[Ord. No. 868-07, 12-28-2007]
Pursuant to the Code of Alabama, in accordance with the Municipal Business License Reform Act (Act No. 2006-586), the following is hereby declared to be and is adopted as the business license code and schedule of licenses for the City of Albertville for the year beginning January 1, 2008, and for each subsequent year. There is levied and assessed a business license fee for the privilege of doing any kind of business, trade, profession or other activity in the municipality, or the police jurisdiction, by whatever name called.
[Ord. No. 868-07, 12-28-2007]
Unless the context clearly requires otherwise, the following terms shall have the following meaning:
(1) 
BUSINESS
Any commercial or industrial activity or any enterprise, trade, profession, occupation, or livelihood, including the lease or rental of residential or nonresidential real estate, whether or not carried on for gain or profit, and whether or not engaged in as a principal or as an independent contractor, which is engaged in, or caused to be engaged in, within a municipality.
(2) 
BUSINESS LICENSE
An annual license issued by the municipality for the privilege of doing any kind of business, trade, profession, or any other activity in the municipality, by whatever name called, which document is required to be conspicuously posted or displayed except to the extent the taxpayer's business license tax or other financial information is listed thereon.
(3) 
BUSINESS LICENSE REMITTANCE FORM
Any business license return, renewal reminder notice, or other writing on which the taxpayer calculates the business license tax liability for all or part of the license year and remits the amount so calculated with the form.
(4) 
DEPARTMENT or DEPARTMENT OF REVENUE
The Alabama Department of Revenue, as created under Alabama Code § 40-2-1 et seq.
(5) 
DESIGNEE
An agent or employee of the municipality authorized to administer or collect, or both, the municipality's business license taxes, which may include another taxing jurisdiction, the Department of Revenue, or a "private auditing or collecting firm" as defined in § 40-2A-3 of the Code of Alabama.
(6) 
GROSS RECEIPTS
The measure of any and all receipts of a business from whatever source derived, to the maximum extent permitted by applicable laws and constitutional provisions, to be used in calculating the amount due for a business license; provided, however, that:
a. 
"Gross receipts" shall not include any of the following taxes collected by the business on behalf of any taxing jurisdiction or the federal government: all taxes which are imposed on the ultimate consumer, collected by the taxpayer and remitted by or on behalf of the taxpayer to the taxing authority, whether state, local or federal, including utility gross receipts levied pursuant to Article 3, Chapter 21, Title 40, Code of Alabama; license taxes levied pursuant to Article 2, Chapter 21, Title 40, Code of Alabama; or reimbursements to professional employer organizations of federal, state or local payroll taxes or unemployment insurance contributions, but no other deductions or exclusions from gross receipts shall be allowed except as provided in this article.
b. 
A different basis for calculating the business license may be used by the municipality with respect to certain categories of taxpayers as prescribed in § 11-51-90.2, Code of Alabama.
c. 
For a utility or other entity described in § 11-51-129, Code of Alabama, "gross receipts" shall be limited to the gross receipts derived from the retail furnishing of utility services within the municipality during the preceding year that are taxed under Article 3 of Chapter 21 of Title 40, Code of Alabama, except that nothing herein shall affect any existing contract or agreement between a municipality and a utility or other entity. The gross receipts derived from the furnishing of utility services shall not be subject to further business license taxation by the municipality.
d. 
"Gross receipts" shall not include dividends or other distributions received by a corporation, or proceeds from borrowing, the sale of a capital asset, the repayment of the principal portion of a loan, the issuance of stock or other equity investments, or capital contributions, or the undistributed earnings of subsidiary entities.
(7) 
LICENSE FORM
Any business license application form, renewal reminder notice, business license remittance form, or business license return by whatever name called.
(8) 
LICENSE OFFICER or MUNICIPAL LICENSE OFFICER
The municipal employee charged by the municipality with the primary responsibility of administering the municipality's business license tax ordinance and related matters thereto.
(9) 
LICENSE YEAR
The calendar year.
(10) 
MUNICIPALITY
Any town or city in this state that levies a business license tax from time to time. The term shall also include the town's or city's police jurisdiction, where the business license tax is levied in the police jurisdiction.
(11) 
PERSON
Any individual, association, estate, trust, partnership, limited liability company, corporation, or other entity of any kind, except for any nonprofit corporation formed under the laws of Alabama which is operated to enable municipalities that become members of such nonprofit corporation to finance or refinance capital projects and related undertakings, on a cooperative basis, and whose board of directors or other governing body consists primarily of elected officials of the municipality.
(12) 
TAXING JURISDICTION
Any municipality that levies a business license tax, whether or not a business license tax is levied within its police jurisdiction, or the Department of Revenue acting as agent on behalf of a municipality pursuant to Alabama Code § 11-51-180 et seq., as the context requires.
(13) 
TAXPAYER
Any person subject to or liable under this article for any business license tax; any person required to file a return with respect to or pay or remit the business license tax levied under this article or to report any information or value to the taxing jurisdiction; or any person required to obtain, or who holds any interest in, any business license issued by the taxing jurisdiction; or any person that may be affected by any act or refusal to act by the taxing jurisdiction under this article, or to keep any records required by this article.
(14) 
U.S.C.
The applicable title and section of the United States Code, as amended from time to time.
(15) 
OTHER TERMS
Other capitalized or specialized terms used in this article, and not defined above, shall have the same meanings ascribed to them in § 40-2A-3 of the Code of Alabama, unless the context therein otherwise specifies.
[Ord. No. 868-07, 12-28-2007]
The license term and the minimum amount for a business license are as follows:
(a) 
Full year. Every person who commences business before the first day of July shall be subject to and shall pay the annual license for such business in full. Unless otherwise specified in the enclosed schedules, the minimum annual license shall be $100.
(b) 
Half year. Every person who commences business on or after July 1 shall be subject to and shall pay 1/2 the annual license for such business for that calendar year.
(c) 
Issue fee. For each license issued there shall be an issue fee collected of $10 and the fee shall be collected in the same manner as the license tax.
(d) 
Annual renewal. Except as provided in Subsection (i) or (ii), the business license shall be renewed annually on or before the 31st day of January each year.
(i) 
If the due date for payment of any business license falls on a weekend or a holiday recognized by the municipality from time to time, the due date shall automatically be extended until the next business day.
(ii) 
Insurance company annual license renewals shall be renewed in accordance with § 11-51-122, Code of Alabama, which states that each year each insurance company shall furnish the municipality a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year and shall accompany such statement with the amount of license tax due according to the licensing schedule. Failure to furnish such statement or to pay such sum shall subject the company and its agents to those penalties as prescribed for doing business without a license as provided for in the Municipal Code.
(iii) 
On or before December 31 of each year, a renewal reminder shall be mailed to each licensee that purchased a business license during the current year. The renewal notice shall be mailed via regular U.S. mail to the licensee's last known address of record with the municipality. Licensees are required to furnish the municipality any address changes for their business prior to December 1 in order for them to receive the notice.
(iv) 
Business license renewal payments received by the municipality shall be applied to the current renewal only when any and other debts the licensee owes to the municipality are first paid in full. No business license shall be issued if the current renewal payment does not meet the prior obligations and the current renewal. Failure to pay the sums shall subject the licensee and its agents to those penalties as prescribed for doing business without a license provided for in the Municipal Code.
