Form 2320 - 4% Lodgings Tax Return (1996) With Instructions printable pdf download

Instructions For Filing 4% Alabama Lodgings Tax Returns

ITEM 1 – Enter total gross charges and total collections on credit charges heretofore claimed as deductions.

ITEM 2 – Enter total of amounts shown in ITEM 1.

ITEM 3 – Enter total deductions. Credit charges not collected and receipts from lodgings supplied for thirty or more

continuous days to the same occupant may be deducted. Subtract from ITEM 2 and enter result in ITEM 4.

ITEM 5 – Compute tax on amount shown in ITEM 4 and enter result.

ITEM 6 – If tax is timely paid, compute discount on amount shown in ITEM 5 and enter result. Discount is 5% on first

S100.00 or less in tax and 2% of tax over S100.00.

ITEM 7 – Returns filed after the due date are subject to a “failure to timely file” penalty equal to the greater of 10% of the

tax required to be paid on the return or $50.00. Tax payments received after the due date are subject to a “failure

to timely pay” penalty equal to 10% of the delinquent tax. If tax is not timely paid, interest is also due at the

same rate established by the Secretary of the Treasury under authority of 26 USC 6621.

ITEM 8 – If return is timely filed and tax is timely paid, enter result of ITEM 5 minus ITEM 6. Otherwise, enter total of

ITEM 5 plus ITEM 7.

Returns must be filed for each calendar month and are due on or before the 20th day of the month following the month

covered by the return. Your return and remittance made payable to Department of Revenue should be mailed to Alabama

Department of Revenue, Sales, Use & Business Tax Division, P.O. Box 327710, Montgomery, AL 36132-7710. If you already

have an account with us, use the preprinted forms that have been mailed to you and mail them to the address provided in

your coupon booklet.

NOTICE

Cut along broken rule before filing this return. Failure to do so will result in

delays in processing your payments which may cause delinquent notices to be

generated resulting in penalty and interest charges.

CUT ALONG BROKEN RULE

S&U: 2320

LABAMA

EPARTMENT OF

EVENUE

DO NOT USE THIS SPACE

1/96

4% Lodgings Tax Return

Balance of Tax

2320

Disallowed Discount

PERIOD COVERED

Interest

Penalty

DUE DATE

Account No.

Total

CHECK THIS BOX IF PAYMENT

Name

MADE THROUGH ELECTRONIC

FUNDS TRANSFER (EFT)

Address

TOTAL AMOUNT REMITTED

@ @ e

@ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e @ @ e

@ @

@ @ @ @

@ @

@ @ @ @

@ @

@ @ @ @

@ @

@ @ @ @

@ @

@ @ @ @

@ @

@ @ @ @

@ @

@ @ @ @

00002320000000000000

Form 2320 - 4% Lodgings Tax Return (1996) With Instructions

Related Articles

Related forms

Related Categories