1 ordinance no. 07-233 city of birmingham, alabama an ordinance to ...

ORDINANCE NO. 07-233 

CITY OF BIRMINGHAM, ALABAMA 

AN ORDINANCE TO AMEND ORDINANCE NO. 97-183, “THE BUSINESS LICENSE 

CODE OF THE CITY OF BIRMINGHAM, ALABAMA” 

BE IT ORDAINED by the Council of the City of Birmingham that Ordinance No. 97-183, “The 

Business License Code of the City of Birmingham, Alabama” be and is hereby amended by an 

ordinance to prescribe the schedule of license fees due to the City of Birmingham is hereby 

increased in each and every category by one hundred percent (100%) or to the extent provided by 

law as provided in Ordinance 07-218 and in accordance with the “Alabama Business License 

Reform Act of 2006” (Act Number 2006-586); and amending Article I, “ NAICAS 312 Schedule 

150 subsection 1.1 “Issuance of Alcoholic Beverages” and subsection 1.1(B) “Bond Requirement” 

and subsection 1.3(G) “Liquor License/Tax Returns to be Filed; Return to be filed though No Tax 

May Be Due”; and by also adding NAICS 324 Schedule 598F, “Off Road Diesel Fuel-Sales or 

Distribution”; and by also adding NAICS 324 Schedule 599F, “Off Road Diesel Fuel-Storage or 

Withdrawals”, which has the effect of incorporating the provisions of Ordinance No. 598F, adopted 

September 30, 1947, and Ordinance No. 599F, adopted September 30, 1947, into “The Business 

License Code of the City of Birmingham”, as amended; and also amending Article I, “Schedule of 

Business Licenses”, Section 1, by adding NAICS 454 Schedule 083, “Delivery”; and also amending 

Article I, “Schedule of Business Licenses”, Section 1, by adding NAICS 485 Schedule 247, 

“Vehicle Immobilization Services (Booting)”; and by amending NAICS 531 Schedule 213A, “Real 

Estate Agents and/or Brokers”; and also amending Article I, “Schedule of Business Licenses”, 

Section 1, by adding NAICS 531 Schedule 213C, “Real Estate Management”; and also amending 

Article I, “Schedule of Business Licenses”, NAICS 711 Schedule 741(g) “Transient Dealers”; and 

by amending NAICS 713 Schedule 245, “Vending Machines and/or Coin-Operated Machines – Not 

to Include Tables On which the Game of Pool or Billiards May be Played or Coin Operated Film 

Machines”; and also amending Article I, “Schedule of Business Licenses”, Section 1, by adding 

NAICS 812 Schedule 022, “Automobile Parking – Special Events/Sporting Events” as follows: 

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ARTICLE I 

SCHEDULE OF BUSINESS LICENSES 

Section 1. The following is hereby declared to be the schedule of licenses for the calendar year 

commencing January 1, 2008 and for each subsequent year thereafter, for diverse businesses, 

vocations, occupations and professions engaged in or carried on, in the City of Birmingham in said 

calendar year, and each and every person, firm, company or corporation engaged in any business, 

vocation, occupation or profession enumerated herein, in said calendar year shall pay and take out 

such licenses in such sums as are herein provided; and every taxpayer required to purchase a 

business license under this ordinance shall purchase a business license under one or more of the 

following 2002 North American Industrial Classification System (NAICS) sectors and applicable 

sub-sectors, industry groups, industries and U.S. industries hereunder. The index in this ordinance 

is a tool for classification, not a limitation on businesses subject to a license tax. The department 

shall determine the proper class for a business according to the applicable NAICS. 

NAICS / NAICS TITLE 

LICENSE SCHEDULE / LICENSE DESCRIPTION 

NAICS 111 NAICS TITLE - Crop Production 

Industries in the Crop Production subsector grow crops mainly for food and fiber. The subsector 

comprises establishments, such as farms, orchards, groves, greenhouses, and nurseries, primarily 

engaged in growing crops, plants, vines, or trees and their seeds. 

The industries in this subsector are grouped by similarity of production activity, including biological 

and physiological characteristics and economic requirements, the length of growing season, degree 

of crop rotation, extent of input specialization, labor requirements, and capital demands. The 

production process is typically completed when the raw product or commodity grown reaches the 

"farm gate" for market, that is, at the point of first sale or price determination. 

Establishments are classified to the crop production subsector when crop production (i.e., value of 

crops for market) accounts for one-half or more of the establishment's total agricultural production. 

Within the subsector, establishments are classified to a specific industry when a product or industry 

family of products (i.e., oilseed and grain farming, vegetable and melon farming, fruit and tree nut 

farming) account for one-half or more of the establishment's agricultural production. 

SCHEDULE 107 - FRUITS AND VEGETABLES--WHOLESALE - 

(a) Each person engaged as an agent, dealer, factor or commission merchant in the business of 

buying, selling, or delivering fruits or vegetables at wholesale, shall pay a license of 2/10 of 1% of 

gross receipts of said business from the year preceding with a minimum license of .......... $200.00 

2

(b) This license shall permit the owner of said business to use one truck owned or operated by him in 

supplying said established place of business with said merchandise from a point without the City to 

his regular established place of business within the City, for which the license has been paid. The 

Finance Department must be advised in advance by the operator of the established place of business, 

giving a full description of the one truck owned and/or operated by said licensee. 

(c) On all trucks over and above one, whether owned or operated or not by said licensee supplying 

such products to the regularly established place of business above referred to, shall pay a license on 

each truck as is provided for in Schedule 108. 

(d) Wholesale dealers in fruit and/or vegetables making sales and/or deliveries from trucks or 

vehicles, not on orders previously taken, where said merchandise is not bought by the dealer from 

outside the City, shall pay a license of $150.00 on each truck or vehicle so used. This subsection 

(d) shall apply only to sales made from vehicles on public streets or highways. 

No vending is allowed on sidewalks, streets, highways, or roadways located within the “Study 

Area” designated under the Master Plan for Downtown Birmingham, namely that area bounded 

on the north by 12th Avenue North, on the east by Red Mountain Expressway and 26th Street 

North, on the south by Highland Avenue South and 12th Avenue South and on the west by I-65, 

and the streets and sidewalks within neighborhood retail business districts within the City without 

authorization. Such authorization must be obtained in addition to a business license. 

(Note: Anyone wishing to peddle in the “Study Area” should contact Operation New Birmingham 

(ONB). 

The issuance of a business license under this schedule does not permit or authorize any activity 

which is prohibited by Title 12, Chapter 14, Article A of the General Code of the City of Birmingham 

1980, as amended and as it may be amended. 

SCHEDULE 108 - FRUITS AND VEGETABLES (UNDRIED) - 

Each wholesale dealer in undried fruits and/or vegetables engaged in selling and/or delivering the 

same by truck or other vehicle from outside of the City to a point within the City shall pay a license 

on each vehicle or truck used in said business of.................................................................$200.00 

The licensee must furnish the motor and State tag number when applying for said license. 







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(ONB). 




SCHEDULE 191 - PEANUT DEALERS - 

Where principal business, a license of 2/10 of 1% of the gross receipts from said business from the 

previous year with a minimum license in any case of..........................................................$120.00 

NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the Revenue 

Division at the time of application a current, valid Health Department Permit. 

SCHEDULE 253 - WATERMELONS - 

Each person, firm or corporation whose principal business at any one place is the wholesaling of 

watermelons ..........................................................................................................................$100.00 

Each retail peddler selling watermelons ...................................................................................30.00 



NAICS 112 NAICS TITLE- Animal Production 

Industries in the Animal Production subsector raise or fatten animals for the sale of animals or 

animal products. The subsector comprises establishments, such as ranches, farms, and feedlots 

primarily engaged in keeping, grazing, breeding, or feeding animals. These animals are kept for the 

products they produce or for eventual sale. The animals are generally raised in various 

environments, from total confinement or captivity to feeding on an open range pasture. 

The industries in this subsector are grouped by important factors, such as suitable grazing or pasture 

land, specialized buildings, type of equipment, and the amount and types of labor required. 

Establishments are classified to the Animal Production subsector when animal production (i.e., value 

of animals for market) accounts for one-half or more of the establishment's total agricultural 

production. 

SCHEDULE 204 - POULTRY AND EGGS, WHOLESALE - 

Where principal business, $200.00 on the first $100,000 or less of gross receipts from said business 

for the year next preceding, plus an amount equal to 2/10 of 1% on all gross receipts from said 

business for the year next preceding the current license year in excess of $100,000. The above 

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license shall apply only to those who regularly maintain within the City an established place of 

business from which is delivered the majority of their sales, or to those persons who maintain or 

store within the City a stock of poultry products or eggs, either in the shell or in dehydrated or 

powdered form, for delivery, sale, or distribution. 

Where not principal business and total gross sales of poultry and eggs for the year next preceding 

the current license year were more than $50,000, the license shall be based on the same percentage 

as above set out in this schedule. 

Where not principal business and total gross sales for the period above described were less than 

$50,000, the license for the selling of poultry and eggs shall be............................................$60.00 

RETAIL - Where principal business ...................................................................................$100.00 

SCHEDULE 205 - POULTRY AND EGGS, WHOLESALE - 

Each person, firm or corporation engaged in such business, but who does not regularly maintain 

within the City of Birmingham an established place of business from which is delivered the majority 

of their sales, but who commonly engages in selling and delivering by motor vehicle poultry and 

eggs, as a principal business, from outside said City to a point within said City shall pay a license of 

$150.00 on each motor vehicle used in said business. 

In the event gross receipts in the City exceed $50,000 per annum, no license shall be paid on any 

motor vehicle used in said business but the license shall be $200.00 on the first $100,000 or less of 

gross receipts from said business for the year next preceding, plus an amount equal to 2/10 of 1% 

on all such gross receipts in excess of $100,000. 



NAICS 114 NAICS TITLE- Fishing, Hunting and Trapping 

Industries in the Fishing, Hunting, and Trapping subsector harvest fish and other wild animals from 

their natural habitats and are dependent upon a continued supply of the natural resource. The 

harvesting of fish is the predominant economic activity of this subsector and it usually requires 

specialized vessels that, by the nature of their size, configuration and equipment, are not suitable for 

any other type of production, such as transportation. 

Hunting and trapping activities utilize a wide variety of production processes and are classified in 

the same subsector as fishing because the availability of resources and the constraints imposed, such 

as conservation requirements and proper habitat maintenance, are similar. 

SCHEDULE 102 - FISH AND OYSTER PEDDLER - 

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Each person, firm or corporation who is engaged in bringing fish, oysters, or other seafood into the 

city without regularly maintaining a place of business in the city shall pay, for each truck or vehicle 

used in said business, a license of.........................................................................................$200.00 

NO LICENSE WILL BE ISSUED until applicant has obtained and presented the following to 

the Revenue Division at the time of application: 

(1) A valid, current Health Department Permit; 

(2) A valid, current, photo identification, issued by a state, for each applicant. 








(ONB). 






NAICS 221 NAICS TITLE - Utilities 

Industries in the Utilities subsector provide electric power, natural gas, steam supply, water supply, 

and sewage removal through a permanent infrastructure of lines, mains, and pipes. Establishments 

are grouped together based on the utility service provided and the particular system or facilities 

required to perform the service. 

SCHEDULE 095 - ELECTRIC LIGHT AND POWER COMPANY - 

Each person, firm or corporation engaged in the business of selling electrical current, an amount 

equal to three percent (3%) of the gross receipts derived during the preceding calendar year from 

the sale of electrical current to consumers, users and/or distributors thereof residing or having a 

place or places of business in the City of Birmingham when such current, after the sale thereof at any 

place, is consumed or used in the City of Birmingham by such consumers or users, or is distributed 

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from any point or points in the City of Birmingham by such distributors. 

Each person, firm company, association or corporation engaging in or carrying on any business, 

vocation, occupation or profession hereinabove enumerated outside the corporate limits of the City 

of Birmingham, but within the police jurisdiction thereof, shall take out a license and pay therefor 

an amount equal to one-half percent (1/2%) the amount of license tax to which he, she or it would 

be subject where such business vocation, occupation or profession engaged in or carried on within 

the corporate limits of the City of Birmingham. 

SCHEDULE 117 - GAS COMPANIES - 

Each person, firm or corporation engaged in the business of distributing gas at retail within the city, 

shall pay a license in an amount equal to three percent (3%) of the gross receipts of such business 

for the year next preceding. 

SCHEDULE 227 - STEAM HEAT - 

Each person, firm or corporation engaged in the business of supplying steam, hot or chilled water for 

the purpose of heating or cooling buildings or any other use shall pay a license in the amount of 

three percent (3%) of the gross receipts from said business for the year next preceding. 

SCHEDULE 252 - WATER WORKS COMPANIES - 

Each person, firm or corporation engaged in the business of supplying water, for public domestic 

purposes, three percent (3%) of the gross receipts of such business for the preceding year. 



NAICS 236 NAICS TITLE - Construction of Buildings 

The Construction of Buildings subsector comprises establishments primarily responsible for the 

construction of buildings. The work performed may include new work, additions, alterations, or 

maintenance and repairs. The on-site assembly of precut, panelized, and prefabricated buildings and 

construction of temporary buildings are included in this subsector. Part or all of the production work 

for which the establishments in this sector have responsibility may be subcontracted to other 

construction establishments usually specialty trade contractors. 

Establishments in this subsector are classified based on the types of buildings they construct. This 

classification reflects variations in the requirements of the underlying production processes. 

SCHEDULE 068 - CONTRACTORS - 

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Each person engaged in the business of constructing houses or buildings on contract, or who 

constructs two or more houses a year, whether on contract or otherwise, or who maintains an office 

in Birmingham used in connection with such construction outside of Birmingham, shall pay a license 

of ...........................................................................................................................................$200.00 

Any licensed contractor shall furnish to the Director of Finance in writing, within fifteen (15) days 

of request therefor, the names, business addresses, telephone numbers, contract amounts, City 

taxpayer identification numbers, and specialty classifications (i.e. masonry, concrete finishing, 

plumbing, etc.) of each subcontractor performing any work or service for said contractor in the City, 

pursuant to Section 35 of this Business License Code. 



NAICS 237 NAICS TITLE - Heavy and Civil Engineering Construction 

The Heavy and Civil Engineering Construction subsector comprises establishments whose primary 

activity is the construction of entire engineering projects (e.g., highways and dams), and specialty 

trade contractors, whose primary activity is the production of a specific component for such projects. 

Specialty trade contractors in Heavy and Civil Engineering Construction generally are performing 

activities that are specific to heavy and civil engineering construction projects and are not normally 

performed on buildings. The work performed may include new work, additions, alterations, or 

maintenance and repairs. 

Specialty trade activities are classified in this subsector if the skills and equipment present are 

specific to heavy or civil engineering construction projects. For example, specialized equipment is 

needed to paint lines on highways. This equipment is not normally used in building applications so 

the activity is classified in this subsector. Traffic signal installation, while specific to highways, uses 

much of the same skills and equipment that are needed for electrical work in building projects and is 

therefore classified in Subsector 238, Specialty Trade Contractors. 

Construction projects involving water resources (e.g., dredging and land drainage) and projects 

involving open space improvement (e.g., parks and trails) are included in this subsector. 

Establishments whose primary activity is the subdivision of land into individual building lots usually 

perform various additional site-improvement activities (e.g., road building and utility line 

installation) and are included in this subsector. 

Establishments in this subsector are classified based on the types of structures that they construct. 

This classification reflects variations in the requirements of the underlying production processes. 

SCHEDULE 067 - CONTRACTORS, EXCAVATORS, PAVERS, VIADUCT, 

UNDERPASS, SEWER BUILDERS OR CONCRETE WORK 

8

(a) Each person engaged in carrying on within the City of Birmingham, where the gross annual 

business for the next preceding year is: 

Less than $40,000 .................................................................................................................. 240.00 

$ 40,000 and less than $60,000.............................................................................................. 480.00 

$ 60,000 and less than $100,000 ............................................................................................600.00 

$100,000 and less than $150,000 ...........................................................................................720.00 

$150,000 and less than $200,000............................................................................................840.00 


$250,000 and less than $300,000..........................................................................................1080.00 

$300,000 and over ...............................................................................................................1,200.00 

(b) Where only an office is maintained in the City of Birmingham ....................................$240.00 








NAICS 238 NAICS TITLE - Specialty Trade Contractors 

The Specialty Trade Contractors subsector comprises establishments whose primary activity is 

performing specific activities (e.g., pouring concrete, site preparation, plumbing, painting, and 

electrical work) involved in building construction or other activities that are similar for all types of 

construction but that are not responsible for the entire project. The work performed may include new 

work, additions, alterations, maintenance, and repairs. The production work performed by 

establishments in this subsector is usually subcontracted from establishments of the general 

contractor type or operative builders but, especially in remodeling and repair construction, work also 

may be done directly for the owner of the property. Specialty trade contractors usually perform most 

of their work at the construction site, although they may have shops where they perform 

prefabrication and other work. Establishments primarily engaged in preparing sites for new 

construction are also included in this subsector. 

There are substantial differences in types of equipment, work force skills, and other inputs required 

by specialty trade contractors. Establishments in this subsector are classified based on the underlying 

production function for the specialty trade in which they specialize. Throughout the Specialty Trade 

Contractors subsector, establishments commonly provide both the parts and labor required to 

complete work. For example, electrical contractors supply the current-carrying and noncurrentcarrying 

wiring devices that are required to install a circuit. Plumbing, Heating and Air-Conditioning 

9

contractors also supply the parts required to complete a contract. 

Establishments that specialize in activities primarily related to heavy and civil engineering 

construction that are not normally performed on buildings, such as the painting of lines on highways 

.are classified in Subsector 237, Heavy and Civil Engineering Construction. 

Establishments that are primarily engaged in selling construction materials are classified in Sector 

42, Wholesale Trade, or Sector 44-45, Retail Trade, based on the characteristics of the selling unit. 

SCHEDULE 069 - CONTRACTORS - 

Each person contracting for or engaged in the business of installing or repairing air conditioning, 

furnaces, making furnace repairs, doing sheet and tin metal work, steam heating, hot water heating, 

and steam fitting, any one or all, where gross receipts from the previous year are: 

Less than $50,000 .................................................................................................................$100.00 

$ 50,000 and less than $100,000.............................................................................................150.00 





$500,000 and less than $600,000.........................................................................................1,000.00 




$900,000 and less than $1,000,000......................................................................................1,800.00 

$1,000,000 and over.............................................................................................................2,000.00 

NO LICENSE WILL BE ISSUED to any heating and air conditioning contractor until 

applicant has obtained, and presented to the Revenue Division at the time of application or 

renewal, a current, valid State of Alabama Permit issued by the Certification Board of Heating 

and Air Conditioning Contractors. 






SCHEDULE 070 - CONTRACTORS, HOUSE MOVERS AND/OR HOUSE 

WRECKERS - 

Each person, firm or corporation contracting for or engaged in the business of moving houses or 

other similar structures and/or engages in demolition of houses, buildings, or other structures, 

whether actually doing the work or making contracts for the work to be done either by himself or by 

others shall pay a license of ..................................................................................................$240.00 

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SCHEDULE 071 - CONTRACTORS, HOUSE PAINTERS, ROOFERS, SIGN 

PAINTERS, CARDWRITING, DECORATIONS, 

PLASTERERS, PAPER HANGERS, LATHERS, CABINET OR 

CARPENTER SHOP, AUTOMOBILE PAINTING, BUILDING 

SIDING AND/OR BUILDING INSULATION - 

Each person, firm or corporation engaged in any of the foregoing businesses whether actually doing 

the work or making contracts for the work to be done either by himself or by others, shall pay a 

license as follows: 

Where one worker only...........................................................................................................$60.00 

Where two and less than four workers ...................................................................................120.00 

Where four and less than six workers.....................................................................................180.00 

Where six and less than ten workers...................................................................................... 240.00 

Where ten and less than fifteen workers ............................................................................... 300.00 

Where fifteen workers or over ............................................................................................... 360.00 






SCHEDULE 096 - ELECTRICIANS - 

Each person, firm or corporation doing business as, or soliciting electric work, where less than three 

masters or journeymen electricians are employed................................................................$180.00 

Where three and less than five............................................................................................... 240.00 

Where five and less than ten .................................................................................................. 360.00 

Where ten and less than fifteen.............................................................................................. 480.00 

Where fifteen or over............................................................................................................. 600.00 

The average number of master or journeymen electricians employed in the preceding year shall 

afford the basis for computing the tax due hereunder which average number shall be determined as 

outlined in Schedule 201 of this Business License Code. 