[Ord. No. 868-07, 12-28-2007]
(a) 
For each place at which any business is carried on, a separate license shall be paid, and any person desiring to engage in any business for which a license is required shall designate the place at which business is carried on, and the license to be issued shall designate the place, and the license shall authorize the carrying on of the business only at the place designated.
(b) 
Every person dealing in two or more of the articles or engaging in two or more of the businesses, vocations, occupations or professions scheduled herein shall take out and pay for a license for each line of business.
(c) 
A taxpayer subject to the license authorized by this article engaged in business in other municipalities may account for its gross receipts so that the part of its gross receipts attributable to its branch offices will not be subject to the business license imposed by this article. To establish a bona fide branch office, the taxpayer must demonstrate proof of all the following criteria:
(i) 
The taxpayer must demonstrate the continuing existence of an actual facility located outside the police jurisdiction in which its principal business office is located, such as a retail store, outlet, business office, showroom, or warehouse, to which employees and/or independent contractors are assigned or located during regular normal working hours.
(ii) 
The taxpayer must maintain books and records which reasonably indicate a segregation or allocation of the taxpayer's gross receipts to the particular facility or facilities.
(iii) 
The taxpayer must provide proof that separate telephone listings, signs, and other indications of its separate activity are in existence.
(iv) 
Billing and/or collection activities relating to the business conducted at the branch office or offices are performed by an employee or other representative of the taxpayer who has the responsibility for the branch office.
(v) 
All business claimed by a branch office or offices must be conducted by and through the branch office or offices.
(vi) 
The taxpayer must supply proof that all applicable business licenses with respect to the branch office or offices have been issued.
(d) 
Nothing in this article shall be construed as exempting businesses from payment of a license on the basis of a lack of physical location.
[Ord. No. 868-07, 12-28-2007; Ord. No. 2040-26, 6-2-2026]
No license shall be transferred except with the consent of the Council of the municipality or of the City Clerk or his or her designee, and no license shall be transferred to reflect a physical change of address of the taxpayer within the municipality more than once during a license year and never from one taxpayer to another. A mere change in the name or ownership of a taxpayer that is a corporation, partnership, limited liability company or other form of legal entity now or hereafter recognized by the laws of Alabama shall not constitute a transfer for purposes of this section, unless the change requires the taxpayer to obtain a new federal employer identification number or Department of Revenue taxpayer identification number or, in the discretion of the municipality, the subject license is one for the sale of alcoholic beverages. Nothing in this section shall prohibit a municipality from requiring a new business license application and approval for an alcoholic beverage license.
[Ord. No. 868-07, 12-28-2007]
It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to engage in businesses or vocations in the municipality for which a license is required without first having procured a license. A violation of this division of the ordinance passed hereunder fixing a license shall be punishable by a fine not to exceed the sum of $500 for each offense, and if a willful violation, by imprisonment, not to exceed six months, or both, at the discretion of the court trying it. Each day shall constitute a separate offense.
[Ord. No. 868-07, 12-28-2007]
Every license shall be posted in a conspicuous place where the business, trade or occupation is carried on, and the holder of the license shall immediately show it to the designee of the City upon request.
[Ord. No. 868-07, 12-28-2007; Ord. No. 2040-26, 6-2-2026]
(a) 
It shall be the duty of every person subject to this license tax to render to the municipality, on forms as may be required, a sworn statement showing the total business done, amount of sales, gross receipts and gross sales, stock, value of furniture and other equipment, capital invested, number of helpers or employees, amount of space occupied, or other factor described in the schedule, one or several, as the case may require, for the ascertainment of the classification of such person for license taxation purposes and the correct amount of license tax to which the person is subject.
(b) 
If the municipality determines that the amount of business license tax reported on or remitted with any business license remittance form is incorrect, if no business license remittance form is filed within the time prescribed, or if the information provided on the form is insufficient to allow the municipality to determine the proper amount of business license tax due, the municipality shall calculate the correct amount of the tax based on the most accurate and complete information reasonably obtainable and enter a preliminary assessment for the correct amount of business license tax, including any applicable penalty and interest.
(c) 
The municipality shall promptly mail a copy of any preliminary assessment to the taxpayer's last known address by either first-class U.S. mail or certified U.S. mail with return receipt requested or, in the sole discretion of the municipality, deliver the preliminary assessment to the taxpayer by personal delivery.
(d) 
If the amount of business license tax remitted by the taxpayer is undisputed by the municipality, or if the taxpayer consents to the amount of any deficiency or preliminary assessment in writing, the municipality shall enter a final assessment for the amount of the tax due, plus any applicable penalty and interest.
(e) 
Petition for review.
(1) 
If a taxpayer disagrees with a preliminary assessment as entered by the municipality, the taxpayer shall file a petition for review with the City Clerk within 30 days from the date of entry of the preliminary assessment setting out the specific objections to the preliminary assessment. If a petition for review is timely filed, the City Clerk of the municipality shall schedule a conference with the taxpayer for the purpose of allowing the taxpayer or its representatives and the representatives of the municipality to present their respective positions, discuss any omissions or errors, and to attempt to agree upon any changes or modifications to their respective positions.
(2) 
If a petition for review is not timely filed, or if timely filed and upon further review the City Clerk determines that the preliminary assessment is due to be upheld in whole or in part, the municipality may make the assessment final in the amount of business license tax due as computed by the City Clerk, with applicable interest and penalty computed to the date of entry of the final assessment. The City Clerk shall, whenever practicable, complete a review of the taxpayer's petition for review and applicable law within 90 days following the later of the date of filing of the petition or the conference, if any.
(3) 
A copy of the final assessment shall be promptly mailed to the taxpayer's last known address by either first-class U.S. mail or certified U.S. mail with return receipt requested in the case of assessments of business license tax of $500 or less, or by certified U.S. mail with return receipt requested in the case of assessments of business license tax of more than $500. In either case, at the option of the taxing jurisdiction a copy of the final assessment may be delivered to the taxpayer by personal delivery. The final assessment shall include a statement informing the taxpayer of the right to appeal the final assessment to Circuit Court within 30 days from the date of the entry of the final assessment.
[Ord. No. 868-07, 12-28-2007; Ord. No. 2040-26, 6-2-2026]
Upon demand by the designee of the municipality, it shall be the duty of all licensees to:
(a) 
Permit the designee of the municipality to enter the business and to inspect all portions of the place or places of business for the purposes of enabling the municipal designee to gain such information as may be necessary or convenient for determining the proper license classification and determining the correct amount of license tax.
(b) 
Furnish information during reasonable business hours at the licensee's place of business in the municipality or the police jurisdiction, including all books of account, invoices, papers, reports and memoranda containing entries showing amount of purchases, sales receipts, inventory and other information, from which the correct license tax classification may be ascertained and the correct amount of license tax to which the person is subject may be determined, including exhibition of bank deposit books, bank statements, copies of sales tax returns to the State of Alabama, and copies of Alabama income tax returns and federal income tax returns.
[Ord. No. 868-07, 12-28-2007]
It shall be unlawful for any person, their agent, servant or employee to fail or refuse to perform any duty imposed by this article, nor shall any person, agent, servant or employee of such person obstruct or interfere with the designee of the municipality in carrying out the purposes of this article.
[Ord. No. 868-07, 12-28-2007]
(a) 
It shall be unlawful for any person connected with the administration of this article to divulge any information obtained in the course of inspection and examination of the books, papers, reports and memoranda of the taxpayer made pursuant to the provisions of this article, except to the Mayor, the Municipal Attorney or others authorized by law to receive such information.
