The City of Auburn is a self-administered municipality with regard to sales/use, rental/leasing, and lodging taxes. Occasionally, the City utilizes the services of third-party companies to conduct audits of taxpayers' records. With the passage of Act 2016-406 by the Alabama Legislature, the Alabama Local Tax Institute of Standards and Training (ALTIST) is required, as of January 1, 2017 to establish a toll free number, or hotline, for taxpayers to submit complaints related to the auditing or collection activities of a private auditing or collecting firm who acts on behalf of a self-administering county or municipality. Taxpayers who would like to register complaints should call 1-855-638-7092. Complaints will be transcribed quarterly and provided to the auditing or collecting firm receiving the complaint. Reports of these complaints will also be made available to the self-administered county or municipality.
Applies To: People who are lessors of real property
Legal Definition: Each owner of residential real property in the City, who rents or leases such property to others as the lessor, whether directly or through an agent, shall obtain a business license and pay a business license fee to the City as provided for in Section 7.2 (Category 4). The business license fee for residential rental real property shall be due on the first business day of each calendar year, and such license fee shall become delinquent on the 15th day of February of each calendar year.
Simple Definition: If you own residential property and rent it to someone, then under City of Auburn Ordinance 1842, 1.5% of what you take in for the preceding year is due the City.
Example: If you rent a house to someone and in calendar year 2013 you collected $12,000 in rent, then prior toFebruary 15 you would owe the City $180.00 and $5.00 for the issuance fee to obtain the 2014 business license.
Contact: Michael Davis
Applies To: People that work in the City limits of Auburn
Legal Definition: Ordinance 416, as amended by Ordinance 2653, Any person engaging in any trade, occupation or profession shall be required to file a return and pay a license fee equal to one percent (1%) of any salaries, wages, commissions, bonuses, severance pay or other compensation of any kind earned in Auburn.
Simple Definition: If you have employees that come into the City while conducting business, then 1% of their gross pay is to be withheld for time they are in Auburn and reported to the City on a quarterly or annual basis (depending on how your account is set up).
Example: If you are an employee that works in the City of Auburn, then 1% of your gross pay is to be withheld by your employer and reported to the City on a quarterly basis. Each employer, with the exception of Federal employers, is required to withhold and remit the occupational license fee. Federal employers may, but are not required, to withhold and remit the occupational license fee. When Federal employers elect not to withhold and remit the occupational license, the employee is responsible to remit the occupational license fee.
Note: There is no filing requirement for employees who have the Occupational License withheld by their employers, Federal employees who do not have Occupational License withheld by their employers must file a City tax return.
Contact: Stephanie Spraggins
1st Quarter (January, February, March) due April 30th.
2nd Quarter (April, May, June) due July 31st.
3rd Quarter (July, August, September) due October 31st.
4th Quarter (October, November, December) due January 31st.
Applies To: General Contractors and Sub-Contractors
business license is required for all contractors working within Auburn city
limits. Contractor business licenses are
grouped into two classes: general
contractors and sub-contractors.
Contractors remit an initial flat fee for the business license; for
General Contractors the initial fee is $155 and for sub-contractors the initial
flat fee is $105. The remainder of the
business license fee is paid quarterly as a percentage of the construction work
gross receipts (contractor’s percentage).
This contractor’s percentage/business license fee is ¼ of 1% of the
gross construction receipts. Typically construction work requires permits to be
pulled from Codes department and at the time the permit is issued, Codes
collects the contractor’s percentage for the permitted job for the convenience
of the contractor; however this may not always be the case. In general, construction work falls under
Contact: Cheryl Van Tuyl