NO LICENSE TO BE ISSUED until the following has been obtained and presented to the 

Revenue Division at the time of application and/or renewal: 

11

(1) A current, valid City of Birmingham Master Electrician’s Certification Card. 

(2) A bond in the amount of $10,000 executed on a bond form provided by the 

City of Birmingham Finance Department. 

SCHEDULE 097 - ELEVATORS - 

Each person, firm or corporation selling or installing hydraulic, steam, electric or hand power 

elevators or repairing or maintaining same, either as principal or agent, shall pay a license of 2/10 of 

1% of the gross receipts from said business from the previous year with a minimum license of 

...............................................................................................................................................$200.00 

SCHEDULE 104 - FLOOR DRESSERS - 

Each person, firm or corporation, operating one or more floor dressing machines and engaged in 

dressing, selling or installing flooring shall pay a license of 2/10 of 1% of the gross receipts from 

said business from the previous year with a minimum license of .......................................$150.00 

SCHEDULE 201 - PLUMBING, GAS FITTERS - 

Each person, firm or corporation engaged in the business of plumbing gas fitting, and/or steam/ hot 

water heating, any one or all, where the number of master or journeyman workers retained or used is 

less than 3..............................................................................................................................$180.00 

Where 3 and less than 5 ......................................................................................................... 240.00 

Where 5 and less than 10 ....................................................................................................... 360.00 

Where 10 and less than 15 ..................................................................................................... 480.00 

Where 15 and over................................................................................................................. 600.00 



(1) A current, valid Master Plumbers/Gas Fitters card issued by the State of 

Alabama Licensing Board for Plumbers and Gas Fitters. 

(2) Surety Bond in the amount of $10,000, payable to the City of Birmingham, 

and executed on bond form provided by the City. 

Where plumbing equipment or supplies or other merchandise is sold and not installed by the 

plumber, a merchandise license shall be paid as provided for in Schedule 165 of this Business 

License Code. 

For the purpose of computing the amount of license tax due under this schedule, the average number 

of master or journeyman workers retained or used in the year immediately preceding the year for 

which the license tax is paid shall afford the basis of computation. The average number of master or 

12

journeyman workers shall be the quotient derived through dividing by four (4) the sum of the largest 

number of master or journeyman workers retained or used during the months of January, April, July 

and October of the year immediately preceding; provided, however, if the licensee were not engaged 

in business during the entire preceding year the average number of master or journeymen workers 

shall be determined on the basis of the highest number of master or journeyman workers retained or 

used during any one or more of the months of January, April, July and October, during which such 

licensee was engaged in business. 

SCHEDULE 010B - BURGLAR/FIRE ALARM COMPANIES (INSTALLATION AND 

MAINTENANCE ONLY)- 

Each person, firm, partnership or corporation engaged in the business of installation, maintenance, 

service or repair, alteration, or moving of alarm systems, in or on any building or structure shall pay 

a license as follows: Where gross annual business from said business from the previous year is 

Less than $5,000 ....................................................................................................................$60.00 

$5,000 and less than $10,000 .................................................................................................100.00 

$10,000 and less than $15,000................................................................................................150.00 


Plus an amount equal to 2/10 of 1% of gross annual business in excess of $20,000. 

It shall be unlawful for any person or entity engaged in the business of installing alarms to install an 

alarm designed to provoke police or emergency response unless such person possesses a current 

valid city business license and is knowledgeable and competent to make such installation. (Ord. No. 

86-266) 

Effective January 1, 1998, no license will be issued to installers until applicant has obtained a 

State license issued by the Alabama Electronic Security Board of Licensure. (Title 34, Chapter 

1A, Code of Alabama 1975) 

SCHEDULE 017A - AUTOMATIC SPRINKLERS - INSIDE - 

Each person, firm, or corporation engaged in the business of selling, or installing automatic sprinkler 

systems inside buildings, shall pay a license of 2/10 of 1% of the gross receipts from said business 

from previous year with a minimum license of ....................................................................$120.00 



NAICS 311 NAICS TITLE - Food Manufacturing 

Industries in the Food Manufacturing subsector transform livestock and agricultural products into 

products for intermediate or final consumption. The industry groups are distinguished by the raw 

materials (generally of animal or vegetable origin) processed into food products. 

13

The food products manufactured in these establishments are typically sold to wholesalers or retailers 

for distribution to consumers, but establishments primarily engaged in retailing bakery and candy 

products made on the premises not for immediate consumption are included. 

Establishments primarily engaged in manufacturing beverages are classified in Subsector 312, 

Beverage and Tobacco Product Manufacturing. 

SCHEDULE 029 - BAKERY- 

Each person conducting a bakery and in connection operates a vehicle on street shall pay a license of 

2/10 of 1% of the gross receipts from said business from the previous year with a minimum license 


Where no vehicle owned by the business is operated on the streets in connection with said business 

and gross receipts are: 


$50,000 and not more than $100,000......................................................................................200.00 

Plus an amount equal to 2/10 of 1% of gross receipts in excess of $100,000. 

The aforesaid schedule of license shall also apply to the making of donuts where the same are sold at 

wholesale only. 



SCHEDULE 030 - BAKERY GOODS, INCLUDING DONUTS - 

Each retail dealer in bakery goods and/or donuts where principal business, shall pay a license of 

2/10 of 1% of the gross receipts from said business from the previous year with a minimum 

license of ...............................................................................................................................$120.00 



SCHEDULE 046 - CANDY, PROCESSING OR MANUFACTURING, CANNING, 

PRESERVING, AND/OR PEANUT BUTTER 

PROCESSING OR MANUFACTURING- 

Each person, firm or corporation engaged in the business of making, processing or manufacturing 

candy, canning, processing, or preserving farm produce and/or making, processing or manufacturing 

peanut butter and similar products shall pay a license of 2/10 of 1% of the gross receipts from said 

business from the previous year with a minimum license of 

...............................................................................................................................................$120.00 

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SCHEDULE 080 - CREAMERY, BUTTER FACTORY, MILK 

PASTEURIZATION PLANT, OLEO MARGARINE PLANT, 

INCLUDING THE SALE OF CHOCOLATE MILK, OR 

OTHER SIMILAR PRODUCTS - 

Each person, firm or corporation so engaged shall pay a license of 2/10 of 1% of the gross receipts 

from said business from the previous year with a minimum license of................................$200.00 

Where there is no pasteurization plant, and buttermilk is manufactured from powder a license of 

2/10 of 1% of the gross receipts, less returned goods, from said business from the previous year with 

a minimum license of..............................................................................................................$60.00 



SCHEDULE 122 - GRAIN OR FLOUR DEALER, AGENT OR BROKER, GRAIN 

PROCESSOR, GRIST MILLS, WHOLESALE DEALER IN 

POWDERED MILK - 

Each person engaged in any of the aforesaid types of businesses, shall pay a license on the first 

$100,000 of the gross receipts from said business from the previous year of......................$200.00 




SCHEDULE 220 - SAUSAGE FACTORY - 

Each person, firm or corporation conducting, where principal business, shall pay a license of 2/10 of 

1% of the gross receipts from said business from the previous year with a minimum license of 

...............................................................................................................................................$200.00 



SCHEDULE 229 - SYRUP, MANUFACTURER, AGENT, DEALER OR BROKER - 

Each wholesale manufacturer, agent or dealer, or broker for Coca Cola, Celery Cola, Chero-Cola, 

Root Beer, or any similar compound syrup used in compounding drinks where principal business, in 

addition to bottlers license, shall pay a license of 2/10 of 1% of the gross receipts from said business 

15

from the previous year with a minimum license of ..............................................................$200.00 


Division at the time of application a current, valid Health Department Permit as needed. 



NAICS 312 NAICS TITLE - Beverage and Tobacco Product 

Manufacturing 

Industries in the Beverage and Tobacco Product manufacturing subsector manufacture beverages 

and tobacco products. The industry group, Beverage manufacturing, includes three types of 

establishments: (1) those that manufacture nonalcoholic beverages; (2) those that manufacture 

alcoholic beverages through the fermentation process; and (3) those that produce distilled alcoholic 

beverages. Ice manufacturing, while not a beverage, is included with nonalcoholic beverage 

manufacturing because it uses the same production process as water purification. 

In the case of activities related to the manufacture of beverages, the structure follows the defined 

productive processes. Brandy, a distilled beverage, was not placed under distillery product 

manufacturing, but rather under the NAICS class for winery product manufacturing since the 

productive process used in the manufacturing of alcoholic grape-based beverages produces both 

wines (fermented beverage) and brandies (distilled beverage). 

The industry group, Tobacco manufacturing, includes two types of establishments: (1) those 

engaged in redrying and stemming tobacco and, (2) those that manufacture tobacco products, such as 

cigarettes and cigars. 

SCHEDULE 039 - BOTTLERS, MANUFACTURING - 

Each person, firm or corporation engaged in the manufacturing, producing, or bottling, in bottles or 

other containers, soda water, carbonated drinks, fruit juices or imitations thereof, and any 

preparations known as soft drinks of any description, shall pay a license of 2/10 of 1% of the gross 

receipts from said business from the previous year with a minimum license of ................ $200.00 

SCHEDULE 040 - BOTTLED WATERS AND/OR FRUIT DRINKS - 

(a) Each retail dealer in aerated waters, carbonated waters, fruit drinks, or soft drinks of any 

description, where not principal business...............................................................................$24.00 

(b) Where principal business, each retail dealer shall pay a license of $24.00 on the first $5,000 of 

gross receipts, plus 24.00 on each additional $5,000 or fractional part thereof of gross receipts from 

said business from the previous year. 

(c) No person, firm, or corporation conducting restaurant, cafe or lunch stand as the principal 

16

usiness, shall pay the license provided by this schedule, but shall include gross receipts from such 

bottled waters and fruit drinks as part of gross receipts of such restaurant, cafe or lunch stand and 

pay under Schedule 216 of this Code. 

SCHEDULE 132 - ICE FACTORY - 

Each person, firm or corporation manufacturing, selling or delivering ice within the City’s 

jurisdiction, shall pay a license at the rate of $9.60 per ton based on the daily machine capacity of 

each factory producing ice that is sold within the City, provided each operator manufacturing or 

delivering ice within the City's jurisdiction, shall pay a rate of not less than $400.00, multiplied by 

the number of factories used in producing ice for sale within the City's jurisdiction. 



SCHEDULE 150 - ALCOHOLIC BEVERAGES - LIQUOR, BEER, WINE. The following is 

hereby declared to be the schedule of licenses for Alcoholic Beverages - Liquor, Beer, Wine for the 

calendar year commencing January 1, 2008 and for each subsequent year thereafter, for businesses 

who shall engage in the alcoholic beverage, liquor, beer or wine business in or carried on in the City 

of Birmingham in said calendar year, and each and every firm, company or corporation engaged in 

any such business enumerated herein, in said calendar year shall pay and take out such licenses in 

such sums as are herein provided: 

DEFINITIONS. In the construction of this subsection, the following words or phrases shall, unless 

the context clearly indicates otherwise, have the meanings ascribed to them as follows: 

(a) "Board." The Alcoholic Beverage Control Board of the State of Alabama. 

(b) "City." The City of Birmingham, Alabama. 

(c) "Code." The Code of Alabama, 1975. 

(d) "Corporate Limits." The corporate limits of the City of Birmingham, Alabama. 

(e) "Engaged in Business." A person shall be deemed engaged in business within the 

corporate limits if that person has a fixed place of business within said corporate limits, or if, 

pursuant to agreement of sale, express or implied, that person delivers any alcoholic 

beverage or liquor, beer, or wine within said corporate limits, or if that person within said 

corporate limits, shall do any act authorized to be done only by the holder of any license 

issued by the board. 

(f) "Fixed Place of Business." Any place where any alcoholic beverage, liquor, wine, or beer is 

kept or stored for sale or delivery. 

(g) "Person." Any legal entity, including, but not limited to, natural persons, associations and 

corporations, but excluding the State of Alabama and the Board. 

(h) The terms "Alcoholic Beverage," "Beer," ‘Brewpub”, "Club," "Importer," "Liquor," 

"Manufacturer," "Restaurant," "Retailer," "Sale or Sell," "Wholesaler," "Wine," 

"Fortified Wine," and "Table Wine" shall have the same meaning as ascribed to them by 

17

the Alabama Alcoholic Beverage Licensing Code, Title 28, Code of Alabama 1975, and as 

interpreted by the regulations of the Board. 

SCHEDULE 150 A - MANUFACTURER 

Each person licensed by the Board as a manufacturer under Section 28-3A-6 of the Code, who 

manufactures, or otherwise distills, produces, ferments, brews, bottles, rectifies, or compounds 

alcoholic beverages shall pay an annual license fee of………………………………………$500.00 

SCHEDULE 150 B - IMPORTER 

Each person licensed by the Board as an importer under Section 28-3A-7 of the Code shall pay an 

annual license fee of …………………………………………………………………….… $500.00 

Provided that, if such importer can only import table wine the license fee shall be ...........$250.00 

SCHEDULE 150C - LIQUOR WHOLESALER. Each person licensed by the Board as a 

liquor wholesaler under Section 28-3A-8 of the Code, shall pay an annual license fee of $500.00 

SCHEDULE 150D - BEERWHOLESALER 

Each person licensed as a beer wholesaler under Section 28-3A-9 of the Code shall pay an annual 

license fee of ........................................................................................................................$275.00 

SCHEDULE 150E - WINE WHOLESALER. 

Each person licensed as a wine wholesaler under Section 28-3A-9 of the Code shall pay an annual 

license fee of ........................................................................................................................$150.00 

SCHEDULE 150F - BEER AND WINE WHOLESALER. 

Each person licensed as a beer and wine wholesaler under Section 28-3A-9 of the Code shall pay an 

annual license fee of ............................................................................................................$375.00 

SCHEDULE 150G - WAREHOUSE. 

Each person licensed by the Board to operate an alcoholic beverage warehouse under Section 28- 

3A-10 of the Code, shall pay an annual license fee of ........................................................$200.00 

SCHEDULE 150H - LOUNGE RETAIL LIQUOR - CLASS I (On-Premises 

Consumption). 

Each person licensed by the Board to operate a retail liquor lounge under Section 28-3A-11 of the 

Code, shall pay an annual license fee of ..............................................................................$500.00 

18

SCHEDULE 150I - RESTAURANT RETAIL LIQUOR. 

Each person licensed by the Board to sell alcoholic beverages in connection with the operation of a 

hotel, restaurant, civic center authority or dinner theater under Section 28-3A-13 of the Code, shall 

pay an annual license fee of .................................................................................................$500.00 

SCHEDULE 150J - CLUB LIQUOR - CLASS I. 

Each person licensed by the Board to operate a club under Section 28-3A-12 of the Code, shall pay 

an annual license fee of ........................................................................................................$500.00 

SCHEDULE 150K - RETAIL TABLE WINE (OFF-PREMISES CONSUMPTION). 

Each person licensed by the Board to sell table wine at retail for off premises consumption under 

Section 28-3A-15 of the Code, shall pay an annual license fee of ........................................$40.00 

SCHEDULE 150L- RETAIL TABLE WINE (ON-PREMISES AND OFF-PREMISES 

CONSUMPTION). 

Each person licensed by the Board to sell table wine at retail for on-premises and off-premises 

consumption under Section 28-3A-14 of the Code, shall pay an annual license fee of ......$100.00 

SCHEDULE 150M - RETAIL BEER (ON-PREMISES AND OFF-PREMISES 

CONSUMPTION). 

Each person licensed by the Board to sell beer for on premises and off-premises consumption under 

Section 28-3A-16 of the Code, shall pay an annual license fee of .......................................$40.00 

SCHEDULE 150N- RETAIL BEER (OFF-PREMISES CONSUMPTION). 

Each person licensed by the Board to sell beer for off-premises consumption under Section 28-3A- 

17 of the Code, shall pay an annual license fee of .................................................................$40.00 

SCHEDULE 150O- SPECIAL RETAIL - MORE THAN 30 DAYS. 

Each person who shall be granted a special retail license by the Board under Section 28-3A-19 Code 

of Alabama 1975, which is valid for more than 30 days, and renewable annually shall pay a license 

fee of ...................................................................................................................................$250.00 

SCHEDULE 150P- SPECIAL EVENTS RETAIL - LESS THAN SEVEN (7) DAYS. 

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Each person licensed by the Board to sell alcoholic beverages under Section 28-3A-20 of the Code, 

which is valid for a period not to exceed seven (7) consecutive calendar days shall pay to the City a 

license fee of $50.00. Such license issued by the City is non-renewable. 

SCHEDULE 150Q - SPECIAL RETAIL - LESS THAN THIRTY (30) DAYS. 

Each person who shall be granted a special retail license by the Board under Section 28-3A-19, 

which is valid for a period of more than seven (7) days but not to exceed thirty (30) days shall pay to 

the City a license of $150.00. Such license issued by the City is non-renewable. 

SCHEDULE 150R - BREWPUB. 

Each person licensed by the Board as a Brewpub under Chapter 4A, Title 28 Code of Alabama 1975, 

the “Alabama Brewpub Act”, shall pay an annual license fee of $500.00. In addition each person 

licensed as a Brewpub, shall also be required to be licensed under the provisions of Schedule 150-I 

(Restaurant Retail Liquor). 

SCHEDULE 150S- LOUNGE RETAIL LIQUOR-CLASS II - OFF PREMISES (PACKAGE 

STORES). 

Each person licensed by the Board to operate an off-premise retail liquor lounge (package store) 

under Section 28-3A-11 of the Code, shall pay an annual license fee of ............................$500.00 

SCHEDULE 150T- CLUB LIQUOR - CLASS II. 

Each person licensed by the Board to operate a club under Section 28-3A-12 of the Code, shall 

pay an annual license fee of .................................................................................................$500.00 

SCHEDULE 150Y- MONTHLY THREE PERCENT (3%) LIQUOR TAX. 

On or before the 15th of the calendar month next succeeding the period of the license issued 

each such person shall pay to the City for the privilege of so engaging in such business an 

additional license tax of three percent (3%) of the gross receipts of such business derived 

from the sale of alcoholic beverages other than table wine and malt or brewed beverages 

during such license period. 

SCHEDULE 150Z- MONTHLY ONE TENTH OF ONE PERCENT (1/10 OF 

1%) LIQUOR TAX-. 

On or before the 15th day of the calendar month next succeeding each separate calendar 

month, each such person shall also pay to the City, for the privilege of so engaging in such 

business in such immediately next preceding month, an additional license tax of one-tenth of 

one percent (1/10% of 1%) of the gross receipts of such business received during such 

20

immediately next preceding month which said gross receipts were derived only from the sale 

of alcoholic beverages other than table wine and malt or brewed beverages. 

SCHEDULE 400 - WINE WHOLESALER. 

Monthly Wine Tax ($.07/liter)-Schedule 400. On or before the 15th day of the calendar 

month next succeeding each separate calendar month, each such person shall also pay to the 

City, for the privilege of so engaging in such business in such immediately preceding month, 

an additional license tax of $.07 per liter of table wine sold within the City during the 

preceding month. (Section 28-7-16, Code of Alabama 1975) 

Section 1.1 ISSUANCE OF ALCOHOLIC BEVERAGE LICENSES; BOND REQUIRED. 

(A) Issuance of Alcoholic Beverage Licenses. No alcoholic beverage licenses shall be issued for 

use within the City of Birmingham (a Class 1 municipality) without prior approval by the 

Birmingham City Council. All other provisions of law, rules or regulations to the contrary 

notwithstanding, the Alabama Alcoholic Beverage Control Board shall have absolutely no authority 

to issue any form of license in the City of Birmingham (a Class 1 municipality) including, but not 

limited to, off-premise consumption licenses, restaurant licenses, or club licenses, for the retail sale 

of any form of intoxicating beverages, including, but not limited to, malt liquor, beer, wine, liquor, 

or other alcoholic beverage regulated by the board, unless one of the following requirements are 

satisfied: 

1. The application has first been approved by the Birmingham City Council. 

2. The denial of a liquor license application by the Birmingham City Council has been 

set aside by order of the circuit court of the county in which the site is situated on the 

ground that the municipal approval was arbitrarily or capriciously denied without a 

showing of one of the following: 

i. The creation of a nuisance. 

ii. 

iii. 