(b) 
It shall be unlawful for any person to print, publish, or divulge, without the written permission or approval of the taxpayer, the license form of any taxpayer or any part of the license form, or any information obtained in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the municipality, or upon order of any court, or as otherwise allowed in this article.
(c) 
Nothing in this article shall prohibit the disclosure of the fact that a taxpayer has or has not purchased a business license. Statistical information pertaining to taxes may be disclosed to the City Council upon its written request through the Mayor's office. It shall be unlawful for any person to violate the provisions of this section.
[Ord. No. 868-07, 12-28-2007]
(a) 
In any case where a person subject to paying a license tax as provided fails to pay it, the municipal designee shall be authorized to assess and determine the amount of license taxes due using the best information available either by return filed or by other means.
(b) 
The taxpayer shall be notified by registered or certified mail, or personal service, of the amount of any such assessment, and of the right to appear before the City Council on a day named not less than 20 days from the date of notice and to show cause why such assessment shall not be made final. The appearance may be made by agent or attorney.
(c) 
If no showing is made on or before the date fixed in the notice, or if the showing is not sufficient in the judgment of the Council, the assessment shall be made final in the amount originally fixed, or in such other amount as is determined by the Council to be correct. If upon the hearing the municipal designee finds a different amount due than that originally assessed, he/she shall make the assessment final in the correct amount and in all cases shall notify the taxpayer of the assessment as finally fixed.
(d) 
A notice by the United States mail addressed to the taxpayer's last known place of business shall be sufficient. Any assessment made by the designee of the municipality shall be prima facie correct upon any appeal.
[Ord. No. 868-07, 12-28-2007]
On all real and personal property used in the business, the municipality shall have a lien for the license, which shall attach as of the date when the license is due, as allowed by § 11-51-44, Code of Alabama, 1975.
[Ord. No. 868-07, 12-28-2007; Ord. No. 2040-26, 6-2-2026]
Any person found guilty of violating any of the provisions of this article shall be punished as provided in § 1-8 of this Code, and violations on separate days shall constitute a separate offense. The minimum fine shall be $50.
[Ord. No. 868-07, 12-28-2007]
In addition to the remedies provided by § 11-51-150 et seq., Code of Alabama, 1975, the continued or recurrent performance of any act or acts within the corporate limits or within its police jurisdiction for which a license may be revoked or suspended under this article is hereby declared to be detrimental to the health, safety, comfort and convenience of the public and is a nuisance. The municipality, as an additional or alternative remedy, may institute injunctive proceedings in a court of competent jurisdiction to abate it.
[Ord. No. 868-07, 12-28-2007]
(a) 
All licenses not paid within 30 days from the date due shall be increased by 15% for the first 30 days they shall be delinquent and incur an additional 15% for a delinquency of 60 or more days. This provision shall not be deemed to authorize the delay of 30 days in the payment of the license due, which may be enforced immediately.
(b) 
Where persons began business on or after the first day of the calendar year, the licenses for such "new business" shall be increased by 15% for the first 15 days they shall be delinquent, and shall be measured by an additional 15% for a delinquency of 45 days or more.
(c) 
All delinquent accounts of both license taxes and penalties shall also be charged simple interest at the rate of 1% per month.
[Ord. No. 868-07, 12-28-2007]
The adoption of this article shall not in any manner affect the prosecution of any act illegally done contrary to the provisions of any ordinance now or later enacted, and every prosecution, whether begun before or after the enactment of this article, shall be governed by the law under which the offense was committed. A prosecution, or the right to prosecute, for the recovery of any penalty or the enforcement of any forfeiture shall not be in any manner affected by the adoption of this article, nor shall any civil action or cause of action existing prior to or at the time of the adoption of this article be affected in any manner by its adoption.
[Ord. No. 868-07, 12-28-2007]
(a) 
The Municipal Clerk shall have the authority to investigate all applications and may refer any application to the City Council for a determination as to whether a license should be issued.
(b) 
If the City Council denies the issuance of any license referred, the Municipal Clerk shall promptly notify the applicant of the decision.
(c) 
If the applicant desires to appear before the City Council to show cause why the license should be issued, the person shall file a written notice with the Municipal Clerk, within two weeks from the date of mailing by the Municipal Clerk of the notice of the denial of the license by the Council.
(d) 
Upon receipt of the notice the Municipal Clerk shall promptly schedule a hearing, to be held within 15 days from the date of receipt of such notice, before the Council and shall give notice of the date, time and place of said hearing to the applicant.
(e) 
The applicant shall be given the opportunity to appear personally, or through counsel, or both, and the Council shall proceed to hear any evidence which may be presented both for and against the issuance of the license.
(f) 
If the Council determines from the evidence presented that in order to either provide for the safety, preserve the health, promote the prosperity, or improve the morals, order, comfort and convenience of the citizens of the municipality the license should not be granted, then it shall enter an order to that effect, or the Council may order that upon payment of any required license fees the license shall be issued.
[Ord. No. 868-07, 12-28-2007]
(a) 
Any license issued to any person to conduct any business shall be subject to revocation by the Council for the violation by the licensee, his or her agent, servant, or employee of any provision of this article or of any ordinance of the municipality, or any statute of the State of Alabama relating to the business for which the license is issued. The license shall also be subject to revocation by the Council if the licensee, his or her agent, servant, or employee under color of the license violates or aids or abets in violating or knowingly permits or suffers to be violated any penal ordinance of the municipality or any criminal law of the State of Alabama; it shall also be subject to revocation by the Council if, in connection with the issuance or renewal of any license, the licensee or agent filed or caused to be filed any application, affidavit, statement, certificate, book, or any other data containing any false, deceptive or other misleading information or omission of material fact.
(b) 
The conditions set forth as grounds for the revocation of a license shall also constitute grounds for refusing to renew a license.
(c) 
The Council shall set a time for hearing on the matter of revoking or refusing to renew a license. A notice of the hearing shall be given to the licensee or the applicant for renewal at least 10 days before the day set for the hearing. At the hearing the Council shall hear all evidence offered by any party and all evidence that may be presented bearing upon the question of revocation or the refusal of renewal of the license.
[Ord. No. 868-07, 12-28-2007]
(a) 
Any taxpayer may file a petition for refund with the municipality for any overpayment of business license tax erroneously paid to the municipality. If a final assessment for the tax has been entered by the municipality, a petition for refund of all or a portion of the tax may be filed only if the final assessment has been paid in full prior to or simultaneously with the filing of the petition for refund.
(b) 
A petition for refund shall be filed with the municipality within two years from the date of payment of the business license tax which is the subject of the petition.
(c) 
The municipality shall either grant or deny a petition for refund within six months from the date the petition is filed, unless the period is extended by written agreement of the taxpayer and the municipality. The taxpayer shall be notified of the municipality's decision concerning the petition for refund by first-class U.S. mail or by certified U.S. mail, return receipt requested, sent to the taxpayer's last known address. If the municipality fails to grant a full refund within the time provided herein, the refund petition shall be deemed to be denied.
