Effective August 1, 2017, the interest rate 
          changed to match interest rates assessed by the State of Alabama, currently 5% per year.  For example, any tax liability 
          originally due prior to August 1, 2017 will be assessed the previous rate of interest of 1% until August 1, at which time the 
          interest would begin to accrue at the rate of 5% per year (formula: .05/365 = daily rate  xnumber of days late  xtax) 
Line 5:   Compute discount for timely filing and payment of tax.  Discount ONLY applies to sales tax.  Discount is NOT allowed on
          use tax, rental/leasing tax, and lodging tax.  Discount is 5% on tax of $100 or less and 2% on tax over $100.  The maximum
          discount is $562.00.

Line 6:   Total tax due (sales, use, rental/leasing, and lodging) is the sum of Items 1 through 5.

STANDARD DEDUCTION SUMMARY TABLE:               Summary below must be completed to correspond with total deductions on front of tax 
report.  Attach a separate sheet if necessary.
TYPE OF TAX   WHOLESALE        AUTO          LABOR/NON-     SALES DELIV   SALES TO GOV'T  SALES OF GAS      OTHER ALLOWABLE             TOTAL
                 SALES        TRADE-INS  TAXABLE SERV       OUTSIDE JURIS OR ITS AGENCIES OR LUBE OILS         DEDUCTIONS         DEDUCTIONS

     TOTAL
DEDUCTIONS

                                      UPDATED BUSINESS/CONTACT INFORMATION                            

Business Name:  _________________________________________________  Phone: _________________  Fax:  _________________

Physical Address: _______________________________________________________________________________________________

Mailing Address:  _______________________________________________________________________________________________

Contact Name: ____________________________________________   Email:  ____________________________________________