Circumstances clearly detrimental to or which 

would adversely affect the public health, 

safety, and welfare of the adjacent residential 

neighborhoods. 

A violation of applicable zoning restrictions 

or regulations. 

(B) Bond Required. Each alcoholic beverage licensee who will have retail or wholesale sales of 

alcoholic beverages shall deliver to and maintain with the Director of Finance a bond or certified 

funds, payable to the City in the penal sum of ten thousand dollars ($10,000.00), executed by a 

surety company with a rating of B+ or better, authorized to do business in the state, upon such bond 

21

form as approved by the City and the City Attorney, and conditioned to pay promptly to the City all 

such amounts as may become due to the City under the terms of this section, and any other amount 

which may become due to the City for the license after the date of such bond. If, by reason of any 

liabilities existing against said bond or against any additional bond as hereinafter provided for, it 

should appear to the Director of Finance that such bond does not provide full security of ten 

thousand dollars ($10,000.00) after deducting existing liability, the Director of Finance, as soon as 

such conditions may exist, shall demand additional bond of three thousand dollars ($3,000.00) or 

more, and it shall be the duty of such licensee to furnish same within ten (10) days after such 

demand. 

Provided, however, that any licensee whose only license is for on or off premise sale of beer or on or 

off premise sale of table wine, or any combination thereof, shall provide said bond in the initial 

amount of five thousand dollars ($5,000.00), with any additional bond amount being in the as 

hereinabove described incremental amount of three thousand dollars ($3,000.00). 

Effective January 1, 2008, the provisions of this section shall apply to all new liquor license 

applications, and shall apply to all liquor license renewals effective January 1, 2009. The bond 

required by this section shall be kept in full force and effect, and proof thereof shall be provided 

annually to the Director of Finance by the licensee in the form of a “notice of continuation” from the 

surety company. 

It shall be unlawful for such licensee to do any business in the City while in default in the provision 

of the security as hereinabove contemplated, regardless of any amount of licenses or taxes that the 

licensee may heretofore have paid. Such bond shall include the endorsement to the effect that such 

bond shall not be canceled without notice of cancellation being served on the City, to the attention of 

the Finance Department, in writing, at least thirty (30) days prior to the date of cancellation. 

Section 1.2 SCHEDULE OF CITY LIQUOR LICENSES. Each person licensed by the Board, 

who shall engage in the alcoholic beverage, liquor, beer or wine business within the corporate limits, 

shall, prior to engaging in such business, pay to the City for the privilege of so engaging in business, 

an annual license fee and further license fees as established below. 

Section 1.3 CITY LIQUOR LICENSE CONDITIONS AND SPECIAL PROVISIONS. 

(A) Deduction for Beer and Wine Tax. For the purpose of this Schedule 150, gross receipts from 

the sale of table wine, which are taxed under Chapter 7, Title 28 Code of Alabama 1975, the 

“Alabama Table Wine Act”, and gross receipts from the sale of beer on which the uniform State Tax 

is paid, shall be deducted from the amount considered gross receipts hereunder. 

(B) City License Amount One-Half of State License Fee For Specific License Schedules. 

Notwithstanding any other provision of this Schedule 150, no license or privilege tax, or other 

charge for the privilege of doing business as a beer wholesaler, importer, or retailer, shall be 

22

collected by the City which shall exceed one-half of the amount of the state license fee collected by 

the Board for like privilege. 

(C) No Proration of Liquor License Fee. There shall be no proration of any license fee because of 

having operated only a part of a calendar year, except as provided in State law. 

(D) Due Date of Annual Liquor License Fee; Due Date of Monthly Liquor Taxes; Penalty for 

Late Payment. The stated annual license fee levied by this Schedule 150 shall be due January 1 of 

each year and shall be delinquent after January 15 of the year for which such license is due, and a 

penalty of fifteen percent (15%) shall be collected on or after January 16th of such year. All 

additional license fees levied by this Schedule 150, shall be due on the 15th day of the calendar 

month specified in each levy and shall be delinquent if not paid by such day and a penalty of 15% 

shall be collected after such day of each month. 

(E) Unlawful to Sell or Dispense Alcoholic Beverages Without a License. It shall be unlawful for 

any person, firm, or corporation to engage in the sale of any alcoholic beverage in the City of 

Birmingham without having first procured a license for such sale. It shall also be unlawful for any 

current licensee to continue to sell any alcoholic beverages after the expiration of a license 

previously issued, without obtaining a new license. Each day during which such business is so 

engaged shall constitute a separate offense punishable as outlined in Section 44 of this ordinance, 

which punishment may include fine and/or arrest and imprisonment. 

(F) Record Keeping Requirements for Liquor Licensees. 

(1) It shall be the duty of every person, firm, corporation, club, association of persons, 

receiving, storing, selling or handling alcoholic beverages enumerated in this 

schedule in any manner whatsoever to keep and preserve all invoices, books, papers, 

canceled checks or other memoranda touching the purchase, sale, exchange or receipt 

of any and all such alcoholic beverages for a period of five (5) years. 

(2) All such invoices, books, papers canceled checks or other memoranda shall be 

subject to audit and inspection by the department at any and all times upon written 

notice by the department. 

(3) Any person, firm, corporation, club or association of persons who fails or refuses to 

keep and preserve the records as required by this section or who, upon written 

request by the department, fails or refuses to allow an audit or inspection of records 

as provided in this ordinance shall be guilty of a misdemeanor and shall, upon 

conviction, be punished by a fine of not less than fifty dollars ($50.00) nor more than 

five hundred dollars ($500.00), or by imprisonment for a period not to exceed six (6) 

months for each offense. Each occurrence of such failure or refusal shall constitute a 

separate offense and shall also constitute grounds for revocation of any license issued 

under this Schedule 150. 

23

(4) Additional requirements are outlined in Article II, Section 9, of this Business License 

Code. 

(G) Liquor License/Tax Returns to be Filed; Return to be filed though No Tax May Be Due. 

The person liable for any license tax imposed by this Schedule shall file with the Director of Finance 

on or before the final date on which the license tax may be paid without a penalty, such report or 

reports and in such form as the Director may prescribe evidencing the amount of business done and 

the amount of license due thereon. A return should be filed for each reporting period, as provided in 

this Section 1, even though no tax may be due. 

(H) Appeal from the Denial of Liquor License Application. Any person aggrieved by any 

decision of the Director in the enforcement of this subdivision, may appeal there from to the Council 

of the City of Birmingham by filing with the City Clerk, within five days of such decision, a letter 

addressed to the Council, protesting such decision, and contemporaneously delivering a copy of such 

protest to the Director of Finance and thereafter appearing and prosecuting such protest at the 

regular meeting of the Council next following the filing of such protest. Failure to thus appeal shall 

constitute acceptance of such decision and assent to the correctness thereof. 

Where a matter has been properly appealed to the Birmingham City Council and resulted in 

the denial of approval of a license application, the applicant may appeal to the circuit court. 

Proceedings in the circuit court to review the denial of approval of a license application shall be 

commenced within fourteen (14) days of the action by the Birmingham City Council. The circuit 

court shall hear the appeal according to its own rules and procedures within thirty (30) days 

thereafter. 

(I) City Liquor License Must Be Obtained for Each ABC Board License Held; License Must 

Be Displayed. A City license shall be obtained for each ABC Board license held. Every license 

issued under this ordinance shall be constantly and conspicuously displayed on the licensed 

premises. 

(J) Approval of Liquor License Applicant and Business Location Required. No license will be 

issued until requirements mandated by the City of Birmingham Department of Planning, 

Engineering and Permits (Zoning), the City of Birmingham Fire and Rescue Service Department, 

and the Jefferson County Health Department have been met, and the applicant and the location have 

been approved by the City Council. 

(K) Liquor Licenses May Not Be Assigned or Transferred Without Approval. As provided in 

Section 28-3A-23(j) Code of Alabama 1975, licenses issued under this Schedule 150 may not be 

assigned. The City is hereby authorized to transfer any license from one person to another or from 

one place to another within its governing jurisdiction or both upon submission of such application 

for transfer to the Finance Department and approval of same by the Council of the City of 

Birmingham. Under no circumstances may a license issued pursuant to this section be transferred 

more than once in a calendar year. No transfer shall be made to a person who would not have been 

24

eligible to receive the license originally nor for the transaction of business at a place for which the 

license could not originally have been issued lawfully. 

(L) Written Application for Transfer of Liquor License Required. Every applicant desiring a 

transfer of a license shall file a written application with the Director of Finance prior to the date 

ownership of the business is legally transferred or conferred to another legal entity. No license shall 

be transferred except with the consent of the council or other governing body of the municipality or 

of the director of finance or other chief revenue officer 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. Provided that 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 ordinance, unless: 

(1) The change requires the taxpayer to obtain a new federal employer 

identification number or City of Birmingham identification number or, 

(2) In the discretion of the city, the subject license is one for the sale of alcoholic 

beverages. Nothing is this section shall prohibit the city from requiring a 

new business license application and approvals for an alcoholic beverage 

license. 

(M) License Immediately Terminated in the Event of Bankruptcy or Insolvency. Pursuant to 

Section 28-3A-23(m) Code of Alabama 1975, in the event that any person to whom a license shall 

have been issued under the terms of this ordinance shall become insolvent, make an assignment for 

the benefit of creditors, be adjudicated a bankrupt by either voluntary or involuntary action, the 

license of such person shall immediately terminate and be canceled without any action on the part of 

the City Council, and there shall be no refund made, or credit given, for the unused portion of the 

license fee for the remainder of the license year for which said license was granted. Thereafter, no 

license shall be issued by the Finance Department for the premises, wherein said license was 

conducted, to any assignee, committee, trustee, receiver, or successor of such licensee until a new 

application for license has been approved by the City Council. In all such cases, the City Council 

shall have sole and final discretion as to the propriety of the issuance of a license for such premises, 

and the time it shall issue, and the period for which it shall be issued, and shall have the further 

power to impose conditions under which said licensed premises shall be conducted. 

(N) License Immediately Terminated Upon Termination of State License, Including 

Termination For Failure to Timely Renew State License. In the event that any person to whom a 

license shall have been issued under the terms of this ordinance has a State alcoholic beverage 

license terminate, including as a result of their failure to timely renew the State alcoholic beverage 

license, the equivalent City of Birmingham alcoholic beverage license shall terminate and be 

canceled without any action on the part of the City Council, and there shall be no refund made, or 

credit given for the unused portion of the license fee for the remainder of the license year for which 

said license was granted. Thereafter, a new City of Birmingham alcoholic beverage license shall be 

required in order to continue the sale of any alcoholic beverage within the City, and a new 

25

application must be filed and a new license issued in the manner prescribed by this ordinance and by 

State law before continuation of the business activity. In all such cases, the Council of the City of 

Birmingham shall have sole and final discretion as to the propriety of the issuance of a new license 

for such premises, and shall have the further power to impose conditions under which said licensed 

premises shall be conducted. 



NAICS 315 NAICS TITLE - Apparel Manufacturing 

Industries in the Apparel Manufacturing subsector group establishments with two distinct 

manufacturing processes: (1) cut and sew (i.e., purchasing fabric and cutting and sewing to make a 

garment), and (2) the manufacture of garments in establishments that first knit fabric and then cut 

and sew the fabric into a garment. The Apparel Manufacturing subsector includes a diverse range of 

establishments manufacturing full lines of ready-to-wear apparel and custom apparel: apparel 

contractors, performing cutting or sewing operations on materials owned by others; jobbers 

performing entrepreneurial functions involved in apparel manufacture; and tailors, manufacturing 

custom garments for individual clients are all included. Knitting, when done alone, is classified in 

the Textile Mills subsector, but when knitting is combined with the production of complete 

garments, the activity is classified in Apparel Manufacturing. 

SCHEDULE 090 - DRESSMAKERS - 

Each person, firm or corporation engaged in the business of dressmaking and maintaining a regular 

place of business outside of their private home shall pay a license of $60.00, plus $20.00 for each 

additional each worker engaged in said business. 

Where said business is conducted inside the owner’s private residence, a license of $60.00 shall be 

paid; provided, such business shall be subject to the restrictions imposed for home occupations. 

NO LICENSE WILL BE ISSUED unless business location is approved by the City of 

Birmingham Department of Planning, Engineering and Permits as having met zoning 

requirements. 



NAICS 316 NAICS TITLE - Leather and Allied Product Manufacturing 

Establishments in the Leather and Allied Product Manufacturing subsector transform hides into 

leather by tanning or curing and fabricating the leather into products for final consumption. It also 

26

includes the manufacture of similar products from other materials, including products (except 

apparel) made from "leather substitutes," such as rubber, plastics, or textiles. Rubber footwear, 

textile luggage, and plastics purses or wallets are examples of "leather substitute" products included 

in this group. The products made from leather substitutes are included in this subsector because they 

are made in similar ways leather products are made (e.g., luggage). They are made in the same 

establishments, so it is not practical to separate them. 

The inclusion of leather making in this subsector is partly because leather tanning is a relatively 

small industry that has few close neighbors as a production process, partly because leather is an 

input to some of the other products classified in this subsector and partly for historical reasons. 

SCHEDULE 126 - HIDES - 

Each person, firm or corporation dealing with hides, tallow, ginseng, beeswax, or purchasing and 

receiving or collecting waste grease and animal by-products for rendering or recycling (Act 99-526) 

shall pay a license of 2/10 of 1% of the gross receipts from said business from the previous year 

with a minimum license of....................................................................................................$200.00 



NAICS 321 NAICS TITLE - Wood Product Manufacturing 

Industries in the Wood Product Manufacturing subsector manufacture wood products, such as 

lumber, plywood, veneers, wood containers, wood flooring, wood trusses, manufactured homes (i.e., 

mobile home), and prefabricated wood buildings. The production processes of the Wood Product 

Manufacturing subsector include sawing, planing, shaping, laminating, and assembling of wood 

products starting from logs that are cut into bolts, or lumber that then may be further cut, or shaped 

by lathes or other shaping tools. The lumber or other transformed wood shapes may also be 

subsequently planed or smoothed, and assembled into finished products, such as wood containers. 

The Wood Product Manufacturing subsector includes establishments that make wood products from 

logs and bolts that are sawed and shaped, and establishments that purchase sawed lumber and make 

wood products. With the exception of sawmills and wood preservation establishments, the 

establishments are grouped into industries mainly based on the specific products manufactured. 

SCHEDULE 152A - LUMBER AND/OR BUILDING MATERIAL MANUFACTURER 

AND/OR DEALER 

Each person, firm or corporation shall pay a license of 2/10 of 1% of the gross receipts less returned 

goods, for said business for the previous year with a minimum license of …………………$200.00 



27

NAICS 323 NAICS TITLE - Printing and Related Support Activities 

Industries in the Printing and Related Support Activities subsector print products, such as 

newspapers, books, labels, business cards, stationery, business forms, and other materials, and 

perform support activities, such as data imaging, plate making services, and bookbinding. The 

support activities included here are an integral part of the printing industry, and a product (a printing 

plate, a bound book, or a computer disk or file) that is an integral part of the printing industry is 

almost always provided by these operations. 

Processes used in printing include a variety of methods used to transfer an image from a plate, 

screen, film, or computer file to some medium, such as paper, plastics, metal, textile articles, or 

wood. The most prominent of these methods is to transfer the image from a plate or screen to the 

medium (lithographic, gravure, screen, and flexographic printing). A rapidly growing new 

technology uses a computer file to directly "drive" the printing mechanism to create the image and 

new electrostatic and other types of equipment (digital or no impact printing). 

In contrast to many other classification systems that locate publishing of printed materials in 

manufacturing, NAICS classifies the publishing of printed products in Subsector 511, Publishing 

Industries (except Internet). Though printing and publishing are often carried out by the same 

enterprise (a newspaper, for example), it is less and less the case that these distinct activities are 

carried out in the same establishment. When publishing and printing are done in the same 

establishment, the establishment is classified in Sector 51, Information, in the appropriate NAICS 

industry even if the receipts for printing exceed those for publishing. 

This subsector includes printing on clothing because the production process for that activity is 

printing, not clothing manufacturing. For instance, the printing of T-shirts is included in this 

subsector. In contrast, printing on fabric (or grey goods) is not included. 

SCHEDULE 208- PRINTING, ENGRAVING, PHOTOENGRAVING, 

MULTIGRAPH, MIMEOGRAPH, LINOTYPE, 

BOOKBINDING OR RULING - 

Each person, firm or corporation operating a job printing office or linotype machine with or without 

printing press or bookbinding shall pay a license of 2/10 of 1% of the gross receipts from said 

business from the previous year with a minimum license of..................................................$96.00 

This license to be paid in addition to the other licenses provided for in this Code where merchandise, 

stationery, and office supplies, etc., are sold. 



28

NAICS 324 NAICS TITLE - Petroleum and Coal Products Manufacturing 

The Petroleum and Coal Products Manufacturing subsector is based on the transformation of crude 

petroleum and coal into usable products. The dominant process is petroleum refining that involves 

the separation of crude petroleum into component products through such techniques as cracking and 

distillation. 

In addition, this subsector includes establishments that primarily further process refined petroleum 

and coal products and produce products, such as asphalt coatings and petroleum lubricating oils. 

However, establishments that manufacture petrochemicals from refined petroleum are classified in 

Industry 32511, Petrochemical Manufacturing. 

SCHEDULE 115 - GAS COMPANIES--TRANSPORTATION OF NATURAL GAS - 

Each person, firm or corporation engaged in the transportation and wholesale distribution of natural 

gas, which maintains its principal executive or administrative office within the city, shall pay a 

license computed as follows: 

When it employs in such office not more than 250 persons..............................................$6,000.00 

When it employs between 251 and 500 .............................................................................10,000.00 

When it employs 501 to 750 ............................................................................................. 15,000.00 

When it employs more than 750 ....................................................................................... 20,000.00 

This schedule shall not apply to any gas company whose principal business in the city is the retail 

distribution of gas. 

SCHEDULE 119 - GASOLINE STORAGE - 

(a) Each person, firm or corporation engaged in the business of receiving and/or storing gasoline for 

others shall pay a license in an amount equal to two cent per gallon on all gasoline so received 

and/or stored during the full calendar year immediately preceding; plus $200; provided, however, 

that if said person, firm or corporation engaged in such storage business did not conduct said 

business for the full period of said preceding year $2,000 shall be paid as a deposit against this 

license until the end of the current calendar year at which time an adjustment shall be made on the 

basis of one cent per gallon for all gasoline so received and/or stored during the said current calendar 

year. 

This license of one cent per gallon shall not apply where satisfactory proof is made to the Director of 

Finance that the City's current license tax, as provided for in Ordinances 598-F and 599-F has been 

paid on the gasoline that is being stored. 

(b) Each person, firm or corporation engaged in the business of renting tanks or other storage space 

to others for the purpose of storing gasoline, shall pay a license of..................................$4,000.00 

This license shall not apply where satisfactory proof is made to the Director of Finance that the 

29

City’s gallonage license tax as provided for in Ordinances 598-F and 599-F, has been paid on the 

gasoline stored in such space. 

SCHEDULE 182 - OILS - 

Each wholesale dealer, broker, or commission merchant, where not principal business and sold in 

connection with other wholesale business, shall pay a license in an amount equal to 6/20 of 1% of 

gross receipts from sales of such business during the year next preceding, with a minimum license, 

in addition to all other licenses, of ........................................................................................ 120.00 

SCHEDULE 183 - OILS - 

Each person, firm or corporation selling as agent, lubricating, illuminating, fuel, gasoline, benzol, 

benzol products or other oil products, shall pay for the privilege of engaging in such business within 

the corporate limits a privilege tax at the rate of $100.00 per annum for each truck used in said 

business, whether said truck be owned by such agent or not. 

