Clarke County, Alabama

Tax Structure

General Sales/Use Tax

Equipment & Machinery Sales/Use Tax

Advalorem/Property Tax
Millage Rates

	Coffeeville	Fulton	Grove Hill	Jackson	Thomasville
State (total mills)	6.50	6.50	6.50	6.50	6.50
General State - 2.50, Soldier - 1.00, State School - 3.00
	Coffeeville	Fulton	Grove Hill	Jackson	Thomasville
County (total mills)	26.5	0.00	0.00	0.00	0.00
General Fund - 6.50, Road & Bridge - 2.50, County School - 12.50 School District - 3.00, Fire Protection - 2.00
	Coffeeville	Fulton	Grove Hill	Jackson	Thomasville
City (total mills)	0.00	0.00	5.00	5.00	5.00
General Fund --

(1) 9.3% of Jackson's sales tax revenue is earmarked for education with a maximum of $250,000/year.

Ad Valorem (Property) Tax

Authority	Sections 40-1-1 through 40-11-4 and 40-21-1 through 40-21-34, Code of Alabama 1975; Amendment 373, Constitution of Alabama.
Basis	Ownership of real and personal property within this state.
Rate	The state tax rate is 6.5 mills.

Business Privilege Tax

Authority	Sections 40-14A-21 through 40-14A-29, Code of Alabama 1975.
Basis	The tax is calculated on net worth plus additions minus exclusions times the appointment factor less the deductions equals taxable net worth.
Rate	The rate is based on the ability to pay and is determined by the entities' federal taxable income in Alabama. The rate ranges from $.25 to $1.75 for each $1000 of net worth in Alabama.

Corporate Income Tax

Authority	Sections 40-18-1 through 40-18-58 and 40-18-160 through 40-18-176, Code of Alabama 1975.
Basis	Net taxable income from business within the state.
Rate	6.5% of annual net income with a deduction allowed for federal income tax paid or accrued.

SalesTax

Authority	Sections 40-23-2 and 40-23-37, Code of Alabama 1975.
Basis	Gross proceeds from sale of all taxable items for consumption or other use to consumers - individual, corporate or otherwise (except as specifically exempted by an act of the Alabama Legislature) - within Alabama and gross receipts from conducting or operating public places of amusement or entertainment.
Rate	4% of gross proceeds of sale of tangible personal property. 4% of gross receipts from conducting or operating public places of amusement or entertainment. 2% of net trade difference of new or used automotive vehicles, truck trailers, semitrailers or housetrailers. 2% of gross proceeds of sale of mobile home set-up materials and related supplies. 1 1/2% selling price of machinery used in mining or manufacturing tangible personal property. 1 1/2% of net trade difference of new or used farm machines, machinery and equipment that is used in production of agricultural produce or products, livestock or poultry on farms. 3% of retail selling price of food products sold through vending machines.