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CUTX-000000001                                                                      
                                                                                    
CU-1099
                                                                                    SPECIAL NOTICE
CITY                                                                                    OF BIRMINGHAM OUR MAILING ADDRESS HAS CHANGED TO:
REVENUE                                                                                    DIVISION CITY OF BIRMINGHAM
ROOM                                                                                    TL-100 CITY HALL REVENUE DIVISION
710                                                                                    N 20TH ST PO BOX 830638
BIRMINGHAM,                                                                                    AL 35203-2227 BIRMINGHAM AL. 35283-0638
                                                                                    
ADDRESS                                                                                    SERVICE REQUESTED
                                                                                    
MAIL                                                                                    TO:
                                                                                    
                                                                                    Notice:           Available January 31, 2003 Tax
                                                                                                      Payments can be made via the web.
                                                                                    Go to City of Birmingham web site
                                                                                    www.birminghamal.gov
                                                                                    
                                                                CONSUMERS USE TAX
                                                                                    
                                                                                    THIS PACKAGE CONTAINS
                                                                                    CITY OF BIRMINGHAM
                                                                                    CONSUMERS USE TAX QUARTERLY RETURNS
                                                                                    
                                                                                    IMPORTANT NOTE: Any change in the physical location of your business must be approved by the City of Birmingham
                                                                                    Planning, Engineering and Permits Department, pursuant to the requirements of the City's Zoning Code. Failure to obtain
                                                                                    approval from the Planning, Engineering and Permits Department for a change of the physical location of your business
invalidates any business license issued, and may result in the revocation of the business license.
                                                                                    
                                                                                    INSTRUCTIONS TO TAXPAYER:
                                                                                    
1. ENCLOSED ARE ENOUGH CONSUMERS USE  TAX FORMS FOR THE ENTIRE CALENDA R YEAR. FILE ONE FORM FOR EACH
                                                                                    REPORTING PERIOD WITH THE CITY OF BIRMINGHAM/REVENUE DIVISION AND MAKE A COPY FOR YOUR RECORDS.
                                                                                    
2. THIS PREPRINTED FORM IS ONLY FOR THE USE OF THE FIRM OR PERSON TO WHOM IT HAS BEEN ISSUED.
                                                                                    
                                                                                    3. IF ANY CHANGES HAVE OCCURRED IN THE NAME, OWNERSHIP, NUMBER OF LOCATIONS, ADDRESS OF YOUR FIRM,
                                                                                    OR FEDERAL EMPLOYER IDENTIFICATION NUMBER, PLEASE FURNISH DETAILS ON THE"CHANGE OF TAXPAYER
   INFORMATION" FORM PROVIDED IN THIS BOOKLET.
                                                                                    
                                                                                    4. MAIL YOUR FORMS AND REMITTANCES TO:
                                                                                    
                                                       CITY OF BIRMINGHAM/REVENUE DIVISION
                                                                                                                                        P.O. BOX 830638
                                                                                                                                        BIRMINGHAM, ALABAMA 35283-0638
                                                                                    
                                                                                    5. MAKE YOUR PAYMENTS TO: THE CITY OF BIRMINGHAM
                                                                                    
6. REMEMBER TO FILE YOUR RETURNS AND PAY THE TAXES DUE BY THE DUE DATE. YOUR PAYMENT MUST BE RECEIVED
                                                                                    BY THE 20TH DAY OF THE MONTH FOL LOWING THE END OF THE PERIOD BEING REPORTED.
                                                                                    
7. IF YOU HAVE ANY QUESTIONS CONCERNING THE FILING OF THIS FORM, YOU MAY CALL US AT (205) 254-2198, FAX US
                                                                                    AT (205) 254-2963, OR VISIT US AT 710 NORTH 20TH STREET, ROOM TL-100, BIRMINGHAM, ALABAMA 35203.

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GENERAL INFORMATION FOR PREPARING CONSUMERS USE TAX QUARTERLY RETURNS