SCHEDULE 230 - MANUFACTURERS OR DISTRIBUTORS OF CHEMICALS, 

CHEMICAL GAS, POWDER OR OTHER EXPLOSIVES, TAR 

OR ASPHALT PRODUCTS 

Each person, firm or corporation engaged in the business of manufacturing, distributing, or who 

maintains a sales office in the City shall pay a license of 2/10 of 1% of the gross receipts from said 

business from the previous year with a minimum license of................................................$200.00 

SCHEDULE 260 - OIL, GASOLINE AND DIESEL FUEL DELIVERY - 

Each person as principal or agent engaged in distributing or making deliveries, by its own employees 

or by contract carrier, public or private, or otherwise, of oil, gasoline, kerosene, diesel fuel (other 

than aviation fuels) or lubricating products, and/or automobile tires and accessories, to one or more 

service stations, retailers, businesses or other consumers which are located in the city, whether or not 

such delivery or distribution is made from a place of business within or outside of the city’s 

corporate limits, shall pay an amount of license equal to 6/20 of 1% of the gross receipts from such 

deliveries or distribution during the next preceding license year, provided, that the tax hereby levied 

shall not apply to gross receipts of any delivery upon which a license tax levied pursuant to 

Ordinances 598F or 599F, or Schedules 180 or 182 of this Code has been paid. 

The term gross receipts as used in this schedule shall mean the entire receipts from all such 

deliveries and distribution, not including federal, state and local government taxes on the products so 

delivered or distributed, and if there are no actual receipts, shall be deemed to be not less than the 

wholesale value of the products so delivered or distributed. 

SCHEDULE 598F – OFF ROAD DIESEL FUEL – SALES OR DISTRIBUTION – 

30

Every distributor or seller of off road diesel fuel or diesel oil shall pay a monthly license tax in an 

amount equal to two cents ($.02) on each and every gallon of diesel fuel or diesel oil sold or 

delivered within the corporate limits of the City for use other than in the operation of any motor 

vehicle upon the public roads and public streets. 

For the purposes of this schedule, “diesel fuel” or “diesel oil” shall not be held to apply to those 

products known commercially as “fuel oil” or “crude oil” when said products are used for lighting or 

space heating purposes. The term “distributor or seller” shall include every person, as defined in 

Article II, Section 1 of this business license code, who shall engage in selling or delivering diesel 

fuel or diesel oil within the corporate limits of the City of Birmingham for use other than in the 

operation of any motor vehicle upon public highways, public roads and public streets. 

Due Date and Penalty. Each and every distributor and seller, shall, on or before the 25th day of 

each month, file with the Director of Finance a sworn, written statement, which shall be a full, true, 

accurate and correct statement of the amount and quantity of all diesel fuel or diesel oil sold or 

delivered by such distributor or seller within the corporate limits of said City during the preceding 

month. Any person failing or refusing to pay said license within the time specified shall be guilty of 

any offense against said City, and such offense shall be a continuing offense, and each day during 

which said business or occupation is engaged in during such default shall constitute a separate 

offense; and, in addition, such license tax shall be increased by the addition of a penalty of twenty 

percent (20%) thereon. 

SCHEDULE 599F – OFF ROAD DIESEL FUEL – STORAGE OR WITHDRAWALS – 

Every storer of off road diesel fuel or diesel oil shall pay a monthly license tax in an amount equal to 

two cent ($.02) on each and every gallon of diesel fuel or diesel oil stored and/or withdrawn from 

storage within the corporate limits of the City for use other than in the operation of any motor 

vehicle upon the public roads and public streets. 

For the purposes of this schedule, “diesel fuel” or “diesel oil” shall not be held to apply to those 

products known commercially as “fuel oil” or “crude oil” when said products are used for lighting or 

space heating purposes. The term “storer” shall include any person, as defined in Article II, Section 

1 of this ordinance, who ships or causes to be shipped or receives diesel fuel or diesel oil into the 

City of Birmingham and stores the same in any manner and/or withdraws or uses the same for any 

purpose other than the operation of any motor vehicle upon public highways, public roads and public 

streets or for resale or reshipment. 

Due Date and Penalty. Each and every storer, shall, on or before the 25th day of each month, file 

with the Director of Finance a sworn, written statement, which shall be a full, true, accurate and 

correct statement of the amount and quantity of all diesel fuel or diesel oil withdrawn from storage 

by such storer within the corporate limits of said City during the month. Any person failing or 

refusing to pay said license within the time specified shall be guilty of any offense against said City, 

and such offense shall be a continuing offense, and each day during which said business or 

occupation is engaged in during such default shall constitute a separate offense; and, in addition, 

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such license tax shall be increased by the addition of a penalty of twenty percent (20%) thereon. 

NAICS 325 Chemical Manufacturing 

The Chemical Manufacturing subsector is based on the transformation of organic and inorganic raw 

materials by a chemical process and the formulation of products. This subsector distinguishes the 

production of basic chemicals that comprise the first industry group from the production of 

intermediate and end products produced by further processing of basic chemicals that make up the 

remaining industry groups. 

This subsector does not include all industries transforming raw materials by a chemical process. It is 

common for some chemical processing to occur during mining operations. These beneficiating 

operations, such as copper concentrating, are classified in Sector 21, Mining. Furthermore, the 

refining of crude petroleum is included in Subsector 324, Petroleum and Coal Products 

Manufacturing. In addition, the manufacturing of aluminum oxide is included in Subsector 331, 

Primary Metal Manufacturing; and beverage distilleries are classified in Subsector 312, Beverage 

and Tobacco Product Manufacturing. As in the case of these two activities, the grouping of 

industries into subsectors may take into account the association of the activities performed with 

other activities in the subsector. 

SCHEDULE 114 - GAS-BUTANE OR PROPANE - 

Each person or agent for same, engaged in manufacturing or distributing butane or propane gas, shall 

pay a license of 2% of gross receipts from said business from the previous year with a minimum 

license of ...............................................................................................................................$200.00 

NO LICENSE WILL BE ISSUED until applicant posts a $2,500 bond with the Director of 

Finance. 



NAICS 327 NAICS TITLE - Nonmetallic Mineral Product Manufacturing 

The Nonmetallic Mineral Product Manufacturing subsector transforms mined or quarried 

nonmetallic minerals, such as sand, gravel, stone, clay, and refractory materials, into products for 

intermediate or final consumption. Processes used include grinding, mixing, cutting, shaping, and 

honing. Heat often is used in the process and chemicals are frequently mixed to change the 

composition, purity, and chemical properties for the intended product. For example, glass is 

produced by heating silica sand to the melting point (sometimes combined with cullet or recycled 

glass) and then drawn, floated, or blow molded to the desired shape or thickness. Refractory 

materials are heated and then formed into bricks or other shapes for use in industrial applications. 

The Nonmetallic Mineral Product Manufacturing subsector includes establishments that manufacture 

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products, such as bricks, refractories, ceramic products, and glass and glass products, such as plate 

glass and containers. Also included are cement and concrete products, lime, gypsum and other 

nonmetallic mineral products including abrasive products, ceramic plumbing fixtures, statuary, cut 

stone products, and mineral wool. The products are used in a wide range of activities from 

construction and heavy and light manufacturing to articles for personal use. 

Mining, beneficiating, and manufacturing activities often occur in a single location. Separate 

receipts will be collected for these activities whenever possible. When receipts cannot be broken out 

between mining and manufacturing, establishments that mine or quarry nonmetallic minerals, 

beneficiate the nonmetallic minerals and further process the nonmetallic minerals into a more 

finished manufactured product are classified based on the primary activity of the establishment. A 

mine that manufactures a small amount of finished products will be classified in Sector 21, Mining. 

An establishment that mines whose primary output is a more-finished manufactured product will be 

classified in the Manufacturing Sector. 

Excluded from the Nonmetallic Mineral Product Manufacturing subsector are establishments that 

primarily beneficiate mined nonmetallic minerals. Beneficiation is the process whereby the extracted 

material is reduced to particles that can be separated into mineral and waste, the former suitable for 

further processing or direct use. Beneficiation establishments are included in Sector 21, Mining. 

SCHEDULE 042 - BRICK MANUFACTURERS - 

Each person, firm or corporation engaged in the business of brick yards, dealers in brick, slag or 

cement block manufacturers and/or dealers, cement or metal vault manufacturers and/or dealers, 

and/or cement ornament manufacturers shall pay a license of 2/10 of 1% of the gross receipts from 

said business from the previous year with a minimum license in any case of .....................$200.00 

SCHEDULE 058 - COAL, COKE & CHARCOAL YARDS - 

A "coal yard" as used herein shall mean a place of business where there is stored or kept an average 

stock of coal and/or coke or charcoal of not less than 250 tons on the first day of each calendar 

month of next preceding calendar year. 

Each person, firm or corporation engaging in selling or delivering, either at wholesale or retail, coal 

and/or coke or charcoal who regularly maintains a coal yard, which includes the privilege of 

weighing at such yard, in the City of Birmingham as herein defined, shall pay an amount equal to 

2/10 of 1% of the gross receipts, less adjustments, on deliveries made during the next preceding 

calendar year, with a minimum license of ............................................................................$144.00 

SCHEDULE 059 - COAL, COKE & CHARCOAL – “NO YARD” 

Each person, firm or corporation engaging in selling or delivering, distributing, hauling or soliciting 

orders either at wholesale or retail, coal and/or coke or charcoal, where no "coal yard" as defined in 

Schedule 058 is maintained in the City, but where deliveries are made by railroad cars, shall pay an 

33

amount equal to 2/10 of 1% of the gross receipts, less adjustments, on deliveries made within the 

City of Birmingham during the next preceding calendar year with a minimum license in any case of 

………………………………………………………………………………………………$200.00 

Each such person, firm or corporation so engaged and who maintains an office in the City of 

Birmingham, shall pay a license under this schedule, based on the gross receipts from all sales made 

and delivered within the City of Birmingham. 

SCHEDULE 060 - COAL AND COKE - DELIVERY 

Each person, firm or corporation engaged in selling or delivering coal or coke within the City of 

Birmingham, not maintaining a "coal yard" as defined in Schedule 058, and selling or delivering 

coal or coke other than from railroad cars within the City of Birmingham, shall pay an amount equal 

to $90.00 upon each motor vehicle used in making such deliveries whether such motor vehicles are 

owned and operated by such person, firm or corporation or not. 

SCHEDULE 237 - TILE MANUFACTURING - CONTRACTOR OR DEALER - 

Each person, firm or corporation engaged in manufacturing or dealing in tile products, including the 

laying of tile, shall pay a license in an amount equal to 2/10 of 1% of the gross receipts from said 

business for the year next preceding, with a minimum license in any case of ....................$120.00 



NAICS 331 NAICS TITLE - Primary Metal Manufacturing 

Industries in the Primary Metal Manufacturing subsector smelt and/or refine ferrous and nonferrous 

metals from ore, pig or scrap, using electrometallurgical and other process metallurgical techniques. 

Establishments in this subsector also manufacture metal alloys and super alloys by introducing other 

chemical elements to pure metals. The output of smelting and refining, usually in ingot form, is used 

in rolling, drawing, and extruding operations to make sheet, strip, bar, rod, or wire, and in molten 

form to make castings and other basic metal products. 

Primary manufacturing of ferrous and nonferrous metals begins with ore or concentrate as the 

primary input. Establishments manufacturing primary metals from ore and/or concentrate remain 

classified in the primary smelting, primary refining, or iron and steel mill industries regardless of the 

form of their output. Establishments primarily engaged in secondary smelting and/or secondary 

refining recover ferrous and nonferrous metals from scrap and/or dross. The output of the secondary 

smelting and/or secondary refining industries is limited to shapes, such as ingot or billet, which will 

be further processed. Recovery of metals from scrap often occurs in establishments that are primarily 

engaged in activities, such as rolling, drawing, extruding, or similar processes. 

34

Excluded from the Primary Metal Manufacturing subsector are establishments primarily engaged in 

manufacturing ferrous and nonferrous forgings (except ferrous forgings made in steel mills) and 

stampings. Although forging, stamping, and casting are all methods used to make metal shapes, 

forging and stamping do not use molten metals and are included in Subsector 332, Fabricated Metal 

Product Manufacturing. Establishments primarily engaged in operating coke ovens are classified in 

Industry 32419, Other Petroleum and Coal Products Manufacturing. 

SCHEDULE 106 - FOUNDRY, BRIDGE BUILDING PLANT, BOILER WORKS, 

MACHINE SHOP, METAL FINISHING, PLATING OR 

TREATING PLANT, NUT OR BOLT FACTORY, PIPE SHOP, 

RADIATOR PLANT, BUILDING BRIDGES OR ERECTING 

STEEL OR OTHER METAL FRAME FOR BUILDINGS, OR 

REPAIRING AND CONSTRUCTING COKE OVENS - 

Each person engaged in carrying on in the City of Birmingham any foundry, bridge building plant, 

boiler works not connected with a railroad, machine shop, metal finishing, plating or treating plant, 

nut or bolt factory, pipe or valve shop, or radiator plant, or engaged in building bridges or in erecting 

steel or other metal framework for buildings or other structures, or repairing and constructing coke 

ovens, shall pay a license in an amount equal to 2/10 of 1% of the gross receipts from said business 

from the previous year with a minimum license of ……………………………………….. $200.00 

SCHEDULE 120 - GOLD AND SILVER - 

Each person, firm or corporation engaging in the business of buying gold or silver or gold or silver 

objects shall pay a license of.................................................................................................$200.00 

NO LICENSE WILL BE ISSUED unless and until applicant has obtained the permit required 

pursuant to Title 12, Chapter 3.7, General Code of the City of Birmingham 1980, as amended 

and as it may be amended. 

SCHEDULE 142 - JUNK BROKERS AND/OR SCRAP METAL BROKERS - 

Each person, firm or corporation engaged in the business of buying or selling or buying and selling, 

for account of another, junk or scrap metal or junk and scrap metal or otherwise engaged in the 

business of a broker in junk or scrap metal or junk and scrap metal shall pay a license equal to 1% 

of the gross brokerage fees and commissions of such business for the next preceding year with a 

minimum license in any case of ..........................................................................................$400.00 

A broker for the purpose of this schedule is one who for a commission or fee buys or sells or buys 

and sells junk or scrap metal or junk and scrap metal without having possession of such junk or 

scrap metal or who negotiates such transactions between buyer and seller without having possession 

of such junk or scrap metal. 

35

NO LICENSE WILL BE ISSUED until applicant has been approved by the City Council and 

the City of Birmingham Department of Planning, Engineering and Permits as having met 

zoning requirements. 

SCHEDULE 144 - ITINERANT JUNK DEALERS- 

Each person, firm or corporation acting as an itinerant junk dealer engaged in the business of buying 

or selling junk or scrap metal shall, for each automobile or truck used in said business, pay a license 

of ..........................................................................................................................................$480.00 

NO LICENSE WILL BE ISSUED until and unless applicant has met the requirements 

outlined in Article B, Sections 12-11-11 through 12-11-50, General Code of the City of 

Birmingham, 1980, and has been approved by the City Council and has also received written 

verification from the City of Birmingham Department of Planning, Engineering and Permits 

indicating that all zoning requirements have been met. 

License stickers issued by the department shall be prominently displayed on any automobile or truck 

used in connection with said business operating within the City of Birmingham. It shall be unlawful 

to operate any automobile or truck that is subject to the provisions of this section within the City of 

Birmingham without having met all of the requirements outlined in this section. 

SCHEDULE 145 - JUNK YARDS, JUNK DEALERS AND/OR SCRAP METAL 

DEALERS - 

Each person, firm or corporation engaged in the business of operating a junk yard and/or of buying 

or selling junk or scrap metal shall pay a license of .............................................................$480.00 

Plus an amount equal to 2/10 of 1% of gross receipts from the previous year in excess of $100,000 

with a minimum license of $480.00 in any case. 

NO LICENSE WILL BE ISSUED until and unless applicant has met the requirements 

outlined in Article B, Section 12-11-11 through 12-11-50, General Code of the City of 

Birmingham, 1980, and has been approved by the City Council and has also received written 

verification from the City of Birmingham Department of Planning, Engineering and Permits 

indicating that all zoning requirements have been met. 

SCHEDULE 217 - ROLLING MILLS - 

Each person, firm or corporation, or who maintains their principal office in the City of Birmingham, 

who are engaged in the manufacturing and rolling steel rails, plates, and/or other iron and steel 

products, including the manufacture and sale of pig iron, shall pay a license of 2/10 of 1% of the 

gross receipts from said business from the previous year with a minimum license of......$1,200.00 


36


NAICS 333 NAICS TITLE - Machinery Manufacturing 

Industries in the Machinery Manufacturing subsector create end products that apply mechanical 

force, for example, the application of gears and levers, to perform work. Some important processes 

for the manufacture of machinery are forging, stamping, bending, forming, and machining that is 

used to shape individual pieces of metal. Processes, such as welding and assembling are used to join 

separate parts together. Although these processes are similar to those used in metal fabricating 

establishments, machinery manufacturing is different because it typically employs multiple metal 

forming processes in manufacturing the various parts of the machine. Moreover, complex assembly 

operations are an inherent part of the production process. 

In general, design considerations are very important in machinery production. Establishments 

specialize in making machinery designed for particular applications. Thus, design is considered to be 

part of the production process for the purpose of implementing NAICS. The NAICS structure 

reflects this by defining industries and industry groups that make machinery for different 

applications. A broad distinction exists between machinery that is generally used in a variety of 

industrial applications (i.e., general purpose machinery) and machinery that is designed to be used in 

a particular industry (i.e., special purpose machinery). Three industry groups consist of special 

purpose machinery--Agricultural, Construction, and Mining Machinery Manufacturing; Industrial 

Machinery Manufacturing; and Commercial and Service Industry Machinery Manufacturing. The 

other industry groups make general-purpose machinery: Ventilation, Heating, Air Conditioning, and 

Commercial Refrigeration Equipment Manufacturing; Metalworking Machinery Manufacturing; 

Engine, Turbine, and Power Transmission Equipment Manufacturing; and Other General Purpose 

Machinery Manufacturing. 

SCHEDULE 154 - MACHINERY DEALER - 

Each dealer in new or second-hand machinery shall pay a license computed as follows: 

Where gross sales from said business from the previous year were: 

Less than $30,000 ...................................................................................................................$60.00 

$30,000 and less than $60,000............................................................................................... 120.00 


$90,000 and less than $100,000............................................................................................. 200.00 

Plus an amount equal to 2/10 of 1% of gross sales in excess of $100,000. 



NAICS 336 NAICS TITLE - Transportation Equipment Manufacturing 

Industries in the Transportation Equipment Manufacturing subsector produce equipment for 

37

transporting people and goods. Transportation equipment is a type of machinery. An entire subsector 

is devoted to this activity because of the significance of its economic size in all three North 

American countries. 

Establishments in this subsector utilize production processes similar to those of other machinery 

manufacturing establishments - bending, forming, welding, machining, and assembling metal or 

plastic parts into components and finished products. However, the assembly of components and 

subassemblies and their further assembly into finished vehicles tend to be a more common 

production process in this subsector than in the Machinery Manufacturing subsector. 

NAICS has industry groups for the manufacture of equipment for each mode of transport - road, rail, 

air and water. Parts for motor vehicles warrant a separate industry group because of their importance 

and because parts manufacture requires less assembly, and the establishments that manufacture only 

parts are not as vertically integrated as those that make complete vehicles. 

Land use motor vehicle equipment not designed for highway operation (e.g., agricultural equipment, 

construction equipment, and materials handling equipment) is classified in the appropriate NAICS 

subsector based on the type and use of the equipment. 

SCHEDULE 009 - AIRCRAFT - 

Each person, firm or corporation engaged in the manufacture and/or sale of aircraft and/or the 

alteration or repairing of same, shall pay a license of 2/10 of 1% of the gross receipts from said 


SCHEDULE 047 - CAR BUILDERS, MANUFACTURERS, OR FABRICATORS 

(RAILROAD) - 

Each person, firm or corporation engaged in the business of building, manufacturing, fabricating, 

altering or repairing railroad cars, shall pay a license of 2/10 of 1% of the gross receipts from said 

business from the previous year with a minimum of............................................................$200.00 

SCHEDULE 248 - WAGON, CARRIAGE OR AUTOMOBILE BODY BUILDERS - 

Each in addition to all other licenses: 

Employing less than ten workers ..........................................................................................$240.00 

Employing ten workers or more ............................................................................................ 360.00 



NAICS 339 NAICS TITLE - Miscellaneous Manufacturing 

Industries in the Miscellaneous Manufacturing subsector make a wide range of products that cannot 

38

eadily be classified in specific NAICS subsectors in manufacturing. Processes used by these 

establishments vary significantly, both among and within industries. For example, a variety of 

manufacturing processes are used in manufacturing sporting and athletic goods that include 

products, such as tennis racquets and golf balls. The processes for these products differ from each 

other, and the processes differ significantly from the fabrication processes used in making dolls or 

toys, the melting and shaping of precious metals to make jewelry, and the bending, forming, and 

assembly used in making medical products. 

