Clerk's
Office
Municipal Tax Revenue
General
Summary of Municipal Tax Revenue
The
General Summary of Municipal
Tax Revenue is for the purpose
of offering a summary of the
revenue sources for the City
of Troy.
Types of Revenue
(Click on a Revenue type to go to
a summary or scroll down the page.)
•
Alcoholic Beverage
Control Revenue
• Ad Valorem
(Property) Tax
• Auto License
(State & County)
• Beer Tax
• Cable Franchise
• City Sales
Tax
• City Use Tax
• Gas License
Tax
• Lodging
Tax
• Privilege
License & Fees
• Southeast
Alabama Gas District
• Tobacco
Tax
• Wine Tax
• References
Alcoholic
Beverage Control Revenue
Authority: Section 28-3-74, Code of
Alabama 1975
Basis:
Distribution of net profits derived
from the proceeds of the Alabama liquor
stores in each fiscal year, including
all tax levied upon the selling price
of all spirituous or vinous liquors,
dispersed as outlined in the Code
of Alabama.
Collection:
ABC
Board
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to Types of Revenue
Ad
Valorem (Property) Tax
Authority: Troy Code 1985 § 2-50
Section 11-51-1, et seq., Code of
Alabama 1975
Section 216, Constitution of Alabama
Amendment 56 & 373, Constitution
of Alabama
Basis:
Tax levied on ownership of real and
personal property within the municipality.
Authorizes all cities to levy such
a tax at a rate not exceeding 12.5
mills, provided that all over 5 mills
is authorized be the electors of a
municipality at an election called
for that purpose.
Rate:
7 Mills
Collection:
Pike County Revenue Commissioner
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to Types of Revenue
Auto
License (State & County)
Authority: Section 40-12-240 et seq.,
Code of Alabama 1975
Basis:
Motor vehicle operation and use upon
public roads.
Collection:
Pike County Probate Judge
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to Types of Revenue
Beer
Tax
Authority: Troy Code 1985 § 3-1
Section: 28-3-190 et seq., Code of
Alabama 1975
Basis:
Tax levied measured by and graduated
in accordance with the volume of sales
by such person of beer.
Collection:
ABC
Board
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to Types of Revenue
Cable
Franchise
Authority: Troy Code 1985 § 6-80
et seq.
Troy Ordinance of 5-6-85, Troy Ordinance
170
Basis:
The establishment of a community antenna
television system in the city and
the protection and control thereof
is necessary for the protection of
the health, welfare and safety of
the inhabitants of the city, and that
the use of the public rights-of-way
and the regulation of rates to be
charged to consumers in the city for
services to be provided by the holder
of a franchise for community antenna
television service is a matter of
local and municipal concern.
Agreements:
Charter Communications (Ordinance
223)
Troy Cablevision (Ordinance
223)
Collection:
City of Troy
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to Types of Revenue
City
Sales Tax
Authority: Troy Code 1985 § 6-30
et seq.
Section 11-51-200 et seq., Code of
Alabama 1975
Basis:
An additional privilege or license
tax against the person on account
of the business activities and in
the amount to be determined by application
of rates against gross sales.
Rates:
City Limits
2% of gross proceeds—Retail
of Merchandise & Commodities,
Public Halls/Entertainment, Food &
Beverage Vending Machines
1/2% of gross proceeds—Retail
of Manufacturing, Mining, Quarry,
Processing Machines; Retail of Vehicles,
Trailers, Mobile Homes; Retail of
Farm Machinery
Police Jurisdiction
1/2 of the rate applied to the City
Limits
Collection:
Alabama
Department of Revenue
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to Types of Revenue
City
Use Tax
Authority: Troy Ordinance No. 181
Troy Code 1985 § 6-33 et seq.
Section 11-51-202, Code of Alabama
1975
Basis:
An additional privilege or license
tax imposed on the storage, use or
other consumption in the city and
in the amount to be determined by
application of rates against gross
sales.
