FINANCE DEPARTMENT


Providing financial services and managing the City’s fiscal wellbeing.

The Finance Department is responsible for projecting and managing revenues, monitoring expenses, and reporting on the City’s financial stability and growth. Additionally, the department issues business licenses, collects revenues, and assists other departments in paying their bills. The department is critical to ensuring the City remains fiscally responsible, and that all City services can continue to be provided in an effective and efficient manner.

 

 

 

Contact:

Daniel Oakley, CPA
Finance Director

Carlee Sims, CPA
Deputy Finance Director

City Hall

Hours:

  • 8:00 a.m. - 5:00 p.m.

FAQs

Are you starting a new business and have questions about licenses and sales tax?
Check out the FAQs for the Finance Department.

How do I register to pay City taxes?

Complete a Tax Application Form and return it to the Finance Department for processing. The completed form can be brought to the Finance Department at City Hall (101 West Main Street), faxed to 334-361-3608, or email to revenue@prattvilleal.gov. When your new tax account has been established, you will receive a letter and/or email confirming your account number and filing requirement.

How often must I file and pay City taxes?

By the twentieth (20th) of the month following the reporting period for which you are filing (the return must be postmarked by the twentieth (20th) of the month by the United States Postal Service to be considered a timely return). Sales, use and rental taxes may be paid quarterly, annually, semi-annually or occasionally depending on your business activities. Contact the Finance Department for assistance.

What is my Account ID number?

You will find your account number on your City business license or your tax account confirmation letter.

What records am I required to keep for my business transactions?

All individuals and entities having a City business license are required by law to keep records that clearly show all transactions subject to city privilege licenses and taxes. This includes, but is not limited to, records showing:

  • All income of the business, whether by cash, check, credit or property
  • Customer invoices establishing the delivery location of business merchandise and taxes collected
  • Customer sales tax exemption documents, when applicable
  • Failure to keep proper records and make them available upon the City’s request constitutes a misdemeanor offense for which the City may issue a citation for observed violations. You are strongly encouraged to consult with your advisers about the law’s requirements, or contact the City for more information.

What taxes do I have to file with the City?

The City of Prattville administers the following taxes: Sales Tax, Consumer’s Use Tax, Seller’s Use Tax, Renting and Leasing Tax, Lodging and Occupancy Tax, Gasoline Tax, Liquor Tax, Tobacco Tax and Wine Tax. Businesses and individuals who have transactions in Prattville are responsible for reporting and paying applicable taxes directly to the City by the twentieth (20th) of the month following the reporting period for which you are filing.

What is Consumer’s Use Tax, and does it apply to me?

Use tax is traditionally the most confusing tax and should be of particular interest to businesses and individuals engaged in construction, contracting and services; however, it is very likely that every business and person is subject to use tax to some degree. Use tax, at the same rates as sales tax, becomes due when the user and consumer of taxable goods does not pay tax to the seller or pays tax to a seller that is not registered to collect City of Prattville tax. Use tax is due on purchases made by Prattville businesses and residents from another City or State which are not taxed. Generally, if you would be required to pay sales tax on goods purchased inside the City, but you purchase them outside of the City and do not pay local sales tax, you are likely subject to use tax and must report and pay it to the City. You are strongly encouraged to consult with your advisers or ask the Revenue Officer about how use tax applies to your activities.

Am I allowed a discount for timely filing and paying the sales tax due?

Yes (only to sales tax). A discount is allowed if the tax is paid before the twentieth (20th) day of the month following the reporting period. The sales tax discount consists of 5% on the first $100 tax due and 2% of all tax over $100. Please note, however, that the monthly discount may not exceed $200.

Can I file my City taxes electronically?

Sales Tax, Use Tax, Rental Tax and Lodging Tax may be filed electronically through the State of Alabama MAT System. Liquor, Gasoline, Tobacco and Wine Tax returns can be filed by any of the following ways:
  • Submitting a paper return directly to the City via email at revenue@prattvilleal.gov (then call 334-595-0150 to make payment via phone by credit card)
  • Bringing a copy of the return to City Hall Finance Department (101 West Main Street)
  • Mailing the return and payment to:
    City of Prattville
    Finance Department
    PO Box 680190
    Prattville, AL 36068-0190

Is there a fee for electronic filing?

No. City of Prattville tax e-turns and payments can be filed through the State of Alabama MAT System free of charge.

Is penalty and interest imposed for not timely filing and paying any tax due?

Yes. Penalty and interest is due if the paid tax is after the twentieth (20th) day of the month in which the tax is due. The Failure to Timely File Penalty is 10% of the tax required to be paid. Plus interest at the rate of 1% per month, or fraction thereof, from the date at which the tax became delinquent.

How do I update my mailing address on my business license account?

You can email revenue@prattvilleal.gov, call the Finance Department at 334-595-0150 or come to the Finance Department located in City Hall (101 West Main Street), and let the revenue clerks know that you need to change your address. The revenue clerks will pull up your business license account and print the form for you to update your account.

How do I update my mailing address on my sales tax account?

You can email revenue@prattvilleal.gov or bring to the Finance Department located in City Hall (101 West Main Street) a letter stating that you need to change your address. The letter should include your business name, current address, account number, new address and your signature.