The industries in this subsector are defined by what is made rather than how it is made. Although 

individual establishments might be appropriately classified elsewhere in the NAICS structure, for 

historical continuity, these product-based industries were maintained. In most cases, no one process 

or material predominates for an industry. 

Establishments in this subsector manufacture products as diverse as medical equipment and 

supplies, jewelry, sporting goods, toys, and office supplies. 

SCHEDULE 008 - MANUFACTURER OF ARTIFICIAL LIMBS OR 

PROSTHESES, AWNINGS OR TENT, BAG, BASKET, BOX, 

AND/OR CRATE FACTORY, COFFINS, FURNITURE OR 

FIXTURES, DRESSES, UNDERWEAR, SHIRTS, OTHER 

CLOTHING, DOLLS, MATTRESSES INCLUDING 

MATTRESS RENOVATION, AND CLEANING - 

Each person, firm or corporation shall pay a license of 2/10 of 1% of the gross receipts from said 


SCHEDULE 044 - BROOM AND/OR MOP FACTORIES - 



SCHEDULE 086 - DENTAL DEPOT OR LABORATORY - 

Each person, firm or corporation operating a dental depot or dental laboratory shall pay a license of 



SCHEDULE 156 - MANUFACTORY, FABRICATING, PROCESSING PLANT - 

Each person, firm or corporation or association engaged in the business of manufacturing, 

fabricating, and/or processing by hand, machinery or otherwise, wares or material of any kind, shall 

pay a license equal to 2/10 of 1% of the gross receipts from sales or stock transfers thereof, less 

adjustments and returned goods, from said business from the previous year with a minimum license 


39

SCHEDULE 219 - RUBBER STAMPS OR STENCILS - 

Each person, firm or corporation manufacturing or making, where gross receipts from said business 

for the year immediately next preceding were less than $5,000.............................................$60.00 

$ 5,000 and less than $10,000.................................................................................................. 80.00 



$30,000 and over.................................................................................................................... 200.00 



NAICS 421 NAICS TITLE - WHOLESALE TRADE, DURABLE GOODS 

Industries in the Merchant Wholesalers, Durable Goods subsector sell capital or durable goods to 

other businesses. Merchant wholesalers generally take title to the goods that they sell; in other 

words, they buy and sell goods on their own account. Durable goods are new or used items generally 

with a normal life expectancy of three years or more. Durable goods merchant wholesale trade 

establishments are engaged in wholesaling products, such as motor vehicles, furniture, construction 

materials, machinery and equipment (including household-type appliances), metals and minerals 

(except petroleum), sporting goods, toys and hobby goods, recyclable materials, and parts. 

SCHEDULE 185 - OPTICIAN - WHOLESALE - 

Each person engaged in the wholesale business of manufacturing optical lenses or grinding lenses 

and dealings in optical goods or supplies, where principal business, shall pay a license of 2/10 of 

1% of the gross receipts from said business from the previous year with a minimum license 

in any case of ........................................................................................................................$200.00 



NAICS 422 NAICS TITLE - Merchant Wholesalers, Nondurable Goods 

Industries in the Merchant Wholesalers, Nondurable Goods subsector sell nondurable goods to other 

businesses. Nondurable goods are items generally with a normal life expectancy of less than three 

years. Nondurable goods merchant wholesale trade establishments are engaged in wholesaling 

products, such as paper and paper products, chemicals and chemical products, drugs, textiles and 

textile products, apparel, footwear, groceries, farm products, petroleum and petroleum products, 

alcoholic beverages, books, magazines, newspapers, flowers and nursery stock, and tobacco 

products. 

40

The detailed industries within the subsector are organized in the classification structure based on the 

products sold. 

Business to business electronic markets, agents, and brokers primarily engaged in wholesaling 

nondurable goods, generally on a commission or fee basis, are classified in Subsector 425, 

Wholesale Electronic Markets and Agents and Brokers. 

SCHEDULE 180 - OILS, WHOLESALE - 

Each dealer in lubricating, illuminating, fuel, linseed or turpentine oils, gasoline (other than any 

gasoline or any substitute therefor which is consumed as aviation fuel), benzol and benzol products, 

and/or automobile tires and accessories, one or more, shall pay an amount equal to 6/20 of 1% of 

the gross receipts from any such business less returned goods, for the year next preceding the current 

license year with a minimum license in any case of.............................................................$240.00 

Receipts above mentioned are to include along with the regular and ordinary receipts, all deliveries 

made from a wholesale stock to a retail stock department, regardless of the fact that the same party 

owns and operates, either in whole or part, both the wholesale and retail business. Receipts for such 

deliveries shall be deemed to be not less than the wholesale value of such oil or product in the event 

there is no actual receipt. 

Nothing contained in this Code shall be construed to alter or repeal any provision of Ordinances 

598F and 599F, but, upon the contrary, said ordinances shall remain in full force and effect. 

The term “gross receipts” as used in this schedule shall mean the entire receipts of said business and 

said term “gross receipts” shall not include federal, state and local government taxes collected by 

said dealer from purchases in connection with said business, whether said dealer be acting as agent 

or otherwise, in the collection of said taxes. 

SCHEDULE 188 - PACKING HOUSE COMPANIES, WHOLESALE MEAT 

DEALERS, RETAIL MEAT MARKETS, AND/OR PACKING 

HOUSE PRODUCTS - 

Each person, firm or corporation operating a retail meat market and/or a packing house, or selling or 

delivering into the City of Birmingham packing house products to include meat, meat products, 

poultry, poultry products, cured meats or canned meats shall pay a license of 2/10 of 1% of the 

gross receipts from said business from the previous year with a minimum license of ........$200.00 





41

NAICS 441 NAICS TITLE - Motor Vehicle and Parts Dealers 

Industries in the Motor Vehicle and Parts Dealers subsector retail motor vehicles and parts from 

fixed point-of-sale locations. Establishments in this subsector typically operate from a showroom 

and/or an open lot where the vehicles are on display. The display of vehicles and the related parts 

require little by way of display equipment. The personnel generally include both the sales and sales 

support staff familiar with the requirements for registering and financing a vehicle as well as a staff 

of parts experts and mechanics trained to provide repair and maintenance services for the vehicles. 

Specific industries have been included in this subsector to identify the type of vehicle being retailed. 

Sales of capital or durable nonconsumer goods, such as medium and heavy-duty trucks, are always 

included in wholesale trade. These goods are virtually never sold through retail methods. 

SCHEDULE 018 - AUTOMOBILE MERCHANT, MOTOR VEHICLE 

MERCHANT OR DEALER - 

Each person, firm or corporation engaged in the sale or purchase for resale of new or used 

automobiles, trucks, or other self-propelled vehicles not specifically licensed under any other license 

schedule shall pay a license of 2/10 of 1% of the gross receipts, less credit for vehicles taken as 

trade-in, from said business from the previous year with a minimum license of ................$200.00 

“Gross receipts”, as used in this schedule, shall include receipts from the sale of parts, tires, 

accessories, and labor and/or service charges derived from the operation of a shop for the care and 

service of automobiles, trucks, or other self-propelled vehicles in connection with said merchant’s or 

dealer’s operation or dealership. 

NO LICENSE SHALL BE ISSUED to an automobile or motor vehicle dealer unless and until 

applicant has obtained and presented to the Revenue Division at the time of application, a valid 

State of Alabama Motor Vehicle Dealer’s Regulatory License pursuant to Title 40, Chapter 12, 

Article 8, Code of Alabama 1975. 

SCHEDULE 019 - AUTOMOBILE TIRES AND ACCESSORIES (OTHER THAN 

FILLING STATIONS) - 

Each dealer, either retail or wholesale, in automobile tires, accessories, including batteries, one or 

all, shall pay a license as follows: Where principal business, and where gross receipts from said 

business from the previous year were 


$25,000 and not more than $50,000....................................................................................... 150.00 

$50,000 and not more than $100,000.................................................................................... 200.00 


SCHEDULE 021 - AUTOMOBILE OR OTHER TRAILERS - 

Each person, firm or corporation engaged in the business of buying or selling automobile, semi-, 

travel, utility, or other trailers, or manufactured homes, either new or second-hand, tires or 

42

accessories, and/or operating a shop for the care and service of such trailers or manufactured homes, 

shall pay a license of 2/10 of 1% of the gross receipts from said business from the previous year with 

a minimum license of............................................................................................................$200.00 

SCHEDULE 169 - MOTORCYCLE DEALERS - 

Each person, firm or corporation engaged in the selling or servicing of motorcycles, shall pay a 

license of 2/10 of 1% of the gross receipts from said business from the previous year with a 

minimum license of...............................................................................................................$200.00 

SCHEDULE 170A - MOTOR VEHICLES-CARRYING GOODS, FREIGHT OR 

OTHER MATERIAL FOR HIRE OR REWARD - 

(a) Where coal, coke or charcoal is hauled from a point outside the City of Birmingham to a point 

within the City, a license shall be paid as provided in Schedule 060 of this Code. 

(b) Where lumber or building material is hauled from a point outside the City of Birmingham to a 

point within the City, a license shall be paid as provided in Schedule 152C of this Code. 

(c) Each and every person, firm or corporation operating or causing to be operated within the City of 

Birmingham any motor truck or other vehicle for the carriage of goods, freight, or other material of 

any kind or description from one location in said City to another location in said City [other than that 

provided for in Subdivision (a) or (b) hereof] for hire or reward shall pay, for the operation of each 

such motor vehicle of not more than 12,000 pounds gross vehicle weight ............................$24.00 

12,001 to 42,000 pounds gross vehicle weight........................................................................ 48.00 

Over 42,000 pounds of gross vehicle weight........................................................................... 60.00 

For the purpose of this subsection, gross vehicle weight shall mean the empty weight of the truck or 

truck tractor plus the heaviest load to be carried. 

Where a trailer is used, an additional license shall be paid equal to one-half of the amount due to be 

paid on the vehicle to which the trailer is attached. 

SCHEDULE 158 - MARBLE OR STRUCTURAL STONE DEALERS - 

Each person, firm or corporation where gross receipts, less returned goods, for the year next 

preceding were less than $20,000.........................................................................................$120.00 


$50,000 and less than $75,000 .............................................................................................. 240.00 


$100,000 and over................................................................................................................. 360.00 

Where the applicant for the license does not maintain within the City of Birmingham a marble or 

structural stoneyard, a minimum license of $300.00 shall be paid. 

43

SCHEDULE 187 - ORE, STONE, (OTHER THAN MARBLE OR STRUCTURAL 

STONE FOR WHICH A LICENSE IS REQUIRED BY 

SCHEDULE 158), SLAG, CONCRETE, SEWER, PIPE, 

GRAVEL AND SOIL OR IRON PIPE - INCLUDING ALL BY 

PRODUCTS - 

Each person, firm or corporation or association engaged in the business of selling either at wholesale 

or retail or both, any or all of the aforementioned commodities shall pay an amount equal to 

2/10 of 1% of the gross receipts, less adjustments, and returned goods, for the year next preceding 

the current license tax year, from all commodities delivered within the City of Birmingham from 

plants or places without the City of Birmingham and from all commodities delivered within or 

without the City of Birmingham from plants or places within the City of Birmingham. For the 

purposes of this schedule, the plural includes the singular, and a “Plant” or “Place” shall be deemed 

within the City of Birmingham if a part thereof lie within and a part without the corporate limits of 

said City. If the amount of tax thus computed does not amount to as much as $120.00, or if an office 

be maintained within said City for the transaction of such business any where, a minimum license of 

$120.00 shall be paid. 

SCHEDULE 050 - CEMENT, LIME, SAND AND/OR SEWER PIPE - 

Each person, firm or corporation engaged in selling, or delivering pursuant to an agreement of sale, 

cement, lime, sand and/or sewer pipe, maintaining an office in the City of Birmingham but not 

having a plant located therein ...............................................................................................$600.00 

SCHEDULE 152B - LUMBER WHOLESALER AND/OR BROKER - 

Each person, firm or corporation engaged in the business of selling and/or soliciting wholesale 

orders for lumber, and/or building materials, whose sole business is selling to and/or soliciting 

wholesale orders from duly licensed retail lumber and/or retail building material dealers, and/or 

industrial and manufacturing consumers, which industrial and manufacturing consumers use said 

purchases only in the process of their business or for manufacturing the same into finished products, 

shall pay a license 2/10 of 1% of the gross receipts less returned goods, for said business for the 

previous year with a minimum license of 

………………………………………………………………………… 200.00 

No person, firm or corporation shall be deemed to be an industrial and manufacturing consumer, as 

defined herein, who purchases and uses such lumber or building material for the purpose of fulfilling 

contracts made by such person, firm or corporation to build and/or repair houses, buildings or 

structures of any kind or character for the improvement of real property. 

SCHEDULE 152C - LUMBER DEALER WITH NO LUMBER YARD OR 

MANUFACTORY INSIDE THE CITY - 

Each person, firm or corporation engaged in the business of manufacturing or selling lumber or 

building materials, who maintains no lumber yard or manufactory within the City, but who makes or 

44

engages in the business of making sales, solicitations of sales, and/or deliveries in the City, and also 

every itinerant dealer, or seller of lumber or building materials, selling, trading in, and/or soliciting 

orders for the sale of lumber or building materials to other than licensed lumber dealers in the City; 

and each agent, broker, solicitor, or employee of such person, firm, corporation, seller, trader, trader 

or seller, who sells, solicits orders and/or makes deliveries of lumber or building materials to other 

than licensed lumber dealer's place of business shall pay a license of 2/10 of 1% of the gross sales 

or deliveries from said business from the previous year with a minimum of 

...............................................................................................................................................$200.00 



NAICS 445 NAICS TITLE - Food and Beverage Stores 

Industries in the Food and Beverage Stores subsector usually retail food and beverages merchandise 

from fixed point-of-sale locations. Establishments in this subsector have special equipment (e.g., 

freezers, refrigerated display cases, refrigerators) for displaying food and beverage goods. They have 

staff trained in the processing of food products to guarantee the proper storage and sanitary 

conditions required by regulatory authority. 

SCHEDULE 123 - RETAIL FOOD STORE - 

Each person, firm or corporation engaged in the business of selling at retail those products ordinarily 

sold in retail food stores, including, but not limited to, canned goods, vegetables, fruits, condiments, 

sugar, coffee, tea, dairy products, bakery goods, meats, soft drinks, tobaccos, and prepared foods for 

off-premises consumption, shall pay a license on the first $20,000 or less of gross receipts from said 

business for the year next preceding of ................................................................................$150.00 

Plus an amount equal to 2/10 of 1% of all gross receipts in excess of $20,000. 


Division at the time of application: 

(1) A current, valid Health Department Permit. 

(2) A current, valid permit issued by the Alabama Alcoholic Beverage Control 

Board (ABC Board), pursuant to Title 28, Chapter 11, Code of Alabama 

1975. Permits are required for all establishments selling tobacco products. 

SCHEDULE 130 - ICE CREAM, FROZEN YOGURT, OR ICE SNOWBALLS - 

Each dealer whose principal business is the retailing of ice cream, frozen yogurt or ice snowballs, 

except restaurants serving meals and/or where sold in a drug store, shall pay a license as follows: 

Where gross receipts are less than $20,000 ............................................................................$60.00 

$20,000 and not more than $30,000........................................................................................100.00 

45

$30,000 and not more than $40,000....................................................................................... 150.00 


Where not principal business.................................................................................................. 24.00 



SCHEDULE 190 - PEANUTS AND POPCORN - 

Where peanuts and popcorn are prepared and sold at retail direct to the trade, where gross receipts 

are less than $2,000.................................................................................................................$36.00 

$2,000 and less than $5,000.................................................................................................... 60.00 


$8,000 and over.......................................................................................................................120.00 

A minimum license of $36.00 shall be paid in any case. 

This license is to be paid in addition to all other licenses that the operator thereof, may otherwise be 

paying. 





NAICS 446 NAICS TITLE - Health and Personal Care Stores 

Industries in the Health and Personal Care Stores subsector retail health and personal care 

merchandise from fixed point-of-sale locations. Establishments in this subsector are characterized 

principally by the products they retail, and some health and personal care stores may have 

specialized staff trained in dealing with the products. Staff may include pharmacists, opticians, and 

other professionals engaged in retailing, advising customers, and/or fitting the product sold to the 

customer's needs. 

SCHEDULE 033 - BARBER AND/OR BEAUTY SUPPLY HOUSE - 

Each person, firm or corporation shall pay a license of 2/10 of 1% of the gross receipts, less sale 

price of returned goods and amount of adjustment on sales, from said business from the previous 

year with a minimum license in any case of 

………………………………………………………….$200.00 

46

SCHEDULE 093 - DRUG STORE - 

Each person, firm or corporation engaged in the operation of a business where drugs are carried for 

the purpose of retail sales and where a registered pharmacist is employed in connection therewith, 

and which is more commonly known as a drug store, shall pay a license as follows: Where the gross 

receipts from said business from the previous year are 



SCHEDULE 184 - OPTICIAN - RETAIL - 

Each person, firm or corporation acting as Optician or engaged in the business of retailing spectacles 

and related products shall pay a license on the first $30,000 of gross receipts from said business for 

the year next preceding of.....................................................................................................$200.00 

Plus an amount equal to 2/10 of 1% of all gross receipts in excess of $30,000. 

For each place at which said business or occupation is carried on, a separate license fee and tax 

shall be paid. 



NAICS 447 NAICS TITLE - Gasoline Stations 

Industries in the Gasoline Stations subsector group establishments retailing automotive fuels (e.g., 

gasoline, diesel fuel, gasohol) and automotive oils and retailing these products in combination with 

convenience store items. These establishments have specialized equipment for the storage and 

dispensing of automotive fuels. 

SCHEDULE 118 - FILLING STATIONS - GASOLINE OR COMPRESSED 

NATURAL GAS - 

(a) Each person, firm or corporation whose business is the selling of gasoline or compressed natural 

gas at retail, including fleet sales, for motor vehicle use, and including lubricating oil, shall pay a 

license as follows: Where the gross receipts from said business for the year next preceding were 



(b) Gross receipts from the sale of automobile tires and accessories and related services such as 

lubricating, automatic car washing, and repairing of automobiles are to be included as a measure of 

tax. 

(c) Where automobiles or trucks are sold in connection with such business an additional license, as 

provided by Schedule 018 of this license code, must be procured. 

47

(d) The term “gross receipts” as used in this schedule shall mean the entire receipts of said business 

and shall not include federal, state and local government taxes collected by said person, firm or 

corporation from purchasers in connection with said business, whether said person, firm or 

corporation be acting as agent or otherwise in the collection of said taxes, pursuant to Section 40-23- 

130, Code of Alabama 1975. 

(e) Nothing contained in the Code shall be construed to alter or repeal any provision of Ordinances 

598-F and 599-F. 



NAICS 448 NAICS TITLE - Clothing and Clothing Accessories Stores 

Industries in the Clothing and Clothing Accessories Stores subsector retailing new clothing and 

clothing accessories merchandise from fixed point-of-sale locations. Establishments in this subsector 

have similar display equipment and staff that is knowledgeable regarding fashion trends and the 

proper match of styles, colors, and combinations of clothing and accessories to the characteristics 

and tastes of the customer. 

SCHEDULE 091 - DRESS SHOPS; MENSWEAR SHOPS; BOUTIQUES - 

Each person, firm or corporation engaged in the business of selling at retail ready-to-wear clothing, 

millinery, men's clothing, hats, hosiery, specialty items, and shoes, any or all of said items, where 

gross receipts from said business from the previous year were 


$50,000 and not exceeding $100,000 .................................................................................... 200.00 




NAICS 452 NAICS TITLE - General Merchandise Stores 

Industries in the General Merchandise Stores subsector retail new general merchandise from fixed 

point-of-sale locations. Establishments in this subsector are unique in that they have the equipment 

and staff capable of retailing a large variety of goods from a single location. This includes a variety 

of display equipment and staff trained to provide information on many lines of products. 

