The official website of the City of Semmes, Alabama.

Taxes

The Official Website of Semmes, AL

Property Taxes

          All real property in Alabama is subject to state, county, and local property (ad valorem) taxes unless exempted by law. In addition, all manufacturing and non-manufacturing equipment including office furniture and fixtures, computer equipment and other items of personal property if located in the state on October 1 of the year tax abatements are approved. Real and personal property used for business, commercial, industrial, or manufacturing purposes in Alabama is defined as Class 2 property and assessed at 20 percent fair market value. The property (ad valorem) tax rate per $1,000 of assessed valuation is as follows for Mobile County: 6.5+20.5+29.5+7.0=63.50.

          Real property improvements are typically based on new replacement cost, then depreciated based on the condition of the property and additionally takes into consideration when it is no longer being used. Land is usually valued using the market or sales comparison approach reflecting sales prices for similar property. A value per square foot or front foot is also assigned. Personal property is valued by using the new replacement cost, then depreciated based on condition and usage.

City Sales Tax Rates

(Effective October 1st, 2021)

General Sales/Use Tax – 4.0%

Automotive Sales Tax – 2.0%

Rental Tax – 2.5%

Lodging Tax – 1.0%

Collection of Sales, Use, Rental, and Lodging Taxes:

          Revenue Discovery Systems (RDS) will collect the Sales, Use, Rental, and Lodging Taxes for the City of Semmes.
          Visit: www.revds.com

Contact RDS: 1-800-556-7274, [email protected]
Contact the City With Any Questions:
b[email protected]
251-649-5752, Option 2

Police Jurisdiction Sales Tax
(Sales Tax in 1.5 mile Police Jurisdiction is 1/2 of the City Tax Rate)

         If you are not sure that your business is located within the City of Semmes or the Police Jurisdiction, call City Hall at 251-649-5752 Option 2, and give them your address.

Property Taxes

          All real property in Alabama is subject to state, county, and local property (ad valorem) taxes unless exempted by law. In addition, all manufacturing and non-manufacturing equipment including office furniture and fixtures, computer equipment and other items of personal property if located in the state on October 1 of the year tax abatements are approved. Real and personal property used for business, commercial, industrial, or manufacturing purposes in Alabama is defined as Class 2 property and assessed at 20 percent fair market value. The property (ad valorem) tax rate per $1,000 of assessed valuation is as follows for Mobile County: 6.5+20.5+29.5+7.0=63.50.

          Real property improvements are typically based on new replacement cost, then depreciated based on the condition of the property and additionally takes into consideration when it is no longer being used. Land is usually valued using the market or sales comparison approach reflecting sales prices for similar property. A value per square foot or front foot is also assigned. Personal property is valued by using the new replacement cost, then depreciated based on condition and usage.

City Sales Tax Rates

(Effective October 1st, 2021)

General Sales/Use Tax – 4.0%

Automotive Sales Tax – 2.0%

Rental Tax – 2.5%

Lodging Tax – 1.0%

Collection of Sales, Use, Rental, and Lodging Taxes:

          Revenue Discovery Systems (RDS) will collect the Sales, Use, Rental, and Lodging Taxes for the City of Semmes.
          Visit: www.revds.com

Contact RDS: 1-800-556-7274, [email protected]
Contact the City With Any Questions:
[email protected]
251-649-5752, Option 2

Police Jurisdiction Sales Tax
(Sales Tax in 1.5 mile Police Jurisdiction is 1/2 of the City Tax Rate)

         If you are not sure that your business is located within the City of Semmes or the Police Jurisdiction, call Revenue Officer at 251-649-5752, Option 2 and give them your address.

City Tax Ordinances Document Downloads

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2021-23 Or...

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2014-11-In...

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2011-14-Li...

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2011-04-Re...

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2011-03-Le...

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Easter Dunning

           Business License Administrator
 

Phone: (251) 649-5752, Option 2

Email: [email protected]

Mailing Address:
P.O. Box 1757
Semmes, Alabama 36575

Office Hours:
Monday – Friday
9:00 am – 4:00 pm