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. . . . . . . . . .  RULES AND REGULATIONS

MORGAN COUNTY SALES TAX OFFICE
RULES AND REGULATIONS
SALES / SELLERS USE TAX
PHONE: (256) 351-4619

1. On or before the 20th day of each succeeding month
    of which a return is due, commencing June 1, 1999,
    taxpayers shall prepare and file with the Morgan
    County Commission a sales / sellers use tax return in
    the form attached hereto as EXHIBIT
2. Said return shall fully disclose all of the
    information required by such return and shall be
    signed and dated.
3. Such return shall be accompanied by a check in the
    total amount due.
4. The return shall be mailed, postage prepaid, to
      THE MORGAN COUNTY SALES TAX OFFICE
        P.O. BOX 1848
        DECATUR, ALABAMA 35602, or

5. Shall be hand delivered to the sales tax office of
    The Morgan County Commission on the 5th floor of the
    Morgan County Courthouse, Decatur, Alabama.
    The sales tax return should show the amounts of gross
    receipts generated in each tax area. The taxpayer
    should include only the gross sales and deductions
    which are required and allowed by the Alabama
    Department of Revenue to support the inclusions and
    deductions shown on the return.

The taxpayer should maintain records reflecting sales
in each of the following 5 areas of the county:

Area 1 - inside the corporate limits of Decatur,
             Hartselle, Falkville And Trinity
Area 2 - the unincorporated Area of The County
Area 3 - inside Priceville Corporate Limits
Area 4 - inside Somerville Corporate Limits
Area 5 - inside Eva Corporate Limits

Any questions which should arise from time to time should be
directed to:

Mr. Edward L. Sims,
License Inspector Of Morgan County
(256) 351-4619