SCHEDULE 103 - 

FIVE, TEN, TWENTY-FIVE CENT AND ONE DOLLAR 

STORES - 

48

Each person, firm or corporation operating a five, ten, twenty-five cent and/or one dollar store, shall 

pay a license of 2/10 of 1% of the gross receipts from said business from the previous year with a 


SCHEDULE 165 - MERCHANDISE RETAIL, WHOLESALE OR OTHERWISE - 

GENERAL - 

(Not to include any business for which license is specifically required by another Schedule of this 

Code). Each person engaged in the business of offering for sale, taking or soliciting orders for sale, 

or selling merchandise of any description, including any such products stored in a warehouse for 

sale, distribution or delivery, whether as owner, dealer, agent or consignee, shall pay a license as 

follows: Where gross receipts, less returned goods, for the year next preceding, were: 

(a) $30,000 or less...................................................................................................................$60.00 

(b) Where gross receipts as above defined exceed $30,000, the annual license fee shall be 2/10 of 1% 

of all gross receipts, with a minimum license of $60.00 in any case. 



NAICS 453 NAICS TITLE - Miscellaneous Store Retailers 

Industries in the Miscellaneous Store Retailers subsector retail merchandise from fixed point-of-sale 

locations (except new or used motor vehicles and parts; new furniture and house furnishings; new 

appliances and electronic products; new building materials; and garden equipment and supplies; 

food and beverages; health and personal care goods; gasoline; new clothing and accessories; and 

new sporting goods, hobby goods, books, and music). Establishments in this subsector include stores 

with unique characteristics like florists, used merchandise stores, and pet and pet supply stores as 

well as other store retailers. 

SCHEDULE 055 - CIGARETTES - RETAIL - 

Each person, firm, partnership, corporation, association, or other organized group engaged in selling 

cigarettes at retail, after having met all of the requirements outlined in this section, shall pay a 

annual license, in any case, of...............................................................................................$300.00 

“Cigarette” means a roll of finely cut tobacco or any substitutes therefor enclosed in paper prepared 

for smoking by individuals. 



(1) A current, valid permit issued by the Alabama Alcoholic Beverage Control Board 

(ABC Board), pursuant to Title 28, Chapter 11, Code of Alabama 1975. Permits are 

required for all establishments selling tobacco products. 

49

SCHEDULE 105 - FLORIST - 

Each person engaged in the floral trade, where gross receipts from said business from the previous 

year were less than $5,000......................................................................................................$60.00 

$5,000 and less than $10,000..................................................................................................100.00 




The license required by this schedule shall be paid in addition to any other license imposed on 

licensee for engaging in some business other than the sale of flowers. 

SCHEDULE 196 - PET SHOPS - 

Including the sale of cats, dogs, birds, etc., each person, firm or corporation operating .......$60.00 

SCHEDULE 238 - TOBACCO PRODUCTS - RETAIL - 

Each retail dealer engaged in the sale of tobacco products, whether or not principal stock in trade, 

and not including cigarettes, shall pay a license in an amount equal to 2/10 of 1% of gross receipts 

from said business from the previous year with a minimum license in any case of . . . . . . . . $300.00 

“Tobacco products” means all products containing any quantity of tobacco in any form, including 

but not limited to cigars, cheroots, stogies, smoking tobacco, smokeless tobacco, snuff, chewing 

tobacco, or any substitute therefor. 






SCHEDULE 239 - TOBACCO PRODUCTS - WHOLESALE - 

Each person, firm or corporation engaged in wholesaling cigarettes and other products containing 

tobacco in any of its various forms shall pay a license in an amount equal to 2/10 of 1% of gross 

receipts from said business from the previous year with a minimum license in any case of 

............................................................................................................................................$2,000.00 

Provided, however, that deliveries made from a wholesale stock to a retail stock or department 

owned or controlled in whole or in part by the same person, firm or corporation, are to be included 

as taxable receipts. 

50

“Tobacco products” means all products containing any quantity of tobacco in any form, including 

but limited to cigars, cheroots, stogies, smoking tobacco, smokeless tobacco, snuff, chewing 

tobacco, or any substitute therefor. 






SCHEDULE 054 - CIGARETTE VENDING MACHINES 

Each person, firm, partnership, corporation, association, or other organized group engaged in selling 

cigarettes through vending machines operated by more than one dollar and one cent, or operating, 

maintaining, or providing space for same shall pay a license per machine of .....................$200.00 



(1) A current, valid permit issued by the Alabama Alcoholic Beverage Control Board (ABC 

Board), pursuant to Title 28, Chapter 11, Code of Alabama 1975. Permits are required for all 

establishments selling tobacco products. 

SCHEDULE 082A - CURB MARKET, COVERED - 

Any person, firm, corporation or association who (or which) is in charge or control of any building, 

shed, tent or other structure or any group of buildings, sheds, tents or other structures situated upon a 

contiguous area of land the ground story or stories of which is or are designated or used for the 

contemporaneous conduct of four or more separate businesses of the class herein described, and who 

(or which) is engaged in the business of granting to others, for compensation, rights to use ground 

floor space in or under any such shelter or structure for the purpose of there keeping or displaying 

poultry, game, eggs, butter, cheese, fruits, vegetables and/or other farm or garden products, for sale, 

shall pay for the privilege of so engaging in the business of granting such rights, an amount equal to 

two and 16/10 cents per square foot of ground area sheltered by such structure or structures, but in 

no case less than....................................................................................................................$120.00 


Division at the time of application, a current, valid Health Department Permit. 

SCHEDULE 082B - CURB MARKET, OPEN - 

Any person in charge or control of any open air contiguous area of land, who shall engage in the 

51

usiness of granting to others, for compensation, rights to occupy open air space in or upon such 

area for the purpose of there keeping or displaying either upon vehicles, stands, or otherwise, 

poultry, game, eggs, butter, cheese, fruits, vegetables, and/or farm or garden products, for sale, shall 

pay, for the privilege of so engaging in the business of granting such rights an amount equal to 8/10 

of 1 cent per square foot of ground within the limits set aside for, or devoted to, such occupancy, but 

in no case less than................................................................................................................$120.00 



SCHEDULE 100 - FIRE, SMOKE OR WATER DAMAGE SALE, DISTRESSED 

MERCHANDISE SALE, BANKRUPT SALE, OR GOING- 

OUT-OF- BUSINESS SALE - 

Including all sales provided for by Title 12, Chapter 15, Article A, of the General Code of the City 

of Birmingham 1980, as amended, and as it may be amended. 

(a) Where any person, firm or corporation has paid the current year's regular city license covering 

the sale of merchandise, and was the bona fide owner of the merchandise prior to it becoming fire, 

smoke or water damaged, distressed or bankrupt stock, or where said person, firm or corporation 

elects to go out of business, said, person, firm or corporation may conduct a special Fire, Smoke or 

Water Damage Sale, Distressed Merchandise Sale, Bankrupt Sale, or Going-Out-Of-Business Sale, 

by complying with Article A, Chapter 15 of the General Code of the City of Birmingham 1980, as 

amended, and as it may be amended, and upon payment of an additional license of $50.00 for the 

first sixty (60) days or less of said sale. Said sale may be extended for one additional period of not in 

excess of sixty (60) days upon filing a renewal application and payment of an additional license of 

...............................................................................................................................................$500.00 

The above described sales shall include only such merchandise as was originally purchased by said 

owner for the sole purpose of reselling it in the ordinary regular manner of merchandising, and shall 

not include merchandise that was at the time of purchase fire, smoke or water damaged, distressed or 

bankrupt stock, or stock from a going-out-of-business sale. 

(b) Where any person, firm or corporation has purchased merchandise that is fire, smoke or water 

damaged, distressed or bankrupt stock, and said person firm or corporation is advertising or offering 

said merchandise for sale, said person, firm or corporation shall obtain a license for each offering for 

sale for sixty (60) days or fractional part thereof (in addition to all other licenses that may be due) in 

the amount of $50.00 for each offering. If the merchandise offered is fire, smoke or water damaged, 

distressed or bankrupt stock that fact shall be affirmatively stated in all advertisements or offers for 

sale. Provided further, no inventory shall be required for sales licensed under this subsection (b) as 

required by Section 12-15-5 of the General Code of the City of Birmingham 1980. 

(c) The special sale as heretofore described in paragraph (b) above may be extended for one 

additional period of not in excess of sixty (60) days upon payment of twice the amount heretofore 

52

provided by paragraph (b). 

NO LICENSE WILL BE ISSUED until applicant complies with the requirements of Sections 

12-15-1 to 12-15-20 of the General Code of the City of Birmingham 1980, as amended and as it 

may be amended. 



NAICS 454 NAICS TITLE - Nonstore Retailers 

Industries in the Nonstore Retailers subsector retail merchandise using methods, such as the 

broadcasting of infomercials, the broadcasting and publishing of direct-response advertising, the 

publishing of paper and electronic catalogs, door-to-door solicitation, in-home demonstration, 

selling from portable stalls and distribution through vending machines. Establishments in this 

subsector include mail-order houses, vending machine operators, home delivery sales, door-to-door 

sales, party plan sales, electronic shopping, and sales through portable stalls (e.g., street vendors, 

except food). Establishments engaged in the direct sale (i.e., nonstore) of products, such as home 

heating oil dealers and newspaper delivery are included in this subsector. 

SCHEDULE 083 – DELIVERY – 

(a) Each and every person having no physical presence within the City of Birmingham, for the 

limited privilege of delivering and requisite set-up and installation, by the person’s employees or 

agents, of merchandise within the City by means of delivery vehicles owned, leased or contracted by 

the person, where the gross receipts derived from such sale, and any requisite set-up and/or 

installation does not exceed $75,000 during the calendar year, shall pay a license in the amount of . . 

. . . . . . . . . .$ 200.00 

(b) Provided, however, that if at any time during the current calendar year, the person derives gross 

receipts in excess of $75,000 in connection with the activities described in (a) above, then within ten 

(10) days thereafter, such person shall purchase all applicable and appropriate business licenses for 

the entire license year without regard to the provisions of this schedule. 

(c) The purchase of a delivery license shall not, in and of itself, establish nexus between said person 

and the City of Birmingham 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 nexus does not exist between said person and the City of Birmingham. 

(d) No delivery license shall be required of a common carrier or similar motor carrier licensed under 

the Alabama Motor Carrier Act. 

(e) Gross receipts derived from any sale and delivery accomplished by means of a common carrier 

shall be counted against the $75,000 limitation prescribed in subsection (b) if the taxpayer also 

53

during the same license year sells and delivers into the taxing jurisdiction using a delivery vehicle 

other than a common carrier. Provided that the dollar limitation prescribed shall be increased, but 

not decreased, every five years under the standards prescribed by Section 11-51-90 with respect to 

the uniform license issuance fee and may be increased up to $150,000 by adoption of an ordinance. 

(f) A common carrier, contract carrier, or similar delivery service making deliveries on behalf of 

others shall not be entitled to purchase a delivery license hereunder. 

SCHEDULE 128 - ICE DEALER - 

Each ice dealer, other than where the regular ice factory license is paid, for each separate place so 

operated, whether operated by an ice manufacturer or other party shall pay a license for each place 

so operated ..............................................................................................................................$12.00 



SCHEDULE 129 - ICE PEDDLER - 

Each truck ...............................................................................................................................$40.00 



SCHEDULE 131 - ICE CREAM PEDDLER - 

Each ice cream peddler, per wagon or truck used ..................................................................$60.00 

Where push cart used, each..................................................................................................... 24.00 



SCHEDULE 179 - NOVELTIES - 

Each vendor of novelties shall pay a license, for each site or location, of ..........................$200.00 

For purposes of this schedule, “site or location” shall be defined as a place, booth, slot, kiosk, 

station, locality, or similar physical location, position, or portion thereof. In circumstances where 

tables are used as a means of designating a site or location, no more than two (2) tables shall 

constitute a single “site or location”, as herein defined. A separate license shall be required for each 

“site or location”. 

54

A SALES TAX DEPOSIT MAY BE REQUIRED. 

The license required under this Section shall be exhibited and immediately available for inspection 

by the department’s designated agent, pursuant to Article II, Section 32, of this Business License 

Code. 








(ONB). 




SCHEDULE 192 - PEDDLERS - 

Each peddler, including any flea market vendor, whether on foot, or in vehicle, who sells or takes 

orders for evening dresses, gowns, underwear, hosiery, silk lingerie, battenburg face work, Mexican 

drawn work, furs, clothes, cloaks, or other kind of clothing, rugs, jewelry, furniture, clocks, etc., 

whether sale is made outright or whether title is retained by seller or only conditional sales made, 

each peddler or flea market vendor ......................................................................................$180.00 

A SALES TAX DEPOSIT OF $300.00 MAY BE REQUIRED. 

A current, valid photo identification, issued by a state, is required of each applicant. 



Code. 







55

(Note: Anyone wishing to peddler in the “Study Area” should contact Operation New Birmingham 

(ONB). 





Each canvasser employed by installment merchant ...............................................................$36.00 

Said license to be issued in the name of the salesman, as agent or salesman for the person by whom 

such salesman is employed. 



Code. 

SCHEDULE 194 - PEDDLERS ON FOOT - 

Each person on foot who sells bottled drinks, ice cream, fruit, lunches or tobacco in any of its forms, 

any or all of said articles, shall pay a license on each article sold as specifically otherwise provided 

for in this Code; provided, however, that the minimum license in any case shall be ............$30.00 



Code. 


Each fruit, produce or vegetable peddler, or any other peddler not covered by some specific schedule 

of this Code, whether with one or two horse wagons or vehicles of any kind, to include deliveries in 

the City on telephone orders received outside of the City, each wagon or vehicle..............$100.00 

Where bakery goods are included and are not principal business ........................................$120.00 



Code. 

SCHEDULE 245 - VENDING MACHINES AND/OR COIN-OPERATED MACHINES 

- NOT TO INCLUDE TABLES ON WHICH THE GAME OF POOL 

OR BILLIARDS MAY BE PLAYED OR COIN OPERATED FILM 

56

MACHINES - 

Each person operating or maintaining service or merchandise vending machines or providing space 

for same, which is being operated through the use of a coin or coins, or other legal tender inserted in 

a slot device, shall pay a license on each machine so operated as follows: 

(a) If the machine is operated through the use of not more than two pennies, or where the machine 

vends peanuts, peanut butter sandwiches and peanut products ONLY, regardless of coin value, or 

where the machine is used in operating public pay toilets, luggage storage lockers, and radios in 

hotel rooms, the license shall be ...............................................................................................$2.00 

(b) If the machine is operated through the use of coin or coins of greater value than 2 cents and not 

more than 10 cents, except as otherwise provided; or where the machine is for the operation of 

television, the license shall be.................................................................................................$10.00 

(c) If the machine is operated through the use of coin or coins of greater value than 10 cents, or 

where the machine plays music, the license fee shall be ........................................................$24.00 

(d) If the person operating or maintaining for operation by others any automatic vending machine as 

here in above described, qualifies for an occupational license (ordinarily termed Industrial Location), 

as provided for in Section 11-51-98 Code of Alabama 1975, a license shall be paid in an amount 

equal to 2/10 of 1% of the first $100,000 or less of gross receipts received from the operation of each 

such machine in the year next preceding. 

In respect to machines vending aerated or carbonated waters or soft drinks, a license is hereby fixed 

at a percentage rate of the gross receipts, (the rate to be determined by the Director of Finance) in 

such an amount that will provide a license of not less than $10.00 for each machine so used. 

(e) There shall be no proration of any coin operated machine license. 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 non-profit basis for emergency use only by employees of any person. It 

shall be unlawful for any person to permit the use or operation, or the maintenance for use or 

operation, in their place of business, unless the license required by this schedule shall have been 

paid. Failure to have permanently and securely affixed on said machine a sticker or decal furnished 

by the Director of Finance's office, or other tangible evidence supporting the payment of said 

license, shall be prima facie evidence that a license on said machine has not been paid. 

(f) Where sticker or decal is furnished by the License Department, the entire sticker or decal must 

be visible and posted in a conspicuous place. Stickers shall be permanently and securely affixed as 

provided in Article II, Section 32.2 of this ordinance. 

(i) Where dry cleaning service is provided through what is commonly known as “Self-Service Dry 

Cleaning” with the machines providing that service having constant ownership supervision, each 

machine so operated................................................................................................................$30.00 

57

Where two or more compartments are combined in one machine or unit, each compartment 

.................................................................................................................................................$30.00 

SCHEDULE 010A - BURGLAR/FIRE ALARM COMPANIES (SALES, 

INSTALLATION, AND MONITORING) - 

Each person, firm, partnership or corporation engaged in the business of selling and installing, 

replacing, monitoring, servicing, repairing, altering, maintaining, and/or leasing, any alarm system, 

or causing any alarm system to be sold and installed, replaced, monitored, serviced, repaired, altered, 

maintained, and/or leased, in or on any building or structure shall pay a license as follows: Where 

gross annual business from said business from the previous year is 

Less than $5,000 .....................................................................................................................$60.00 

$5,000 and less than $10,000..................................................................................................100.00 



Plus an amount equal to 2//10 of 1% of gross annual business in excess of $20,000. 

It shall be unlawful for any person or entity engaged in the business of installing alarms to install an 

alarm designed to provoke police or emergency response unless such person possesses a current, 

valid city business license and is knowledgeable and competent to make such installation. (Ord. No. 

86-266) 

Effective January 1, 1998, no license will be issued to installers until applicant has obtained a 

State license issued by the Alabama Electronic Security Board of Licensure. (Title 34, Chapter 1A, 

Code of Alabama 1975) 

SCHEDULE 015 - AUCTION SALES - 

Each person, firm, partnership, association or corporation conducting or holding an auction sale of 

inanimate tangible personal property, whether as owner of such property or as agent of owner 

thereof, shall pay a license in the amount of one hundred ($100.00) for each calendar three month 

period or fractional part thereof in which such auction sales are conducted. This schedule (015) 

shall not apply to auction sales conducted by or under the direction of any public authority or 

pursuant to any judicial order or decree specifically exempting licensure. This license is not 

required of any auctioneer who has been licensed and bonded under Title 34 Chapter 4. 

Such auction sales must be conducted by a State-licensed auctioneer pursuant to Section 34-4-21, 

Code of Alabama 1975. 



58

NAICS 482 NAICS TITLE - Rail Transportation 

Industries in the Rail Transportation subsector provide rail transportation of passengers and/or cargo 

using railroad rolling stock. The railroads in this subsector primarily either operate on networks, 

with physical facilities, labor force, and equipment spread over an extensive geographic area, or 

operate over a short distance on a local rail line. 

Scenic and sightseeing rail transportation and street railroads, commuter rail, and rapid transit are 

not included in this subsector but are included in Subsector 487, Scenic and Sightseeing 

Transportation, and Subsector 485, Transit and Ground Passenger Transportation, respectively. 

Although these activities use railroad rolling stock, they are different from the activities included in 

rail transportation. Sightseeing and scenic railroads do not usually involve place-to-place 

transportation; the passenger's trip typically starts and ends at the same location. Commuter railroads 

operate in a manner more consistent with local and urban transit and are often part of integrated 

transit systems. 

SCHEDULE 210 - RAILROADS - 

Each person, firm or corporation engaged in the City of Birmingham in the business of operating a 

railroad or railway trains for transportation of freight and passengers, one or both, to and from other 

points in the State of Alabama keeping an office or place of business in the City of Birmingham 

............................................................................................................................................$2,000.00 

Where only freight is transported ........................................................................................1,000.00 



NAICS 485 NAICS TITLE - Transit and Ground Passenger 

Transportation 

Industries in the Transit and Ground Passenger Transportation subsector include a variety of 

passenger transportation activities, such as urban transit systems; chartered bus, school bus, and 

interurban bus transportation; and taxis. These activities are distinguished based primarily on such 

production process factors as vehicle types, routes, and schedules. 