DUE DATE OF TAX. The tax imposed by Ordinance No. 97 - 186, the Use Tax Code of the City of Birmingham, shall be
due and payable to the City quarterly on or before the twentieth (20th) day of the month next succeeding each quarterly
period*. The date of the United States postmark stamped on the cover in which a return or payment is mailed shall be
deemed to be the date of delivery, or the date of payment, whether mailed to the Finance Department or the department's
designated depository. A return must be filed even if no tax is due.
UNTIMELY FILING. Any return or payment not received in accordance with the proisions of Section 5.4 of Ordinance
No. 97 - 186 shall be deemed untimely filed and shall be assessed applicable penalties and interest, as prescribed by
Section 13 of Ordinance No. 97 - 186. To avoid penalties, returns should be filed by the due date, and any tax amounts
due should be timely paid. Please note that the penalties outlined in Section 13 include, but are not limited to, a penalty
of 10% of the amount of tax due or $50, whichever is greater, which may be assessed for failing to timely file returns.
REQUEST FOR RULING ON DETERMINATION OF TAXATION. Any taxpayer may request a ruling on the determination
of whether amounts of gross purchases at retail of tangible personal property for storage, use or other consumption in the
City by a taxpayer are subject to the tax, or are not to be used as a measure of the taxes due and payable as levied by the
Use Tax Code. Such requests shall be made in writing to the Finance Department, and shall contain all pertinent facts and
documentation of any written determinations or revenue rulings issued by the State of Alabama Department of Revenue
relating to the item(s) in question.
AUTOMOTIVE TAX RATE. An excise tax is imposed on the storage, use or other consumption in this City of any automotive
vehicle or truck trailer, semitrailer or house trailer and mobile home set-up materials and supplies including, but not limited
to, steps, blocks, anchoring, cable pipes and other materials pertaining thereto, purchased at retail for storage, use or other
consumpion in This City at the rate of two percent (2%) of the sales price of such automotive vehicles, truck trailers,
semitrailers or house trailers, and mobile home set-up materials and supplies as specified above, or the amount of
tax collected by the seller, whichever is greater, as provided in Section 2.1{c} of Ordinance No. 97 - 186. The term
"automotive vehicles" shall mean and include, but shall not be limited to, automobiles, trucks, buses, tractors (crawler
and pneumatic tired types), motorcycles, motorscooters, automotive industrial trucks, Ross Carriers, lift trucks,
locomotive cranes, airplanes, tugs and motorboats with built-in motors, boats with outboard type motors attached thereto
by attachments intended to be permanent rather than readily removable and which motors are controlled with remote controls
built on or into the hull of said boat, as well as power shovels, drag lines, crawlers, crawler cranes, ditchers, or any
similar machines which are self-propelled, in addition to self-propelled machines which are used primarily as instruments of
conveyance. All purchases of such items shall be entered under Column A on the appropriate line. All deductions of
such items shall be entered under Column B and detailed in the "STANDARD DEDUCTION SUMMARY TABLE" on the reverse
side of the return form.
MACHINE TAX RATE. An excise tax is imposed on the storage, use or other consumption in this City of any machines
used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, purchased at retail at the
rate of two percent (2%) of sales price of any such machine or the amount of tax collected by the seller, whichever
is greater; 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 therefor, 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, as provided in Section 2.1(b) of Ordinance
No. 97 - 186. All purchases of such items shall be entered under Column A on the appropriate line. All deductions of such
items shall be entered under Column B and detailed in the "STANDARD DEDUCTION SUMMARY TABLE" on the reverse side
of the return form.
GENERAL TAX RATE. An excise tax is imposed on the storage, use or other consumption in this City of tangible personal
property, purchased at retail at the rate of four percent (4%) of the sales price of such property, or the amount of tax
collected by the seller, whichever is greater, as provided for in Section 2.1(a) of Ordinance No. 97 - 186. All purchases
of such items shall be entered under Column A on the appropriate line. All deductions of such tiems shall be entered
under Column B and detailed in the "STANDARD DEDUCTION SUMMARY TABLE" on the reverse side of the return form.
DISCOUNT FOR PROMPT PAYMENT. A discount of three-fourths of one percent (0.0075) of the taxes levied by Ordinance
No. 97 - 186 due and payable to the City shall be allowed to the taxpayer provided the taxes due by such taxpayer are paid
before the same becomes delinquent. If the returns are not filed within the time provided and the taxes not paid on the
dates provided for, no such person shall be entitled to such a discount, but shall pay to the City the amount of tax due,
together with applicable penalty and interest at the rate described below from the date the payment of said use tax
became delinquent.
Interest Explanation. Interest shall be added as provided herein to any tax or other amount due the
department which is not paid by the due date. Interest on any delinquency shall be charged from the
due date of the tax.
Through July 31, 2017 Interest shall acrue at a rate of 1% per month delinquent.
Beginning August 1, 2017 Interest shall accrue at the rate pursuant to Code of Alabama,
Section 40-1-44. See https://revenue.alabama.gov/assessments/quarterly-interest-rates/

*Note: If the total amount of taxable purchases of tangible personal property for storage, use or other consumption within this City does not
exceed $250 during the proceding calendar year, the taxpayer may elect to file a yearly return in lieu of quarterly returns. In
order to file yearly, the election shall be made in writing and shall be filed with the department. Such yearly returns shall
be filed no later than January 20th of each year. If such election is not timely made, and in accordance with the provisions
of Ordinance No 97 - 186, returns shall be due quarterly.

