Municipal Tax Revenue
The Municipal Tax Revenue Page is for the purpose of offering a summary of the revenue sources for the City of Troy.
These revenue sources include: 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, and Wine Tax.
TYPES OF REVENUE
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
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
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
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
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 222)
Collection: City of Troy
City Sales Tax
Authority: Troy Ordinance No. 304, Jan. 12th 2010
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
3% 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
City Use Tax
Authority: Troy Ordinance No. 304, Jan. 12th 2010
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
3% 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
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
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 and services furnished in such room or lodging.
Collection: City of Troy
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
Southeast Alabama Gas District (SEAGD)
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
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), within city limits, two cents ($0.02), within police jurisdiction, for each twenty (20) cigarettes, or fraction of said number, contained in the package so sold, stored or delivered.
Collection: City of Troy
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
References:
(By Date)