(d) 
If the petition is granted or the municipality or a court otherwise determines that a refund is due, the overpayment shall be promptly refunded to the taxpayer by the municipality, together with interest to the extent provided for in § 11-51-192, Code of Alabama, 1975. If the municipality determines that a refund is due, the amount of overpayment plus any interest due may first be credited by the municipality against any outstanding tax liabilities due and owing by the taxpayer to the municipality and the balance of any overpayment shall be promptly refunded to the taxpayer. If any refund or part is credited to any other tax by the municipality, the taxpayer shall be provided with a written detailed statement showing the amount of overpayment, the amount credited for payment to other taxes, and the resulting amount of the refund.
(e) 
A taxpayer may appeal from the denial in whole or in part of a petition for refund by filing a notice of appeal with the Clerk of the Circuit Court. The notice of appeal must be filed within two years from the date the petition was denied. The Circuit Court shall hear the appeal and determine the correct amount of refund due, if any. If an appeal is not filed with the appropriate Circuit Court within two years of the date the petition was denied, then the appeal shall be dismissed for lack of jurisdiction.
[Ord. No. 868-07, 12-28-2007]
2002 NAICS TITLES/BUSINESS LICENSE CODES
Code Schedule
Page
441603
Aircraft sales
19
238105
Air conditioning/heating
24
312122
Alcoholic beverages: beer and wine wholesaler
28
312200
Alcoholic beverages: beer wholesaler
28
722125
Alcoholic beverages: restaurant Class 1 retail
28
722126
Alcoholic beverages: restaurant Class 2 retail
28
312121
Alcoholic beverages: beer for off-premises
28
312129
Alcoholic beverages: beer - on-premises and off-premises
28
445124
Alcoholic beverages: liquor - off-premises (package store)
28
312127
Alcoholic beverages: table wine - off-premises
28
312128
Alcoholic beverages: table wine - on- and off-premises
28
312125
Alcoholic beverages: vineyard - manufacturing
28
312221
Alcoholic beverages: wine wholesaler
28
811106
Alterations
24
621107
Ambulance/ambulance service
24
454707
Amusement machines
17
561108
Answering service
24
713108
Arcade
17
541801
Architect
22
238203
Asphalt finishers (driveways, etc.)
18
541803
Attorney
22
561109
Auctions
24
541804
Auditor/accountant/tax preparer
22
811101
Auto body and repair
24
441602
Auto dealers in new or both new and used
19
441601
Auto dealers in used or resold
19
522301
Automobile finance companies
18
611111
Aviation instructions
24
522302
Bank, savings and loan association or dealer in exchange
18
812112
Barber/beauty shop/nail sculpture
24
711173
Beauty pageants
27
910101
Billiards or pool rooms
16
812174
Body piercing/tattoos
27
812113
Bonding, making bail or appearance bonds
24
323114
Book binders
24
333116
Bottling works
24
713102
Bowling alleys
16
238204
Bricklayers and masons
18
238205
Building insulators
17
238221
Cabinet shop/wood working shop
17
517101
Cable company
23
811133
Car washes
25
711103
Carnival
16
238220
Carpenters
17
561117
Carpet cleaning
24
722118
Catering
24
522186
Check cashing/title pawn
27
541806
Chiropractor
22
522119
Collection agency
24
238206
Concrete finishers
18
541102
Consultants
23
236201
Contractors: general/home builders
17
314120
Cotton brokers/cotton merchants/cotton gin
24
711703
Coupon book or premiums/registration cards/stamps
21
522303
Credit association
18
492122
Delivery
24
339123
Dental laboratory
25
541807
Dentist/orthodontist
22
541802
Draftsperson
22
713702
Drag strip
21
238207
Electrician (individual only)
18
561161
Employment service
27
812104
Entertainments: fortune teller, etc., per month
16
238208
Excavators
18
492124
Express company
25
561125
Exterminators
25
453604
Feed dealers
19
238209
Fence installers
18
454606
Fire extinguishers
20
453607
Fireworks, per year
20
238210
Floor installers
25
111605
Fruit and produce
19
238608
Garage doors
20
562127
Garbage pickup
25
238219
Gas and steam fitters
20
447610
Gasoline service station
20
713701
Go-carts/go-cart tracks
21
332611
Gold and silver: purchase/exchange
20
713105
Golf and country club
16
541999
Graphic design
25
812128
Health spas
27
621186
Home health (for profit)
27
541212
Home inspectors
18
721901
Hotels, motels
23
722612
Ice cream/snow cone peddlers
22
524404
Insurance: other than fire and marine (police jurisdiction)
19
524401
Insurance: fire and marine
19
524402
Insurance: fire and marine (police jurisdiction)
19
524403
Insurance: other than fire and marine
19
541808
Interior decorator
20
541186
Interpreting
27
523304
Investment trusts
18
561131
Janitorial service
25
453613
Junk, scrap or salvage dealers
20
812167
Kennel/grooming
27
541132
Land surveyors and engineers
22
812133
Laundries/dry cleaners includes self-serve, coin-operated
25
561134
Lock and key
26
238135
Machine shop
26
336164
Manufacturing: aerospace
19
493501
Manufacturing: category not listed
19
336501
Manufacturing: camper covers
19
313501
Manufacturing: cotton/rayon weaving
19
112501
Manufacturing: egg processing/hatcheries
19
115501
Manufacturing: feed mills
19
325501
Manufacturing: fertilizer mixer
19
112502
Manufacturing: poultry processing
19
326501
Manufacturing: rubber or plastics
19
331501
Manufacturing: septic tanks or vaults
19
332501
Manufacturing: metal/sheet metals
19
312501
Manufacturing: garments
19
333501
Manufacturing: hydrants
19
321501
Manufacturing: sawmill or wood products
19
322501
Manufacturing: paper plates
19
327501
Manufacturing: wooden pallets
19
339501
Manufacturing: refrigeration processing
19
316501
Manufacturing: leather
19
453632
Merchants retail
21
722632
Merchants retail - restaurants
21
713106
Miniature golf
16
541103
Miscellaneous advertising
23
722650
Mobile food unit
21
484906
Mobile home transport
27
453902
Mobile home selling
19
522305
Money brokers
18
453614
Monuments, sales and installation
20
522306
Mortgage loan
18
484136
Motor transportation
26
493137
Moving and storage
26
511104
Newspaper or radio or television advertising solicitor
23
999186
Non-specified business
27
623181
Nursing homes
27
424617
Oil and gas companies - wholesale dealers
20
424618
Oil and gas companies - wholesale dealers - nonresident
20
541810
Optometrist
22
238213
Painters, paper hangar and drywall
18
522619
Pawnshop
20
541138
Photographer
26
541811
Physicians
22
238214
Plumbers (individual only)
18
311620
Poultry and livestock supplies and medication
20
541812
Psychologist
22
811139
Radio and TV repairs
26
482141
Railroad companies
26
531903
Real estate agents
23
532142
Rentals: uniforms, equipment, U-haul or not classified
26
532904
Renting and leasing - residential, building, office
23
532909
Renting or leasing - events
23
811146
Repairs - servicing property not previously covered
26
541501
Research and development
27
446147
Respiratory - sale, installation, service
26
238215
Roofers (individual)
18
611813
Schools, privately owned and operated
23
561148
Security service
26
811626
Security systems
21
238216
Septic tank installation and service
26
238150
Sheetmetal/welding
26
238202
Siding appliers
17
238151
Signs: building, painting, repair, selling
26
493621
Slaughterhouse/cold storage
20
541814
Speech language pathologist
22
238222
Subcontractor
18
713708
Sweepstakes machines or game machines
17
238223
Swimming pool construction
18
812180
Tanning salons
26
485152
Taxi, per vehicle
26
519153
Telegraph company
26
517154
Telephone company
27
561163
Telephone sales and service
27
512107
Theaters
16
541823
Therapeutic massage therapist
22
561159
Tractor or mowing only
27
444622
Tractor, dealers in new and used, accessory parts and garage
19
711623
Trade day and flea market promoters/vendors
20
721905
Trailer parks
23
454112
Transient business - per week
20
484166
Transport brokerage
27
480160
Travel agency
27
561155
Tree service and landscaping
27
453630
Trophies/engraving
20
238217
TV cable installers
18
561186
Typing services
27
812156
Undertaker, embalmer, funeral home
23
423157
Upholsterer
27
454704
Vending machines: novelties, toys, gum, candy
21
454705
Vending machines: food, drinks, milk
21
311501
Vending - ice or manufacture of
21
541820
Veterinarian
23
541162
Video taping
27
531158
Warehouse/mini storage
27
422603
Wholesale distributors
19
484165
Wrecker/towing
27
711109
Wrestling or boxing match
17
[Ord. No. 868-07, 12-28-2007; Ord. No. 2040-26, 6-2-2026]
(1) 
Amusement and recreation. Businesses shall pay a license based on the following detailed schedule. Any business properly licensed under this section shall not require an additional license for other facilities within their principal place of business, provided all receipts from the facilities are included when determining the primary license. Businesses not pre-classified below will be assessed a license fee based on the presentation of a definition of the proposed business.