In this subsector, the principal splits identify scheduled transportation as separate from nonscheduled 

transportation. The scheduled transportation industry groups are Urban Transit Systems, Interurban 

and Rural Bus Transportation, and School and Employee Bus Transportation. The nonscheduled 

industry groups are the Charter Bus Industry and Taxi and Limousine Service. The Other Transit and 

Ground Passenger Transportation Industry group includes both scheduled and nonscheduled 

transportation. 

Scenic and sightseeing ground transportation services are not included in this subsector but are 

included in Subsector 487, Scenic and Sightseeing Transportation. Sightseeing does not usually 

59

involve place-to-place transportation; the passenger's trip starts and ends at the same location. 

SCHEDULE 045 - BUS LINES, BUS COMPANIES AND FREIGHT LINES - 

(a) Each person engaged in the business of receiving passengers or freight for transportation by 

motor vehicles for hire either from the City of Birmingham to another point in Alabama, or from 

other points in Alabama to the City of Birmingham, and not engaged in the business of operating 

passenger buses for the carrying of passengers between locations within said City of Birmingham, 

On each car or truck so used in said service...........................................................................$60.00 

On each trailer used in said service: Additional ...................................................................$30.00 

The maximum license tax which may be charged under authority of this subsection (a) shall not 

exceed the sum of $300. (Section 37-3-33, Code of Alabama 1975) 

When the car or truck is used in the transportation of merchandise other than baggage in passenger 

transportation, the applicant for license shall furnish the Director of Finance with a sworn affidavit 

as to whom is the owner, in whole or in part, of the car or truck for which application for license is 

made. 

(b) No person operating passenger buses for the carriage of passengers between locations within the 

City of Birmingham along fixed public transportation routes under franchise granted by said City 

shall be required to pay a license therefor under this license code for any such operating subsequent 

to the 30th day of June 1970. 

(c) Each person engaged in the business of operating buses for the carriage of school children to and 

from school and other school related functions within the City of Birmingham on each bus so used 

in said service........................................................................................................................$60.00 

The maximum license tax which may be charged under authority of this subsection (c) shall not 

exceed the sum of $300. (Section 37-3-33, Code of Alabama 1975) 

SCHEDULE 141 - JITNEYS - 

Each jitney with a seating capacity of five (5) or less ............................................................$60.00 

Each jitney with a seating capacity of more than five (5) ......................................................240.00 

Plus an additional $64.00 for each seat in excess of five (5). 

Each suburban jitney...............................................................................................................$60.00 

NO LICENSE WILL BE ISSUED unless and until applicant has obtained a Certificate of 

Public Necessity and Convenience (CPNC) pursuant to the requirements of Sections 12-16-31 

and 12-16-41, General Code of the City of Birmingham 1980, as amended and as it may be 

amended. 

60

License stickers issued by the department shall be prominently displayed on any jitney operating 

within the City of Birmingham. It shall be unlawful to operate any jitney within the City of 

Birmingham without having met the requirements outlined in this section. 

SCHEDULE 233 - TAXICABS - 

Each person, firm or corporation operating automobiles or motor vehicles commonly called and 

known as taxicabs (but not including jitneys and regularly established interurban bus lines), for each 

car so operated ........................................................................................................................$60.00 

NO LICENSE WILL BE ISSUED until applicant has obtained a Certificate of Public 

Necessity and Convenience (CPNC) pursuant to the requirements of Sections 12-16-31 and 12- 

16-41, General Code of the City of Birmingham 1980, as amended and as it may be amended. 

License stickers issued by the department shall be prominently displayed on any taxicab or 

limousine operating within the City of Birmingham. It shall be unlawful to operate any taxicab or 

limousine within the City of Birmingham without having met the requirements outlined in this 

section. 

SCHEDULE 247 – VEHICLE IMMOBILIZATION SERVICES (BOOTING) – 

(a) Each and every person, firm or corporation engaged in the business of providing vehicle 

immobilization services shall pay a license of 2/10 of 1% of gross receipts of the preceding year 

with a minimum license of ……………………………………………………………$200.00 

(b) Pursuant to Ordinance No. 04-96, as it may be amended, a “vehicle immobilization service” is 

defined as, “A person, including a sole proprietor, independent contractor, corporation, partnership 

or similar business entity, offering services anywhere in the territorial limits of the City whereby 

vehicles are immobilized by the installation of a vehicle immobilization device.” 

(c) Additional requirements for vehicle immobilization services are outlined in Ordinance No. 04- 

96, as it may be amended, including but not limited to, requirements for insurance, registration of 

vehicles to be used in any vehicle immobilization service, as well as permit requirements for 

operators. 

(d) In the event of a conflict with the between the provisions of this license schedule 247 and those 

of Ordinance No. 04-96 with respect to (i) the license fee provided for in (a) above, (ii) the due date 

of the license fee, provided for in Article II, Section 5.2(e) of this Business License Code, and/or 

(iii) the penalty amount, provided for in Article II, Section 5.3(e) of this Business License Code, the 

provisions of this Ordinance No. 97-183, as amended, “The Business License Code of the City of 

Birmingham”, shall, in each case, prevail. 

(e) It shall be unlawful for any operator or vehicle immobilization service to operate within the city 

61

without complying with all of the provisions of this schedule. Any operator or vehicle 

immobilization service dealing or engaging in two or more of the businesses, vocations, callings or 

professions enumerated in Section 1, Article I of this Business License Code, and for which a license 

is required of each, such person shall pay for and take out a license for (i) each line of business, 

vocation, calling or profession, and for (ii) each separate place or location of business, as provided in 

Article II, Section 30 of this Business License Code. 

NO LICENSE SHALL BE ISSUED for vehicle immobilization services until and unless the 

applicant has been approved by the City Council and has met the requirements outlined in 

Ordinance No. 04-96, as it may be amended. 



NAICS 492 NAICS TITLE - Couriers and Messengers 

Industries in the Couriers and Messengers subsector provide intercity and/or local delivery of 

parcels. These articles can be described as those that may be handled by one person without using 

special equipment. This allows the collection, pick-up, and delivery operations to be done with 

limited labor costs and minimal equipment. Sorting and transportation activities, where necessary, 

are generally mechanized. The restriction to small parcels partly distinguishes these establishments 

from those in the transportation industries. The complete network of courier services establishments 

also distinguishes these transportation services from local messenger and delivery establishments in 

this subsector. This includes the establishments that perform intercity transportation as well as 

establishments that, under contract to them, perform local pick-up and delivery. Messengers, which 

usually deliver within a metropolitan or single urban area, may use bicycle, foot, small truck, or van. 

SCHEDULE 166 - MESSENGER SERVICE - 

Operating as messenger service in delivering messages only ................................................$48.00 

Where engaged in package delivery, the licensee shall pay under Schedule 170. 



NAICS 493 NAICS TITLE - Warehousing and Storage 

Industries in the Warehousing and Storage subsector are primarily engaged in operating 

warehousing and storage facilities for general merchandise, refrigerated goods, and other warehouse 

products. These establishments provide facilities to store goods. They do not sell the goods they 

handle. These establishments take responsibility for storing the goods and keeping them secure. 

They may also provide a range of services, often referred to as logistics services, and related to the 

distribution of goods. Logistics services can include labeling, breaking bulk, inventory control and 

62

management, light assembly, order entry and fulfillment, packaging, pick and pack, price marking 

and ticketing, and transportation arrangement. However, establishments in this industry group 

always provide warehousing or storage services in addition to any logistic services. Furthermore, the 

warehousing or storage of goods must be more than incidental to the performance of services, such 

as price marking. 

Bonded warehousing and storage services and warehouses located in free trade zones are included in 

the industries of this subsector. 

SCHEDULE 092 - DISTRIBUTION WAREHOUSE - WHOLESALE - 

Each person, firm, or corporation engaged in the business of offering for sale, taking or soliciting 

orders for sale, or selling of merchandise of any description at wholesale, including any such 

products stored in its own warehouse for sale, distribution or delivery, whether as owner, dealer, 

agent, or consignee, such business operating from a single site distribution facility located within the 

City of Birmingham, shall pay a license on the gross receipts from said business from the previous 

year as follows: 

On the First $50 Million ................................................................. 2/10th of 1% of gross receipts 

Plus, On next $50 - $100 Million.................................................... 2/20 th of 1% of gross receipts 

Plus, On next $100 - $250 Million.................................................. 2/50 th of 1% of gross receipts 

Plus, On the next $250 Million and over........................................ 2/100 th of 1% of gross receipts 

With a minimum license in any case of ............................................................................$6,000.00 

Where said business engages in retail sales of merchandise of any description, a separate license 

must be purchased under Schedule 165 of this Business License Code. 

This license schedule shall not apply to cooperative grocers associations which maintain warehouses 

for the purpose of distributing groceries to member retail grocery stores. 

SCHEDULE 249 - WAREHOUSE, INCLUDING COTTON AND FURNITURE - 

(a) Each person engaged in warehousing other than cold storage warehousing, shall pay a license as 

follows: Where total floor space in said warehouse is 20,000 square feet or less................$180.00 

(b) Where square footage exceeds 20,000 square feet, the license shall be $180.00 plus an amount 

equal to 6/10 of one cent per square foot for any footage in excess of 20,000 square feet. 

(c) This Schedule 249 and Schedule 250 below shall be the sole applicable and governing provisions 

of the License Code of the City of Birmingham under which licenses are required and license fees 

are imposed for a cooperative grocers association which maintains a warehouse whether cold storage 

or otherwise, for the purpose of distributing groceries to member retail grocery stores. 

63

SCHEDULE 250 - WAREHOUSE, COLD STORAGE - 

(a) Each person engaged in cold storage warehousing shall pay a license fee as follows: Where total 

space in said warehouse is less than 100,000 cubic feet.......................................................$120.00 

(b) Plus, for each additional 100,000 cubic feet, or fraction part thereof, an additional license of 

$120.00 shall be paid. 

(c) This Schedule 250 and Schedule 249 above shall be the sole applicable and governing provisions 

of the License Code of the City of Birmingham under which licenses are required and license fees 

are imposed for a cooperative grocers association which maintains a warehouse whether cold storage 

or otherwise, for the purpose of distributing groceries to member retail grocery stores. 



NAICS 511 NAICS TITLE - Publishing Industries (except Internet) 

Industries in the Publishing Industries (except Internet) subsector group establishments engaged in 

the publishing of newspapers, magazines, other periodicals, and books, as well as directory and 

mailing list and software publishing. In general, these establishments, which are known as 

publishers, issue copies of works for which they usually possess copyright. Works may be in one or 

more formats including traditional print form, CD-ROM, or proprietary electronic networks. 

Publishers may publish works originally created by others for which they have obtained the rights 

and/or works that they have created in-house. Software publishing is included here because the 

activity, creation of a copyrighted product and bringing it to market, is equivalent to the creation 

process for other types of intellectual products. 

In NAICS, publishing the reporting, writing, editing, and other processes that are required to create 

an edition of a newspaper is treated as a major economic activity in its own right, rather than as a 

subsidiary activity to a manufacturing activity, printing. Thus, publishing is classified in the 

Information sector; whereas, printing remains in the NAICS Manufacturing sector. In part, the 

NAICS classification reflects the fact that publishing increasingly takes place in establishments that 

are physically separate from the associated printing establishments. More crucially, the NAICS 

classification of book and newspaper publishing is intended to portray their roles in a modern 

economy, in which they do not resemble manufacturing activities. 

Music publishers are not included in the Publishing Industries (except Internet) subsector, but are 

included in the Motion Picture and Sound Recording Industries subsector. Reproduction of 

prepackaged software is treated in NAICS as a manufacturing activity; on-line distribution of 

software products is in the Information sector, and custom design of software to client specifications 

is included in the Professional, Scientific, and Technical Services sector. These distinctions arise 

because of the different ways that software is created, reproduced, and distributed. 

64

The Publishing Industries (except Internet) subsector does not include establishments that publish 

exclusively on the Internet. The Publishing Industries (except Internet) subsector also excludes 

products, such as manifold business forms. Information is not the essential component of these 

items. Establishments producing these items are included in Subsector 323, Printing and Related 

Support Activities. 

SCHEDULE 088 - DIRECTORY - 

Each person or firm making, compiling, selling or offering for sale....................................$240.00 

SCHEDULE 174 - NEWS DEALER - 

Each person, firm or corporation whose principal business is the selling of magazines, periodicals, or 

other publications including books, whether at wholesale or retail, shall pay a license of 2/10 of 1% 

of the gross receipts from said business from the previous year with a minimum license of 

...............................................................................................................................................$200.00 

Where not principal business..................................................................................................$24.00 

SCHEDULE 175 - NEWSPAPERS - DAILY - 

(Where not less than five issues made in any one week). Each person, firm or corporation issuing a 

daily newspaper, shall pay a license of 2/10 of 1% of the gross receipts from said business from 

the previous year with a minimum license of .......................................................................$200.00 

Provided, however, that a separate license is to be paid on a morning and afternoon paper; although 

owned and controlled by the same person, firm or corporation. 

In addition to the license required by this schedule, there shall be paid an additional license of 

$200.00 where newspapers are sold on the public streets, sidewalks or other public property where 

such sales are made by individuals. 

SCHEDULE 176 - NEWSPAPERS AND MAGAZINES - 

(Other than the kind described in the subsection immediately preceding). Each person, firm or 

corporation issuing any kind of a general newspaper or magazine shall pay a license on the 

following basis: Where gross receipts from said business the previous year were 




Plus an amount equal to 2/10 of 1% of all gross receipts, including advertising receipts, in excess of 

$100,000. 

In addition to the license required by this schedule, there shall be paid an additional license of 

$200.00 where newspapers are sold on the public streets, sidewalks or other public property where 

such sales are made by individuals. 

65

SCHEDULE 177 - NEWSPAPER DISTRIBUTORS - 

Each person, firm or corporation engaged in the business of selling newspapers in the City of 

Birmingham, either at retail or wholesale, except the publisher of the newspapers sold and except 

newsboys or others whose sales consist only of house delivery sales, shall pay a license as follows: 

Where gross annual receipts during the next preceding year were less than $10,000............$50.00 



There shall be no liability for the license imposed under this Schedule 177 where a license has been 

paid under Schedule 175 or 176 of this Code. The license levied under this Schedule 117 shall not 

apply to those persons whose only business is the delivering of newspapers to homes. 

SCHEDULE 178 - NEWSBOYS - 

Each person selling newspapers on the public streets for which no privilege license is paid by the 

person, firm or corporation conducting such newspaper........................................................$60.00 



NAICS 512 NAICS TITLE - Motion Picture and Sound Recording 

Industries 

Industries in the Motion Picture and Sound Recording Industries subsector group establishments 

involved in the production and distribution of motion pictures and sound recordings. While 

producers and distributors of motion pictures and sound recordings issue works for sale as traditional 

publishers do, the processes are sufficiently different to warrant placing establishments engaged in 

these activities in a separate subsector. Production is typically a complex process that involves 

several distinct types of establishments that are engaged in activities, such as contracting with 

performers, creating the film or sound content, and providing technical postproduction services. Film 

distribution is often to exhibitors, such as theaters and broadcasters, rather than through the 

wholesale and retail distribution chain. When the product is in a mass-produced form, NAICS treats 

production and distribution as the major economic activity as it does in the Publishing Industries 

subsector, rather than as a subsidiary activity to the manufacture of such products. 

This subsector does not include establishments primarily engaged in the wholesale distribution of 

videocassettes and sound recordings, such as compact discs and audio tapes; these establishments 

are included in the Wholesale Trade sector. Reproduction of videocassettes and sound recordings 

that is carried out separately from establishments engaged in production and distribution is treated in 

NAICS as a manufacturing activity. 

66

SCHEDULE 171 - MOVING PICTURES, THEATERS OR OPERA HOUSE - 

(a) Each person engaged in conducting either one or more of the aforesaid types of business shall 

pay a license of 1% of the first $100,000 or less of gross receipts from said business in the year 

immediately next preceding plus 2/4% of 1% on all receipts in excess of $100,000 from said 

business for the year immediately next preceding, with a minimum license of $240.00 per year in 

any case. 

(b) Where moving pictures are shown by the use of a coin or coins in a slot, for each machine 

……………………………………………………………………………………………..$240.00 



NAICS 515 NAICS TITLE - Broadcasting (except Internet) 

Industries in the Broadcasting (except Internet ) subsector include establishments that create content 

or acquire the right to distribute content and subsequently broadcast the content. The industry groups 

(Radio and Television Broadcasting and Cable and Other Subscription Programming) are based on 

differences in the methods of communication and the nature of services provided. The Radio and 

Television Broadcasting industry group includes establishments that operate broadcasting studios 

and facilities for over the air or satellite delivery of radio and television programs of entertainment, 

news, talk, and the like. These establishments are often engaged in the production and purchase of 

programs and generating revenues from the sale of air time to advertisers and from donations, 

subsidies, and/or the sale of programs. The Cable and Other Subscription Programming industry 

group includes establishments operating studios and facilities for the broadcasting of programs that 

are typically narrowcast in nature (limited format, such as news, sports, education, and youthoriented 

programming) on a subscription or fee basis. 

The distribution of cable and other subscription programming is included in Subsector 517, 

Telecommunications. Establishments that broadcast exclusively on the Internet are included in 

Subsector 516, Internet Publishing and Broadcasting. 

SCHEDULE 258 - CABLE TELEVISION - 

Each person, firm or corporation engaged in the business of providing audio, video, digital or other 

forms of electronic or electrical signals which are transmitted to subscribing members of the public 

shall pay a license in an amount equal to..............................................................................$100.00 



NAICS 517 NAICS TITLE - Telecommunications 

Industries in the Telecommunications subsector include establishments providing 

67

telecommunications and the services related to that activity. The Telecommunications subsector is 

primarily engaged in operating, maintaining, and/or providing access to facilities for the 

transmission of voice, data, text, sound, and video. A transmission facility may be based on a single 

technology or a combination of technologies. Establishments primarily engaged as independent 

contractors in the maintenance and installation of broadcasting and telecommunications systems are 

classified in Sector 23, Construction. 

SCHEDULE 234 - TELEPHONE COMPANIES - EXCHANGE - 

Each person, firm or corporation operating or conducting a telephone exchange or exchanges 

.........................................................................................................................................$ 12,000.00 

SCHEDULE 235 - TELEPHONE COMPANIES - LONG DISTANCE - 

Each person, firm or corporation operating a long distance telephone or telephones, doing an 

intrastate business ..............................................................................................................$3,000.00 

SCHEDULE 236 - TELEGRAPH COMPANIES - 

Each person, firm or corporation commercially engaged in business in this City and sending 

messages from the City to any part of the State or from any part of the State to the City (it is not the 

purpose hereof to tax interstate or foreign messages or any United States business) ..........$750.00 



NAICS 519 

NAICS TITLE - Other Information Services 

Industries in the Other Information Services subsector group establishments supplying 

information, storing information, providing access to information, and searching and retrieving 

information. The main components of the subsector are news syndicates, libraries, and archives. 

SCHEDULE 085 - DATA PROCESSING SERVICE - 

Each person, firm, or corporation engaged in the business of a data processing service or bureau, 

whether principal business or not, shall pay a license in an amount equal to 2/10 of 1% of the gross 

receipts from said business from the previous year with a minimum license of .................$100.00 



NAICS 522 

NAICS TITLE - Credit Intermediation and Related Activities 

68

Industries in the Credit Intermediation and Related Activities subsector group establishments that (1) 

lend funds raised from depositors; (2) lend funds raised from credit market borrowing; or (3) 

facilitate the lending of funds or issuance of credit by engaging in such activities as mortgage and 

loan brokerage, clearinghouse and reserve services, and check cashing services. 

SCHEDULE 162 - MERCANTILE OR COMMERCIAL AGENCIES - 

Each person, firm or corporation or association whose principal business is inquiring into and 

reporting upon the credit or standing of persons, firms or corporations ..............................$360.00 

SCHEDULE 167 - MONEY BROKER - 

Each person, firm or corporation conducting or engaging in the money broker business shall pay an 

annual license equal to 6/8 of 1% of the gross interest or gross brokerage fees collected from said 

business during the year immediately preceding, with a minimum license in any case of 

...............................................................................................................................................$600.00 

This schedule shall not apply to pawn brokers, banks or trust companies, or real estate mortgage 

loans. 

