
Stamps are sold in rolls containing 15,000 stamps and each roll is $600 (10% discount allowed if payment accompanies order). Businesses or individuals selling, storing or delivering cigarettes in the city limits must pay a tax equal to four cents per pack. Businesses or individuals furnishing rooms, lodgings or accommodations must have an Opelika business license.
Businesses are required to file a return each period even if no receipts are earned. Lodging tax is due on the 20th of month for which tax is accrues.
Taxes also apply to charges of personal property used or furnished in rooms, lodging or accommodations. A lodging tax of 7% of the rental charges is applied to a business renting or furnishing rooms, lodgings or accommodations to transients for periods of less than 30 continuous days. After the 20th of the month, penalties and interest are due. Rental and leasing reports are due on or before the 20th of the month succeeding the period for which the tax accrues. Persons renting or leasing personal property must remit a fee of 2.5% of gross receipts derived from the lease of rental property. Businesses are required to file a return each period even if no taxes are collected. After the 20th of the month, penalties and interest will be assessed. (Discounts are allowed if tax is paid before the 20th day of the month in which it’s due.) Sales/use tax reports are due on or before the 20th of the month succeeding the period for which the tax accrues. Use tax is due from the business or individual on items purchased for use in the city from vendors located outside the city and for which a local city sales/use tax has not been paid. Businesses act as an agent to the city by collecting these taxes from consumers and remitting it to the city. Consumers are to pay sales tax on retail sales of tangible personal property. Payment for these taxes are to be remitted to: If you have questions, please contact RDS at 80.
Revenue Discovery Systems (RDS) administers the taxes below for the City of Opelika.