(a) 
Billiards or pool rooms.
1. 
First table: $125.
2. 
Each additional table: $25.
(b) 
Bowling alleys.
1. 
First lane: $100.
2. 
Each additional lane: $25.
(c) 
Carnival. No carnival or carnival concession license shall be issued for less than one week, and sponsorship by civic, charitable, patriotic, benevolent or religious organizations shall not abate nor relieve the duty or responsibility of obtaining a carnival or carnival concession license. Each concession must be approved by the Chief of Police and License Inspector, per week: $500.
(d) 
Entertainments. Each slight of hand or other like exhibition, fortune teller, mind reader, or hypnotist (except those performing in a licensed theater or circus), per month: $100.
(e) 
Golf and country club. Each person involved in the operation of a golf course and/or country club: $250.
(f) 
Miniature golf. Each person involved in the operation of a miniature golf course: $100.
(g) 
Theaters. Each person operating a theater, motion or moving picture show or a theatric theater where general admission is charged shall pay a minimum license of $100 plus 1/10 of 1% of the total gross receipts over $20,000 received during the preceding year. Gross receipts are to include sales of merchandise, advertising or other secondary operations. This is in addition to the monthly sales tax of 4% of the total gross receipts as provided in § 7-40.
(h) 
Arcade. Each person involved in the operation of an arcade covering miniature golf, batting cages, pinball machines and sales of merchandise including ice cream, soft drinks and snacks: $100 plus 1/10 of 1% of the total gross receipts over $20,000 received during the preceding year.
(i) 
Sweepstake machines or game machines, if legal: $2,000 per machine (these machines have to be a game of skill and not chance). This license shall be due and payable by the person, owner or proprietor, of the business where the vending machine is located. This schedule shall not apply to any coin-operated gas meter or telephone or to any machine vending postage stamps or other necessary articles on a nonprofit basis for emergency use only by employees. If gross receipts are included in the computation of a merchant's license under category "merchants, retail" or category "merchants, wholesale" of this license schedule, this schedule does not apply to those machines dispensing tangible products.
(j) 
Amusement machines. Each person engaged in the business of owning, operating, possessing, or giving space in their place of business to a lawful automatic amusement, picture, video, pinball, information vending, dispensing or displaying machine, or machine on which a person is weighed or blood pressure given shall pay: each machine, $50. There shall be no prorating of the annual rate of the license provided for in this schedule.
(k) 
Wrestling or boxing match. Each person organizing, sponsoring or operating a wrestling match or boxing match shall pay the following license:
1. 
In the City limits, per year: $200.
2. 
In the police jurisdiction, per year: $100.
(2) 
Builders, contractors and subcontractors. Each person engaged in the business of accepting orders, contracts or subcontracts shall pay a license based on the schedule detailed below. Persons operating in any of the defined capacities shall be required to notify the Building Inspector and shall, before beginning the work, take out and secure a building permit. The Building Inspector, at any stage of completion and upon completion, shall inspect the job according to the City's building standards. All general contractors shall, upon request, furnish the Building Inspector or License Inspector with a full and complete list showing the names, addresses and license numbers of all subcontractors to whom work has been let. The general contractor shall not allow any work to proceed by a subcontractor until the subcontractor has exhibited his or her City license for the work to be performed. Any area not classified in this schedule will be assessed a license fee based on the presentation of a definition of the proposed business.
(a) 
Appliers: aluminum, plastic, steel and similar siding materials or buildings where applying siding is the primary business: $150.
(b) 
Building insulators where insulating is the primary business: $75.
(c) 
Cabinet shop/woodworking shop: each person involved in the business of selling a product connected with cabinetmaking or other woodcraft products: $150, plus 1/10 of 1% of the total gross receipts over $20,000 received during the preceding year.
(d) 
Carpenters (individual only): $75.
(e) 
Contractors:
1. 
General. Sewer builders, paving, road work, concrete work, etc.: $300.
2. 
Builders: $300.
3. 
Subcontractors, those not classified. Repairs and additions of $10,000 or less: $150.
(f) 
Electricians (individual only): $75.
(g) 
Excavators, the excavation of earth, rock or other material for foundation, landscaping, leveling or grading: $150.
(h) 
Fence installers: the installation of all makes and types of fences: $150.
(i) 
Painters and paper hangers (individual only): $75.
(j) 
Plumbers (individual only): $75.
(k) 
Swimming pool: the installation and/or construction of swimming pools: $150.
(l) 
Bricklayers and masons (individuals only): $75.
(m) 
Concrete finisher (individuals only): $75.
(n) 
Roofers (individual only): $75.
(o) 
Asphalt finishers (driveways, etc.): $150.
(p) 
Home inspectors: $150.
(q) 
TV cable installers: $150.
(3) 
Financial services.
(a) 
Automobile finance companies, each person engaged in the business of discontinuing or buying conditioned sales contracts, drafts, acceptances, notes or mortgages executed, drawn or accepted by the buyer of a motor vehicle: $350.
(b) 
Bank, savings and loan association or dealer in exchange: the maximum amount set forth in § 11-51-130, Code of Alabama, 1975; on each branch bank: $10.
(c) 
Credit association: each person whose business is inquiring into and reporting upon credit standing of persons: $350.
(d) 
Investment trusts: each person selling stocks, bonds, commodities or other securities: $200.
(e) 
Money brokers: each person conducting or engaging in the money broker business: $200. A "money broker" is defined to be any person who, either as a principal or agent, loans money or buys personal property under agreement whereby the seller is granted the right or option of repurchase, or who trades in or takes or buys assignments of wages already earned by any other person, or who engages in the business of lending money on wages, salaries, personal property or on endorsements or personal security, where the loan is to be repaid on the installation plan with payments to be made periodically over a period of months or years, or who engages in the business of buying conditional sales contracts, or rent notes, or the discounting of contractors' notes, or any one of these acts.