Rates:
City Limits
2% of sales price—Property purchased
for storage at retail
1/2% of sales price—Storage
of machines used in Mining, Manufacturing,
Processing; Storage of Vehicles, Trailers,
Mobile Homes, and mobile home set-up
materials; Storage of Farm Machinery
or in connection with farming.
Police Jurisdiction
1/2 of the rate applied to the City
Limits
Collection:
Alabama
Department of Revenue
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to Types of Revenue
Gas License Tax
Authority: Troy Ordinance Dated June
20, 1925
Section 40-20-1 et seq., Code of Alabama
1975
Basis:
Sale, consumption, distribution, storing,
or withdrawing from storage gasoline
of motor fuel.
Rate:
City Limits
1¢ per gallon sold or delivered
within the city limits.
Police Jurisdiction
1/2 of 1¢ per gallon sold or
delivered within the police jurisdiction.
Collection:
City of Troy
Gas
Tax Forms
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to Types of Revenue
Lodging Tax
Authority: Troy Ordinance No. 180
Troy Code 1985, § 6-101 et seq.
Section: 11-51-202, Code of Alabama
1975
Basis:
Additional tax against every person
engaged in the business of renting
or furnishing any room or rooms, lodgings,
or accommodations to transients in
any hotel, motel, inn, tourist camp,
tourist cabin, lodging house, rooming
house, or any other place in which
rooms, lodgings or accommodations
are regularly furnished to transients
for a consideration, in an amount
equal to four (4) percent of the charge
for such room, rooms, lodgings or
accommodations, including the charge
for use or rental of personal property
an services furnished in such room
or lodging.
Collection:
City of Troy
Lodging
Tax Forms
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to Types of Revenue
Privilege
License & Fees
Authority: Troy Code 1985 § 6-1
et seq.
Troy Ordinance 260
Section 11-51-90 et seq., Code of
Alabama 1975
Basis:
License tax & fees required for
any person to engage in, carry on,
manage or conduct any business, vocation,
occupation, calling, trade or profession.
Please refer to Code of Ordinances
of The City of Troy for rates.
Form
Business
License Application
Collection:
City of Troy
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to Types of Revenue
Southeast
Alabama Gas District
Authority: Troy Ordinance 29, Troy
Code 1985 § 5-30
Section 11-50-413 et seq., Code of
Alabama 1975
Basis:
License taxes, including interest
and penalties, in an aggregate amount
in the case of each such municipality
paid by a gas district to at least
one half of its member municipalities.
Collection:
City of Troy
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to Types of Revenue
Tobacco
Tax
Authority: Troy Code 1985 § 6-60
et seq.
Section 40-24-1 et seq., Code of Alabama
1975
Basis:
Additional tax levied in the city
for every person who sells, stores
or delivers cigarettes pays a license
tax to the city fixed and levied,
for the sale, storage or delivery
of cigarettes in the corporate limits
of the city, which license tax is
an amount equal to four cents ($0.04)
for each twenty (20) cigarettes, or
fraction of said number, contained
in the package so sold, stored or
delivered.
Collection:
City of Troy
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to Types of Revenue
Wine Tax
Authority: Troy Code 1985, §
6-24 Schedule “H”
Section 40-24-1 et seq., Code of Alabama
1975
Basis:
Additional tax levied on each wholesaler,
distributor, and/or jobber, equal
to five (5) percent of the total wholesale
cost for all table wines sold in the
city during each month; the payment
of such additional license tax is
to be made on or before the fifteenth
day of each month next succeeding
the month during which sales are made,
and if not paid by said date; there
shall be added to said amount a penalty
of fifteen (15) percent thereof.
Collection:
ABC
Board
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to Types of Revenue
References:
(By Date)
o Constitution
of Alabama—1901
o Code
of Alabama—1975
o City
of Troy Code of Ordinances—1985,
as amended
o Alabama
Department of Revenue General Summary
of State Taxes—2004
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