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CITY OF BIRMINGHAM, ALABAMA
CONSUMERS USE TAX QUARTERLY RETURN
REQUIRED BY ORDINANCE NO. 97 - 186
MAIL RETURN WITH REMITTANCE TO:

ACCOUNT NO. ____________________ City of Birmingham
P.O. Box 830638
REPORTING PERIOD ____________ , ________ Birmingham, Alabama, 35283-0638

(This return only for the business shown below)
TOTAL AMOUNT ENCLOSED
$

Has a change occurred in Taxpayer Name, Trade Name, YES If "YES" please complete the "CHANGE OF TAXPAYER INFORMATION" FORM FOUND IN BOOKLET
Mailing Address, Business Address, or Number of Outlets? NO

(FILE RETURN FOR EACH REPORTING PERIOD
Check here is this is a final tax return. EVEN THOUGH NO TAX MAY BE DUE)

(A) (B) (C) (D) (E)

Type of Tax/Tax Area Gross Receipts Total Deductions Net Taxable Tax Rate Gross Tax Due
DETAIL ON BACK (Column A - Column B) (Column C X Column D)

1. AUTOMOTIVE RATE
Total purchase price of automotive vehicles,
truck trailers and semi-trailers, both new

and used purchased for storage, use or other
consumption in Birmingham Alabama on
which seller has not collected Sales Tax . .
2%
TOTAL AUTOMOTIVE RATE

2. MACHINE RATE
Total purchase price of machines and replace-
ment parts therefore used in compounding,

mining, quarrying, manufacturing of tangible
personal property. . . . . .
2%
TOTAL MACHINE RATE

3. GENERAL RATE
Total purchase price of tangible personal
property purchased outside of Birmingham

or in Interstate Commerce for storage, use
or consumption in this city on which seller
has not collected use tax from you except
purchases of automotive vehicles, truck
trailers and semi-trailers and machines
and parts therefor . . . . . .
TOTAL GENERAL RATE 4%
(1) TOTAL TAX DUE
This return must be postmarked by the 20th day of the month following the
reporting period for which you are filing to be considered a timely return. (Total of Column E)

*ADD PENALTY FOR FAILURE TO TIMELY FILE, 10% OR $50.00 WHICHEVER IS GREATER _______ (2)
ADD PENALTY FOR FAILURE TO TIMELY PAY 10% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$_______ PENALTY*
TOTAL AMOUNT OF PENALTIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .$ . . . . . . .
(3) INTEREST
See Interest Explanation on back
(4) DISCOUNT (if submitted prior to filing deadline)
By signing this report I am certifying that this report, including any accompanying schedules (3/4 of 1% (0.0075) not to exceed $400)
or statements, has been examined by me and is to the best of my knowledge and belief, a
true and complete report for the period stated. (5) NET TAX DUE
(Item 1 - Item 4: If deliquent, Items 1+2+3)
Number of ______ automotive vehicles
Date _________________ Title _____________________
withdrawn at $5.00 each

Signature ________________________________________ TOTAL AMOUNT DUE & ENCLOSED

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ADDITIONAL INFORMATION FOR PREPARING CONSUMER USE TAX QUARTERLY RETURNS

The following information relates to the timely filing of your Consumer Use Tax returns and to the accurate completion of the
STANDARD DEDUCTION SUMMARY TABLE:
*NOTE: If the total amount of taxable purchase of tangible property for storage, use or other consumption within this City does not
exceed $250 during the proceding calendar year, the taxpayer may elect to file a yearly return. In order to file yearly, the
election shall be made in writing and shall be filed with the department. Such yearly returns shall be filed no later than January
20th of each year. If such election is not timely made, and in accordance with the provisions of Ordinance No 97 - 186, returns shall
be due quarterly.
(1) OTHER ALLOWABLE DEDUCTIONS shall include the following: purchase price of tangible personal property purchased for resale; and
purchase of tangible personal property which is except from the tax

STANDARD DEDUCTION SUMMARY TABLE
(SUMMARY BELOW MUST BE COMPLETED TO CORRESPOND WITH TOTAL DEDUCTIONS ON FRONT OF TAX REPORT)