(f) 
Mortgage loan: each person, either as principal or agent, engaged in the business of lending money on notes secured by mortgage on real estate: $350.
(4) 
Insurance.
(a) 
Insurance companies, fire and marine, doing business in the City: 4% of its previous year's gross premium, less return premium received by the company on risks incurred in the City. Where not in business here in previous year, the fee shall be $15 per company subject to adjustment at the end of the year on actual premiums received. A license fee of 2% of its previous year's gross premium less return premiums received by the company on risks insured in the police jurisdiction of the City.
(b) 
Insurance companies, other than fire and marine: $20 plus 1% of the gross premiums less return premiums received during the preceding year on policies issued on risks in the City, provided that companies not in business in the City during the preceding year shall pay a flat fee of $15 which shall be subject to adjustment at the end of the year. A license fee of 1/2% of its previous year's gross premium less return premiums received by the company on risks insured in the police jurisdiction of the City.
(c) 
General. On the last day of each December within 60 days after, each insurance company which did any business in the City or its police jurisdiction during any part of the previous year shall furnish the Clerk a statement in writing, duly verified, showing the full and true amount of gross premiums less return premiums received during the year in the City and police jurisdiction, and shall accompany each statement with the amount of license due. Failure to furnish statement or pay the license shall subject the companies and their agents to penalties provided.
(5) 
Manufacturing. Each person engaged in the business of manufacturing, producing, fabricating or processing, not otherwise specifically licensed, shall pay $500. Manufacturers not classified will be assessed a license fee based on the presentation of a definition of the proposed business.
(6) 
Merchants, retail and wholesale. Shall include sale of any product purchased, manufactured, or produced. Businesses classified under Subsection (6)(a) through (v) hereof shall pay a license fee as set out and not the license fee set out in Subsection (6)(w) based upon gross receipts.
(a) 
Each person engaged in the business of buying, selling, or trading new or used trucks, automobiles, mobile homes, industrial and farm tractors, and equipment or aircraft, shall pay:
(1) 
Aircraft sales: $300.
(2) 
Auto dealers in new or both new and used vehicles: $300.
(3) 
Auto dealers in used or resold vehicles: $150.
Any person holding a dealer's tag issued by the State of Alabama shall be deemed a dealer within the meaning of this section.
(4) 
Mobile home sales, renting or leasing: $300.
(5) 
Tractor dealers in new and used, accessories, parts and garage: $300.
(b) 
Distributors (wholesale). Any business established for the sole purpose of selling and distributing wholesale merchandise: $300.
(c) 
Feed dealers, other than manufacturers. Selling, distributing or furnishing to broiler or other poultry and/or livestock growers under contract, to include but not limited to contracts under which the dealer owns the broilers, poultry or livestock to which the feed is fed: $250.
(d) 
Fruit and produce:
1. 
Dealers, persons not licensed as either retail or wholesale merchants: $75.
2. 
Stands which must be in a building or on private property: $75.
(e) 
Fire extinguishers, including sales and service: $50.
(f) 
Fireworks, per year: $300. All fireworks permitted to be sold under the laws of Alabama shall only be sold from June 20 through July 10 and December 15 through January 2.
(g) 
Garage doors, the sales and installation of: $150.
(h) 
Gas and steam fitters, includes gas and steam fitting and/or hot water heating: $75.
(i) 
Gasoline service station:
1. 
First pump: $30.
2. 
Each additional pump: $25.
(j) 
Gold and silver, purchase, exchange or sale of items primarily for the purpose of the gold and/or silver content: $200.
(k) 
Junk, scrap or salvage dealers, including the purchase and resale of used auto parts: $150.
(l) 
Monuments, the sale and installation of monuments: $150; one-time, single sale: $40.
(m) 
Oil and gas companies:
1. 
Wholesale dealers in gasoline, propane, natural and butane gas, and all others not specifically designated: $300.
2. 
Nonresident not having a fixed place of business within the City limits or police jurisdiction: $200.
(n) 
Pawnshop, whether principal trade or not: $275.
(o) 
Poultry and livestock supplies and medication:
1. 
On less than $20,000: $100.
2. 
$20,000 and over: 1/10 of 1%.
(p) 
Slaughterhouse/cold storage: $100.
(q) 
Trade day and flea market promoters: $100.
(r) 
Transients as provided in § 7-6, per week: $1,000 and, in addition, shall pay 4% of the gross proceeds of sales as provided in § 7-40(a). No license shall be required by any farmer engaged in the sale of farm products produced exclusively by the farmer, provided the farmer first obtains a cost-free permit from the City Clerk for each day the farmer sells within the City limits. The City Clerk may require a certificate from an appropriate county agent certifying that such produce was grown by the person requesting the permit.
(s) 
Trophies/engraving, whether in principal stock or trade: $50.
(t) 
Vendors in a flea market or trade day business shall pay a license tax of a minimum of $1 per week per vendor with the owner or lessor of the business being responsible for the collection.
(u) 
Interior decorator:
1. 
Individual: $75.
2. 
An establishment classified as an interior decorating business, operating as a retail establishment, shall pay a license tax on gross annual receipts of the preceding year under Subsection (6)(w).
(v) 
Security systems, sales and service.
1. 
On sales less than $20,000: $100.
2. 
$20,000 and over: $100 plus 1/10 of 1%.
(w) 
All other merchants, dealers in dry goods, sales or merchandise, not otherwise specifically covered in this schedule shall pay a license tax based on gross annual receipts of the preceding year as follows:
1. 
On less than $10,000: $50.
2. 
In addition:
a. 
1/12 of 1% (0.0833%) on the next $200,000: $166.60.
b. 
1/15 of 1% (0.0666%) on the next $300,000: $199.80.
c. 
1/30 of 1% (0.0333%) on the next $500,000: $166.50
d. 
1/50 of 1% (0.02%) on all gross receipts over $1,010,000, with a maximum license of $1,500.
(7) 
Miscellaneous.
(a) 
Go-carts, each person, firm or corporation engaged in the operation of go-carts and go-cart tracks: $125. An additional license for other facilities within their principal place of business shall be required and fee determined upon presentation of a definition of the facilities.
(b) 
Drag strip, each person, firm or corporation engaged in the operation of a drag strip: $500. An additional license for other facilities within their principal place of business shall be required and fee determined upon presentation of a definition of the facilities.
(c) 
Trading stamps, each person, firm or corporation engaged in the business of issuing, selling or leasing to merchants or others trading stamps, registration cards, coupons, certificates, or anything of like character, which are redeemable or which will be accepted in full or partial payment or in exchange for anything of value: $300.
(d) 
Vending machines:
1. 
All novelties, toys and bubble gum and all candy machines in denominations of $0.25:
a. 
First five, each: $12.
b. 
All over five, each: $3.
2. 
Food, drinks and milk, $0.10 denominations and up:
a. 
First five machines, each: $15.
b. 
Next 10, each: $12.
c. 
All over 10, each: $10.
(e) 
Ice vending: $150.
(f) 
Mobile food units: Each person, firm or corporation engaging in the business of providing food for consumption to be prepared or served from a mobile unit or vehicle shall pay the following license fee:
(1) 
In the City limits, per year: $500.
(2) 
In the police jurisdiction, per year: $250.
(g) 
Mobile units selling ice cream, snow cones and other confections shall pay a license fee of $50 per year.
(h) 
Mobile units selling at special events shall pay $50 per event.
