Also known as rental tax, this tax is a privilege tax levied on the lessor for the leasing or renting of tangible personal property. Gross receipts, including any rental of tangible personal property are subject to the rental tax at the following rate.
If lessee is located inside the City of Northport:
- Automotive vehicles - 1/2 of 1% (.005)
- General Rates - 3% (.03)
- Lines and garments - 1% (.01)
Police Jurisdiction rate would be ½ of the above listed rate.