TYPE OF TAX WHOLESALE AUTO LABOR/NON- SALES DELIV. SALES TO GOVT SALES OF GAS OTHER ALLOWABLE TOTAL
SALES TRADE-INS TAXABLE SERV OUTSIDE JURIS OR ITS AGENCIES OR LUBE OILS DEDUCTIONS (1) DEDUCTIONS

TOTAL
DEDUCTIONS

INSTRUCTIONS & INFORMATION CONCERNING THE COMPLETION OF THIS REPORT
• To avoid the application of penalty and/or interest amounts, this report must be filed on or before the 20th of the month following the
period for which the report is submitted. Cancellation postmark will determine timely filing.
• A remittance for the total amount due made payable to the tax jurisdiction must be submitted with this report.
• This report should be submitted on a monthly basis unless you have requested and been approved for a different filing frequency. *
• Any credit for prior overpayment must be approved in advance by the taxing jurisdiction.
• No duplicate or replicated forms acceptable except with prior approval of the taxing jurisdiction.

Interest Explanation. Interest shall be added as provided herein to any tax or other amount due the
department which is not paid by the due date. Interest on any delinquency shall be charged from the
due date of the tax.

Through July 31, 2017 Interest shall acrue at a rate of 1% per month delinquent.
Beginning August 1, 2017 Interest shall accrue at the rate pursuant to Code of Alabama,
Section 40-1-44. See https://revenue.alabama.gov/assessments/quarterly-interest-rates/

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CITY                                                                                    OF BIRMINGHAM
REVENUE                                                                                    DIVISION
ROOM                                                                                    TL-100 CITY HA LL
710                                                                                    N 20TH ST IMPORTANT NOTE; Any change in the physical location of
BIRMINGHAM,                                                                                    AL 35203-2227 your business must be approved by the City of Birmingham
                                                    Planning, Engineering and Permits Department, pursuant to the
                                                                                    requirements of the City's Zoning Code. Failure to obtain
(205)                                                                                    254-2198 OFFICE approval from the Planning, Engineering and Permits Department
(205)                                                                                    254-2963 FAX for a change of the physical location of your business
                                                                                    invalidates any business license issued, and may result in the
                                                    revocation of the business license.
                                                                                    
CHANGE                                                                                    OF TAXPAYER INFORMATION :
                                                                                    
NOTE:                                                                                    this form is to be used only if a change has occured in the name, ownership, number of locations,
mailing                                                                                    or location address of your firm, or in your federal employer indentification number.
                                                                                    
                                                                                    Please check the appropriate responses and provide the information requested as follows:
                                                                                    1.      The mailing address for sales tax  , occupational tax  , sellers use tax  , consumers use
                                                                                    tax  , and/or lease tax  forms has changed. The new address to which forms should now
                                                                                    be mailed is as follows: (Attach additional sheets if necessary.)
                                                                                    
                                                                                    Taxpayer Name:          _____________________________________________________________
                                                                                    D/B/A Name:              _____________________________________________________________
                                                                                    Address:                     _____________________________________________________________
                                                                                    
                                             _____________________________________________________________
                                                                                    
                                                                                    City, State, Zip Code:  _____________________________________________________________
                                                                                    Phone/Fax Number:    ______________ ____________ / _________________________________
                                                                                    
                                                                                    2.      A total of ____ new business locations have been added as follows: ( Attach additional sheets
                                                                                    for additional locations if necessary. )
                                                                                    
                                                                                    Taxpayer Name:          _____________________________________________________________
                                                                                    D/B/A Name:              _____________________________________________________________
                                                                                    Address:                     _____________________________________________________________
                                                                                    
                                                                                                                       _____________________________________________________________
                                                                                    City, State, Zip Code:  _____________________________________________________________
                                                                                    Phone/Fax Number:    ______________ ____________ / _________________________________
                                                                                    
                                                                                    3.      The business has been sold  , acquired  , or closed  . A new Federal Employer Identification
                                                                                    Number has been issused  .
                                                                                    
                                                                                    Effective Date of Change:      _______________________________________________________
                                                                                    Former Owner Was: ______________________________________________________________
                                                                                    
          The New Owner Is:   ______________________________________________________________
                                                                                    
                                                                                    Address of New Owner:  ___________________________________________________________
                                                                                                                         ____________________________________________________________
                                                                                    Phone and/or Fax No.:  ____________________________________________________________
                                                                                    Old Federal Employer Identification Number:                   __________________________________
                                                                                    
                                                                                    New Federal Employer Identification Number:                 __________________________________

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