(i) 
The following restrictions shall apply: shall not park on any state or City right-of-way or other public property including recreation property and school property without special permission; must furnish a food service establishment food permit and inspection report; and will be subject to inspection by the Building Inspector.
(8) 
Professions and vocations. Each person and each member or professional employee of a firm, professional corporation or partnership engaged in any practice, vocation or profession defined herein shall pay a license based on his or her gross annual receipts as follows:
(a) 
Architect: $100.
(b) 
Attorney: $250.
(c) 
Auditor/accountant/tax preparer shall pay a license based on gross annual receipts for the preceding year:
(1) 
On less than $10,000: $75.
(2) 
$10,000 and less than $25,000: $100.
(3) 
$25,000 and less than $50,000: $150.
(4) 
$50,000 and over: $250.
(d) 
Chiropractor: $250.
(e) 
Dentist/orthodontist: $250.
(f) 
Draftsperson: $50.
(g) 
Land surveyors and engineers: $150.
(h) 
Optometrist: $250.
(i) 
Physicians, includes general practitioners and surgeons: $250.
(j) 
Psychologist: $150.
(k) 
Speech language pathologist: $50.
(l) 
Therapeutic massage therapist.
(1) 
Therapeutic massage therapist shall pay a license based on gross annual receipts for the preceding year:
a. 
On less than $20,000: $75.
b. 
$20,000 and over: $75 plus 1% of gross annual receipts in excess of $20,000.
(2) 
The term "massage therapist" means a person who has graduated from a recognized massage therapy school or has successfully completed testing in the American Massage Therapy Association or other professional massage organization or equivalent professional membership standards. A recognized massage therapy school means any school or institution of learning which has for its purpose the teaching of the theory, method, profession or work of massage therapy. The school shall show current membership in good standing in the American Therapy Association or other professional massage organization of equivalent professional membership standards.
(m) 
Veterinarian: $125.
(9) 
Schools, privately owned and operated. Each person conducting a school or college as a business for profit shall pay $100.
(10) 
Real estate.
(a) 
Hotels, motels:
1. 
Minimum fee: $100.
2. 
Each room over 25: $4.
3. 
Restaurant facility shall be separately licensed.
(b) 
Real estate agents, brokers or dealers. Each person as a broker engaged in the business of buying, selling, renting or leasing real property: $150; each additional licensed agent: $25.
(c) 
Renting and leasing. Each property owner engaged in the business of renting or leasing, including but not limited to two or more residential units or one or more buildings or office spaces: $100. Each property owner engaged in the business of renting or leasing a building or buildings for any event such as weddings, reunions, parties or other assemblies of persons shall pay a license fee of $1,000 and the following requirements shall be met. These requirements shall not apply to any church, civic organization or private country club not in the primary business of renting or leasing.
(1) 
Alcohol shall not be sold in or consumed in the building or anywhere on the premises.
(2) 
The building shall not be located within 100 feet of residential property, a church or school.
(3) 
The building must be soundproof to the extent that music or sound cannot be plainly audible at a distance of 50 feet to any person.
(4) 
The building must comply with all state and City fire and building codes and restrictions and shall be inspected by the Building Inspector and Fire Marshal prior to leasing or renting.
(5) 
Licensed security guards must be present while the event is in progress.
(6) 
The event may not last past 12:00 midnight.
(d) 
Trailer parks. Each person engaged in operating a trailer park (defined as three or more mobile homes parked upon the same or joining property or leased by the person which are used as a place of abode) shall pay a license fee of $100.
(11) 
Services. Each person, firm or corporation engaged in the business of installing, improving, repairing or servicing property which belongs to others, or performing any other service not regarded as a profession or vocation, shall pay an annual license based on the following detailed schedule. Any area not classified shall be assessed a fee based on a presentation of a definition of the business.
(a) 
Advertising:
1. 
Cable company (Ordinance No. 688). Each company shall pay a license based on 5% of the preceding year's gross annual receipts.
2. 
Consultants: $150.
3. 
Miscellaneous. Those not specifically classified: $50.
4. 
Newspaper or radio or television advertising solicitors, per each firm: $300.
(b) 
Air conditioning/heating: $125.
(c) 
Alterations:
1. 
Individual: $25.
2. 
Two or more persons: $75.
(d) 
Ambulance/ambulance service, must include insurance and where not in connection with a City-owned or -operated service: $100.
(e) 
Answering service: $100.
(f) 
Auctions. Each person holding an auction on real or personal property within the corporate limits:
1. 
Per year: $300.
2. 
Per day: $50.
(g) 
Auto body and repair, where not in connection with an auto dealer: $75.
(h) 
Aviation instructions: $75.
(i) 
Barber/beauty shop, license fee will be in accordance with the number of chairs or operators as follows:
1. 
For one barber or beauty chair/operator: $50.
2. 
For each additional chair/operator: $10.
3. 
Additional license will be required for all other persons associated with a barber/beauty shop, i.e., manicurist, pedicurist, makeup artist, where not in connection with a barber/beauty operator: $10.
(j) 
Bonding, making bail or appearance bonds: $250.
(k) 
Bookbinders: $100.
(l) 
Bottling works. Each bottler of aerated, carbonated or mineral water, soft drinks, or beverages of similar extract: $500.
(m) 
Carpet cleaning, where not in connection with a janitorial service: $50.
(n) 
Catering (food): $50.
(o) 
Collection agency, persons engaged in the business of making a commission on accounts, bills or notes: $150.
(p) 
Cotton brokers/cotton merchants/cotton gin, whether or not in connection with another business: $125.
(q) 
Delivery service, unloading, distributing, delivering or disposing of any goods, wares, merchandise or products in the City, which goods, wares, merchandise or products were transported from a point without the City to a point within the City, or a person who picks up any wares, goods, merchandise or products within the City and transports the same outside of the City: $100.
1. 
In lieu of any other type of license, a taxpayer may at its option purchase for $100, plus the issuance fee, a delivery license for the privilege of delivering its merchandise in the City if the taxpayer meets all of the following criteria:
i. 
Other than deliveries, the taxpayer has no other physical presence within the City or its police jurisdiction.
ii. 
The taxpayer conducts no other business in the City other than delivering merchandise and performing the requisite setup and installation of the merchandise.
iii. 
The delivery, setup and installation is performed by the taxpayer's employees or agents, concerns the taxpayer's own merchandise in that City, and is done by means of delivery vehicles owned, leased, or contracted by the taxpayer.
iv. 
The gross receipts derived from the sale and any requisite setup or installation of all merchandise so delivered shall not exceed $75,000 during the license year.
v. 
Any setup or installation shall relate only to that required by the contract between the taxpayer and the customer or as may be required by state or local law and the merchandise so delivered.
vi. 
If at any time during the current license year the taxpayer fails to meet any of the above suited criteria, then within 10 days after any of the criteria have been violated or exceeded the taxpayer shall purchase all appropriate business licenses from the municipality for the entire license year and without regard to this section.
2. 
The delivery of the taxpayer's merchandise by common carrier shall not allow the City to assess a business license tax against the taxpayer, but the gross receipts derived from any sale and delivery accomplished by means of a common carrier shall be counted against the $75,000 limitation described in the preceding section, if the taxpayer during the same license year also sells and delivers into the City using a delivery vehicle other than a common carrier.
3. 
