Sales Tax Instructions - City Of Brighton, Michigan
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1CITY OF BRIGHTON Sales tax instructions
Enter total receipts from all sales, services, rentals, leases, both
Line 1
OTHER DEDUCTIONS: (Please itemize all other deductions on the
Line
taxable and non-taxable.
reverse side of the sales tax return.
3K
Total of Line 3 K as shown on page I $ _______________
Enter bad debts collected during the period, which were previously
Line 2A
.
deducted on line 3D in prior periods.
Line 3
Total Deductions – Lines 3A thru 3K
Line 2B
Enter the total of lines I and 2A.
Line 4
Sum of line 2B less Line 3 – Gross Sales Less Deductions
Line 3a
Enter receipts from non-taxable service, fees, or labor that are
separately stated.
Line 5
Line 4 times 3.75%
Line 6
Enter the amount, if any, of Brighton tax collected from
Enter sales to other licensed dealers for purposes of
Line 3b
customers in excess of the amount on line 5. Compare your
resale.
general ledger sales tax liability account to Line 5. If the
Line 3c
Enter sales of goods shipped or delivered outside of Brighton to
liability account is greater, enter the difference here.
a non-resident. (Include shipments of
Building Materials delivered to out-of-city locations)
Line 7
Sum of Lines 5 & 6
Line 3d
Enter unsecured bad debts from open accounts written off during the
Line 8
Enter 3 1/3% (.0333) of line 7 only if you are filing on
period. Enter only those bad debts upon which Brighton city tax was
time. Return must be postmarked by the 20
of the
th
previously remitted.
month following sales. Enter –0- if this return is filed
Note: bad debts are not deductible if returns are filed on a cash basis,
after the due date.
The Vendor fee is limited to $600 per return.
or, if the seller retains title to the merchandise as collateral.
Line 9
Total Sales Tax (Line 7 minus Line 8)
Enter the amount allowed customers for trade-ins during the period.
Line 3e
Line 10
Total Sales Tax Due to City of Brighton (same as
Note: This deduction is allowed only if the exchanged property will be
Line 9)
resold at retail by the taxpayer.
Line 11
Late Filing Penalty: If filing after the due date add 10%
Enter receipts from sales of gasoline and cigarettes which are
Line 3f
(.10) of line 7.
exempted by the state of Colorado.
Line 11
Interest: If the return is filed after the due date, add 1%
Line 3g
Enter receipts from sales to religious, charitable or
(.01) of line 7 per month, or for any portion of a month,
governmental organizations, which are exempt from
from the due date.
Brighton tax and have a valid State of Colorado exemption
number. The number must be shown on the invoice to be exempt.
Line 12
Total Tax Penalty and Interest – Sum of Lines 10 & 11.
Enter the sales amount of any goods returned during the period on
Line 3h
which Brighton tax was previously remitted.
Line 13
Adjustments: If adjustments to the return are
necessary, we will notify you via letter. Place the
Enter receipts from sales of prescription drugs, wheelchairs, and
amount due to/from you here. If you are claiming a
Line 3i
credit you must attach documentation and enter the
other prosthetic devices.
amount here or file a separate refund claim.
Line 3j
Sales of food paid with food stamps or W.I.C. Vouchers.
Line 14
Enter here the total of Line 12, plus or minus
Line I3 (the prior period balance -due to/from) if any.
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