A common carrier, contract carrier, or similar delivery service making deliveries on behalf of others shall not be entitled to purchase a delivery license.
4. 
The delivery license shall be calculated in arrears, based on the related gross receipts during the preceding license year.
5. 
The purchase of a delivery license shall not, in and of itself, establish a nexus between the taxpayer and the City for purposes of the taxes levied by or under the authority of Title 40 of the Code of Alabama or other provisions of law, nor does the purchase of a delivery license conclusively determine that a nexus does not exist between the taxpayer and the City (§ 11-51-194, Code of Alabama, 1975).
(r) 
Dental laboratory (where not operated by licensed dentist): $150.
(s) 
Express company, for the privilege of doing business within the City of Albertville: $175.
(t) 
Exterminators. Each person not licensed as a merchant under Subsection (6)(w) selling disinfectant or insecticide and all exterminators engaged in the business of pest extermination on the premises of the customer shall pay a license based on gross annual receipts earned within the corporate limits for the preceding year as follows:
1. 
On less than $10,000: $75.
2. 
$10,000 and less than $25,000: $100.
3. 
$25,000 and less than $50,000: $150.
4. 
$50,000 and over: $250.
(u) 
Floor installers, finishers, not in connection with another business: $75.
(v) 
Garbage pickup. Each person engaged in the business of picking up garbage, trash or refuse within the City limits, per year: $500.
(w) 
Health spas shall include but not be limited to the operation of a spa, health club, reducing salon, and figure salon: $75.
(x) 
House mover: as provided in Chapter 6, Article V.
(y) 
Janitorial service and all other service subsequently connected: $75.
(aa) 
Laundries/dry cleaners/tailoring includes all self-service, coin-operated laundries and car washes: $125, plus 1/10 of 1% on gross receipts in excess of $50,000.
(bb) 
Lock and key, installation and/or repair, or any other service connected with this type of business: $100.
(cc) 
Machine shop. The operation of a machine or welding shop where not in connection with another business: $75.
(dd) 
Motor transportation. Any motor business terminal or any terminal facilities or station facilities as defined in § 37-3-33 of the Code of Alabama, 1975: $100.
(ee) 
Moving and storage: $100.
(ff) 
Photographer: $150.
(gg) 
Radio and TV repairs: $75.
(hh) 
Railroad companies operating a railroad within this state as a common carrier, for the privilege of doing intrastate business within the limits of such municipality, shall pay a license based on the following schedule applied to the City: $25 for the first 1,000 inhabitants and $35 for each additional 1,000 inhabitants or major fraction, not exceeding $2,000.
(ii) 
Rentals. Any person engaged in renting uniforms, equipment or U-haul trailers, or any other items not classified shall pay:
1. 
Equipment: $50.
2. 
U-haul trailers: $50.
3. 
Uniforms: $125.
4. 
Areas not classified: $50.
(jj) 
Repairs. Each person engaged in the business of repairing, improving or servicing property which belongs to others and are areas not previously classified: $50.
(kk) 
Respiratory, including the sale, installation and service of respiratory equipment: $50.
(ll) 
Security service. Any person operating a business for the purpose of protecting a person or place. This classification shall include but will not be limited to private investigators, detectives, etc.: $125.
(mm) 
Sanitary landfill, septic tank and sewer service. Any person engaged in the operation of providing sanitary landfills, servicing septic tanks and/or sewer lines, where not connected with the City: $75.
(nn) 
Sheet metal/welding, where not classified as a manufacturer: $100.
(oo) 
Sign and sign paints, building, painting, repair or selling all types of signs to include neons shall pay:
1. 
Signs: $75.
2. 
Sign painters: $75.
(pp) 
Tanning salons: $50.
(qq) 
Taxi, per vehicle: $35.
(rr) 
Telegraph company. Each person engaged in the business of sending messages from this City to any part of the State of Alabama, or receiving messages from any point in Alabama to this City, and this in no wise to be interpreted as taxing interstate business or the state or the United States: $50.
(ss) 
Telephone company: as defined in § 11-51-128, Code of Alabama, 1975.
(tt) 
Tree service and landscaping: $75.
(uu) 
Undertaker, embalmer, funeral home: $300.
(vv) 
Upholsterer: $50.
(ww) 
Warehouse/mini-storage: $100.
(xx) 
Tractor or mowing only: $50.
(yy) 
Travel agency: $150.
(zz) 
Employment service: $150.
(aaa) 
Video taping: $50.
(bbb) 
Telephone sales and service: $150.
(ccc) 
Nursing homes: $50 plus $2 per bed with a maximum of $300.
(ddd) 
Beauty pageants: $50.
(eee) 
Body piercing/tattoos: $150.
(fff) 
Check cashing/title pawn: $200.
(ggg) 
Graphic design: $100.
(hhh) 
Home health (for profit): $100.
(iii) 
Interpreting: $200.
(jjj) 
Kennel/grooming: $100.
(kkk) 
Mobile home transport: $50.
(lll) 
Transport brokerage: $50.
(mmm) 
Wrecker/towing: $75.
(nnn) 
Typing services: $50.
(12) 
Research and development facility: $200.
(13) 
Nonspecified business: not to exceed $200. On any business, occupation or profession not specified in this article, the Mayor shall fix such license fee as may be just and proper not to exceed $200 and report the same to the next meeting of the City Council. In the event that the provisions of the preceding sentence shall be declared unconstitutional, void or illegal, the license fee for any business, occupation or profession not specified in this article shall be $200.
(14) 
Alcoholic beverages. Each person licensed by the Alcoholic Beverage Control Board who shall engage in the alcoholic beverage, liquor, beer or wine business within the City limits shall, prior to engaging in such business, in addition to any other privilege licenses required, pay to the City, for the privilege of so engaging in business, an annual fee or tax and further license fees or taxes as established in Chapter 3, Alcoholic Beverages, § 3-38, City alcohol license fees.
[Ord. No. 868-07, 12-28-2007; Ord. No. 2040-26, 6-2-2026]
(a) 
The City Clerk may exchange tax returns, information, records, and other documents secured by the City with other municipalities adopting similar ordinances for the exchange of taxpayer information, or with county or state authorities. The City Clerk may charge a reasonable fee for providing this information or documents. Any tax returns, information, records, or other documents so exchanged shall remain subject to the confidentiality provisions, restrictions, and criminal penalties for unauthorized disclosure as provided under state or municipal law.
(b) 
Any such exchange shall be for one or more of the following purposes:
1. 
Collecting taxes due.
2. 
Ascertaining the amount of taxes due from any person.
3. 
Determining whether a person is liable for, or whether there is probable cause for believing a person might be liable for, the payment of any tax to a state, county, or municipal agency.
(c) 
Nothing herein shall prohibit the use of tax returns or tax information by the City in the proper administration of any matter administered by the City Clerk. The City Clerk may also divulge to a purchaser, prospective purchaser as defined pursuant to the regulations of the Alabama Department of Revenue, or successor of a business or stock of goods the outstanding sales, use, or rental tax liability of the seller for which the purchaser, prospective purchaser as defined pursuant to the regulations of the Alabama Department of Revenue, or successor may be liable pursuant to the § 40-23-25, 40-23-82, or 40-12-224, Code of Alabama.
[Ord. No. 868-07, 12-28-2007]
Any person engaged in any business outside the City but within the police jurisdiction shall pay 1/2 of the amount of the license fee imposed for like business within the City.