A money broker is hereby defined to be any person, firm, corporation or association who either as 

principal or agent or broker does any of the following: 

(1) Engages in the business of lending money other than on real estate mortgages, or 

(2) Buys personal property under agreement whereby the seller is granted the right or 

option to repurchase, or who 

(3) Trades in or who takes or buys assignments of wages already earned by any other 

person or persons employed or to be employed by any other person, firm or 

corporation, or who 

(4) Engages in the business of lending money on wages, salaries, personal property, 

(other than stocks and bonds) or on endorsements or personal security where such 

loan is to be repaid on the installment plan, with payments to be made periodically 

over a period of months or years, or who 

(5) Engages in the business of buying conditional sale contracts, or purchase money 

notes on automobiles, or rent notes, or who 

(6) Engages in the discounting of contractors notes, any one or all of the aforementioned 

acts. 

SCHEDULE 168 - MORTGAGE LOANS - 

Each person, firm or corporation either as principal or agent, engaged in the business of lending 

money on notes, secured by mortgage on real estate situated within the State of Alabama, an amount 

equal to 6/8 of 1% on the gross brokerage, commission, and fees (but not including interest 

participation or compensation for servicing mortgages) received during the next preceding year with 

a minimum license in any case of.........................................................................................$120.00 

69

SCHEDULE 189 - PAWN BROKERS OR PAWN BROKER'S AGENT - 

Each person, firm or corporation doing business as pawn brokers or pawn broker's agents shall pay a 

license of 2/10 of 1% of gross receipts with a minimum license in any case of ................$900.00 

SCHEDULE 259 - COMMERCIAL AND INDUSTRIAL FINANCE - 

Each person, firm or corporation conducting or engaging in secured transactions only in commercial 

and industrial finance shall pay an annual license equal to 6/8 of 1% of the gross interest or gross 

brokerage collected from said business during the year immediately preceding, with a minimum 

license in any case of ...........................................................................................................$600.00 

and a maximum license of $5,000.00. 

This schedule shall not apply to pawnbrokers, banks or trust companies, or real estate 

mortgage loans. 

A commercial and industrial finance company is hereby defined to be any person, firm, corporation 

or association who either as principal or agent or broker does any of the following: 

Engages in the business of: 

(1) Financing of the purchase of income-producing equipment and inventory exclusive of 

motor vehicles, or 

(2) Lending money whereby a security interest is given in accounts receivable and/or 

specifically described personal property, other than consumer goods or motor 

vehicles, which security interest is perfected by filing with the appropriate 

authorities of the county or state, the payments of such loans to be made 

periodically over a period of months or years. 



NAICS 523 NAICS TITLE - Securities, Commodity Contracts, and Other 

Financial Investments and Related Activities 

Industries in the Securities, Commodity Contracts, and Other Financial Investments and Related 

Activities subsector group establishments that are primarily engaged in one of the following: (1) 

underwriting securities issues and/or making markets for securities and commodities; (2) acting as 

agents (i.e., brokers) between buyers and sellers of securities and commodities; (3) providing 

securities and commodity exchange services; and (4) providing other services, such as managing 

portfolios of assets; providing investment advice; and trust, fiduciary, and custody services. 

70

SCHEDULE 043 - BROKERS OR DEALERS IN STOCKS, BONDS, SECURITIES 

OR COMMODITIES - 

Each person, firm, partnership, corporation or other organized group engaged in the business of 

acting as broker or dealer in stocks, bonds or other securities, or in commodities (other than cotton), 

or in the business of lending money on stocks, bonds, or other securities, or on commodities (other 

than cotton) shall pay a license of.........................................................................................$480.00 

SCHEDULE 074 - COTTON BUYER - 

Each cotton buyer, broker, agent or branch office maintaining office and executing future contracts 

on any cotton exchange for the general public, which shall include the right to buy and sell spot 

cotton ....................................................................................................................................$600.00 

Where no private or leased telegraph wires and/or tickers are maintained ..........................$180.00 

SCHEDULE 164 - MERCHANDISE BROKER OR AGENT - 

(a) Each merchandise broker, or agent for the sale thereof compensated wholly on a fee or 

commission basis, shall pay a license computed as follows: Where gross commissions or fees for 

previous year were $10,000, or less the minimum license fee shall be ...............................$100.00 

Plus an amount equal to 6/20 of 1% on gross commissions or fees in excess of $10,000. 

(b) A merchandise broker is one who for a commission buys or sells goods, or who negotiates such 

transactions between buyer and seller, without having custody of, or title, to the property. 

SCHEDULE 241 - TRADING STAMPS, COUPONS, ETC. - 

(a) Each person engaged in the business of selling, issuing, or otherwise distributing any trading 

stamps, coupons, certificates or other similar devices redeemable, or purporting to be redeemable, in 

partial or full payment for goods, wares, merchandise, services or other thing of value shall pay a 


minimum license of............................................................................................................$1,200.00 

(b) In addition to the above license there shall be paid a license on each location at which trading 

stamps, coupons, certificates or similar devices are redeemed for goods or services in the amount of 



The term “gross receipts” in this schedule shall mean the retail market value of goods or services so 

redeemed. 

SCHEDULE 031A - BANK AND/OR SAVINGS AND LOAN ASSOCIATION - 

71

Where capital, surplus, reserve and undivided profits are less than $50,000……… $20.00 

$ 50,000 and less than $100,000.............................................................................................. 40.00 

$100,000 and less than $150,000............................................................................................ 60.00 


$200,000 and less than $250,000......................................................................................... 100.00 

$250,000 and less than $300,000........................................................................................... 120.00 






$600,000 and over.................................................................................................................. 250.00 

In addition, a license must be obtained for each branch of such association or bank of $10.00, as set 

forth in Section 11-51-130, Code of Alabama 1975. 

The term “undivided profits”, as used in this section, shall be construed to mean the undivided 

profits as shown by the books of the operator. 



NAICS 524 NAICS TITLE - Insurance Carriers and Related Activities 

Industries in the Insurance Carriers and Related Activities subsector group establishments that are 

primarily engaged in one of the following: (1) underwriting (assuming the risk, assigning premiums, 

and so forth) annuities and insurance policies or (2) facilitating such underwriting by selling 

insurance policies, and by providing other insurance and employee-benefit related services. 

SCHEDULE 001 - ABSTRACT OF TITLE AND TITLE INSURANCE - 

Each person, firm, or corporation making abstracts of title and providing title insurance, shall pay a 



Where no abstracts of title are furnished and only title insurance is provided the license shall be 

2/10 of 1% of the gross receipts from said business from the previous year with a minimum 

license 

of ..........................................................................................................................................$200.00 

SCHEDULE 136 - INSURANCE COMPANIES - 

Each insurance company other than fire, marine and fraternal, shall pay a license of $50.00 plus 

$1.00 on each $100.00 and major fraction thereof, of gross premiums, less returned premiums on 

72

policies issued during the preceding year to citizens of the City of Birmingham, provided that in case 

such company shall not have conducted business for the full period of said preceding year, it shall 

pay $50.00 plus 1% of that amount which bears the same relationship to the gross amount of 

premiums, less returned premiums on policies issued during said preceding year as 365 bears to 

number of days during which business was conducted in such preceding year. Companies 

commencing business after the first of the current license tax year shall pay $50.00, plus $1.00 on 

each $100.00 and major fraction thereof, of gross premiums, less returned premiums on policies 

issued during the said current year to citizens of the City of Birmingham. Such new companies shall 

pay a flat minimum license of $100.00 at the time of commencement of business upon which there 

shall be an adjustment at the end of the year upon the basis herein provided for new companies. 

Licenses issued under this schedule and the next succeeding schedule, shall be deemed delinquent 

the fourth day of March, following January first of each year. 

Upon demand from the Director of Finance each principal agent representing an insurance company, 

which company has an established office in the City of Birmingham, shall furnish the Director of 

Finance from time to time with a complete schedule of all subagents, together with their address, 

soliciting or selling insurance for said company within the City of Birmingham. 

SCHEDULE 137 - INSURANCE COMPANIES, FIRE OR MARINE - 

(a) Each Fire or Marine Insurance Company shall pay a license of $2.50 on each $100.00 of gross 

premiums received during the preceding year on policies issued during said year on property located 

in the City of Birmingham, including renewals, provided that in case such company shall not have 

conducted business in the City of Birmingham during the entire period of the preceding year, it shall 

pay two and one-half percent (2 1/2%) of that amount which bears the same relationship to the 

gross amount of premiums, less returned premiums, received on policies issued during the said 

preceding year on property located in said City as 365 bears to the number of days during such 

preceding year during which such company conducted business in said City. Companies 

commencing business after the first of the current license tax year shall pay $2.50 on each $100.00 

of gross premiums, less returned premiums, received on policies issued during the said current year 

on property located in the City of Birmingham. Such new companies shall pay a flat minimum 

license of $100.00 at the time of the commencement of business upon which there shall be an 

adjustment at the end of the year upon the basis herein provided for such new companies. 

Upon demand from the Director of Finance each principal agent representing an insurance company, 

which company has an established office of the City of Birmingham, shall furnish the Director of 

Finance from time to time with a complete schedule of all subagents, together with their address, 

soliciting or selling insurance for said company within the City of Birmingham. 

(b) Each Fire and Marine Insurance Company, in addition to the license required by subsection (a) 

hereof, shall also pay an additional license tax of $1.50 on each $100.00 of gross premiums received 

during the preceding year on policies issued during said year on property located in the City of 

73

Birmingham, including renewals, provided that in case such company shall not have conducted 

business in the City of Birmingham during the entire period of the preceding year, it shall pay under 

the provisions of this subsection (b) one and one-half percent (1 1/2%) of that amount which bears 

the same relationship to the gross amount of premiums, less returned premiums, received on policies 

issued during the said preceding year on property located in said City as 365 bears to the number of 

days during such preceding year during which such company conducted business in said City. 

Companies commencing business after the first of the current license tax year shall pay under the 

provisions of this subsection (b) $1.50 on each $100.00 of gross premiums, less returned premiums, 

received on policies issued during the said current year on property located in the City of 

Birmingham. Any provision of this subsection (b) to the contrary notwithstanding each Fire or 

Marine Insurance Company shall be entitled to a reduction in the amount of additional license tax 

due under this subsection (b) equal to the amount due and paid during the same year by such 

company to the Firemen's Pension and Relief Fund of the City of Birmingham under the provisions 

of Section 1477 Appendix, Volume 14, Code of Alabama, Recompiled 1958 (Section III of Act 

Number 307 of the 1943 Regular Session of the Legislature of Alabama). 

SCHEDULE 138A - INSURANCE AGENTS - 

Each person, firm or corporation engaged in the business of acting as agent for fire and marine 

insurance companies shall pay a license of 2/10 of 1% of the gross commissions from said business 

from the previous year with a minimum license in any case of.............................................$30.00 

SCHEDULE 138B - INSURANCE ADJUSTERS - 

Each person, corporation or where a firm, each member of the firm where gross professional fees 

from services rendered within the City of Birmingham during the year next preceding are: 


$5,000 and less than $10,000................................................................................................. 100.00 


$15,000 and less than $20,000.............................................................................................. 200.00 



Plus an amount equal to 8/10 of 1% of subject professional fees in excess of $30,000. 

SCHEDULE 138C - INSURANCE AGENTS (AUTOMOBILE RENTAL ONLY) 

Each person, firm, or corporation engaged in the business of offering or selling insurance in 

connection with and incidental to the rental of vehicles, as provided in Schedule 024 of this Business 

License Code, whether at the rental office or by preselection of coverage in a master, corporate, 

individual, or group rental agreement, in any of the categories listed below, shall pay a license of 

2/10 of 1% of the gross commissions from said business from the previous year with a minimum 

license in any case of ..............................................................................................................$60.00 

(1) Personal accident insurance covering the risks of travel, including, but not limited 

74

to, accident and health insurance that provides coverage, as applicable, to renters and 

other rental vehicle occupants for accidental death or dismemberment and 

reimbursement for medical expenses resulting from an accident that occurs during 

the rental period. 

(2) Liability insurance, including uninsured and underinsured motorist coverage 

whether offered separately or in combination with other liability insurance, that 

provides coverage, as applicable, to renters and other authorized drivers of rental 

vehicles for liability arising from the operation of the rental vehicle. 

(3) Personal effects insurance that provides coverage, as applicable, to renters and other 

vehicle occupants for the loss of, or damage to, personal effects that occurs during 

the rental period. 

(4) Roadside assistance and emergency sickness protection programs. 

(5) Any other travel or auto-related coverage that a rental company offers in connection 

with and incidental to the rental of vehicles. 

As provided in Section 27-7-5.1 Code of Alabama 1975, no insurance may be issued by a limited 

licensee except subject to the conditions outlined in said section, including but not limited to, the 

provision that the rental period of the rental agreement shall not exceed 90 consecutive days. 



NAICS 531 NAICS TITLE - Real Estate 

Industries in the Real Estate subsector group establishments that are primarily engaged in renting or 

leasing real estate to others; managing real estate for others; selling, buying, or renting real estate for 

others; and providing other real estate related services, such as appraisal services. Establishments 

primarily engaged in subdividing and developing unimproved real estate and constructing buildings 

for sale are classified in Subsector 236, Construction of Buildings. 

Establishments primarily engaged in subdividing and improving raw land for subsequent sale to 

builders are classified in Subsector 237, Heavy and Civil Engineering Construction. 

Real Estate Investment Trusts (REITS) are classified in Subsector 525, Funds, Trusts, and Other 

Financial Vehicles, because they are considered investment vehicles. 

SCHEDULE 213A - REAL ESTATE AGENTS AND/OR BROKERS - 

(a) Each person, firm or corporation engaged in the business of a real estate broker shall pay an 

annual license amount of $50.00 plus $50.00 annually for each salesperson, finder, broker or agent 

75

employed or engaged in such licensed business other than the one licensed real estate broker in 

whose name such business may be conducted, whether or not such person is called a “qualifying or 

designated” broker. The names of all such persons engaged in any such business for which a license 

is required under this Schedule 213, including the licensed broker under whose name such business 

is conducted shall be given to the City's Finance Director and shall be shown on the license receipt 

before it is issued. Each owner, partner or stockholder, who engages in or assists in the conduct of 

such business shall be counted for the purpose of determining the amount of annual license due 

hereunder, except the aforesaid one licensed real estate broker, but bookkeepers, secretaries, clerical 

personnel, maintenance workers and other employees whose services are only incidental to 

conducting or transacting such business shall not be so counted. 

Each person, firm or corporation engaged in the business of a real estate broker in respect to real 

property located within the City shall pay a license as herein set out even though the office or 

principal place of business may be outside the City. 

For the purpose of this Schedule 213 the term “business of a real estate broker” shall mean and 

include any person, firm or corporation doing or engaged in a business for which a real estate 

broker's license is required under Chapter 27, Title 34, Code of Alabama 1975. Qualification by any 

person as a real estate broker under the Alabama Real Estate License Law of 1951, or as same may 

be amended, shall be prima facie evidence of such person's liability under this Schedule 213. 

The $50.00 license hereinabove levied shall not be due for those salespersons, finders, brokers or 

agents for whom the tax levied under the provision of Ordinance No. 97-184 is withheld by the 

licensee. 

(b) The license provided in Schedule 213 shall not include the doing of business as a real estate 

appraiser for others where fees or compensation is received for such services. Such services shall be 

licensed as provided by Schedule 214 of this License Code. 

(c) A license issued under this Schedule shall not permit the holder of such license to rent or lease 

any area of less than 500 square feet for the purpose of storage or parking of motor vehicles. A 

license for such purpose shall be obtained under Schedule 020 of the Code. 

(d) The license issued under this Schedule shall not include the renting or leasing of real property 

owned by the broker or for which contracted with the owner or another person, firm, or corporation, 

of said property including, but not limited to apartments and buildings. Such services shall be 

licensed as provided by Schedule 213B of this License Code “Real Estate Lease or Rental:. 

(e) The license issued under this Schedule shall not include the managing of real property owned by 

another person as prescribed and licensed under Schedule 213C “Real Estate Management”. 

SCHEDULE 213B - REAL ESTATE LEASE OR RENTAL - 

76

(a) Each person, firm or corporation engaging in the business of renting or leasing real property 

which is located within the City of Birmingham and which is owned by such person, firm or 

corporation, or which is managed, pursuant to a contract with the owner of such property, by another 

person, firm or corporation, said property including, but not limited to, apartments and buildings for 

industry, storage, business or office space, shall pay a license as follows: 

Where the gross rental receipts from such real property during the preceding calendar year was 


$ 5,000 and less than $10,000................................................................................................ 150.00 




SCHEDULE 213C – REAL ESTATE MANAGEMENT - 

Each person, firm or corporation engaged in the business of managing real property owned by 

another person, said property including, but not limited to, apartments and buildings for industry, 

storage, business or office space; and, providing services including, but not limited to, collecting 

lease or rent payments, coordinating maintenance needs, and/or screening tenants, shall pay a license 

as follows: 

Where the gross receipts from managing such real property during the preceding calendar year were: 






SCHEDULE 214 - REAL ESTATE APPRAISERS - 

Each person, firm or corporation engaged in the business of appraising the value of lands and 

buildings, or either, and receiving compensation therefor, where gross professional fees from 

services rendered within the City of Birmingham during the year next preceding are 










77

NAICS 532 NAICS TITLE - Rental and Leasing Services 

Industries in the Rental and Leasing Services subsector include establishments that provide a wide 

array of tangible goods, such as automobiles, computers, consumer goods, and industrial machinery 

and equipment, to customers in return for a periodic rental or lease payment. 

The subsector includes two main types of establishments: (1) those that are engaged in renting 

consumer goods and equipment and (2) those that are engaged in leasing machinery and equipment 

often used for business operations. The first type typically operates from a retail-like or store-front 

facility and maintains inventories of goods that are rented for short periods of time. The latter type 

typically does not operate from retail-like locations or maintain inventories, and offers longer term 

leases. These establishments work directly with clients to enable them to acquire the use of 

equipment on a lease basis, or they work with equipment vendors or dealers to support the marketing 

of equipment to their customers under lease arrangements. Equipment lessors generally structure 

lease contracts to meet the specialized needs of their clients and use their remarketing expertise to 

find other users for previously leased equipment. Establishments that provide operating and capital 

(i.e., finance) leases are included in this subsector. 

Establishments primarily engaged in leasing in combination with providing loans are classified in 

Sector 52, Finance and Insurance. Establishments primarily engaged in leasing real property are 

classified in Subsector 531, Real Estate. Those establishments primarily engaged in renting or 

leasing equipment with operators are classified in various subsectors of NAICS depending on the 

nature of the services provided (e.g., Transportation, Construction, and Agriculture). These activities 

are excluded from this subsector since the client is paying for the expertise and knowledge of the 

equipment operator, in addition to the rental of the equipment. In many cases, such as the rental of 

heavy construction equipment, the operator is essential to operate the equipment. Likewise, since the 

provision of crop harvesting services includes both the equipment and operator, it is included in the 

agriculture subsector. The rental or leasing of copyrighted works is classified in Sector 51. 

SCHEDULE 024 - AUTOMOBILE RENTAL- DRIVE-IT-YOURSELF CARS, 

TRUCKS AND TRAILERS - 

(a) Each person, firm or corporation engaged in the business of what is commonly known as a 

"Drive-it-Yourself Business," operating automobiles, trucks, and trailers, as livery or rental cars, or 

on any plan by which persons pay for their service or use. (Not to include jitneys, taxi-cabs, or 

sightseeing buses.) For long-term leasing, see Schedule 212. 

1 Unit and not more than 5 Units..........................................................................................$200.00 

6 Units and not more than 10 Units ........................................................................................400.00 

11 Units and not more than 25 Units ..................................................................................... 800.00 

26 Units and not more than 50 Units .................................................................................. 1,200.00 

51 Units and not more than 100 Units .................................................................................1,600.00 

101 Units and not more than 250 Units ...............................................................................2,000.00 

251 Units and over...............................................................................................................2,400.00 

78

(b) Where the offering and selling of certain insurance coverages is engaged in as an adjunct to 

operating a business under the provisions of this schedule, a separate license shall be obtained under 

Schedule 138C, of this Business License Code. 

SCHEDULE 212 - RENTING AND/OR LEASING - 

Each person, firm or corporation engaged in the business of renting and/or leasing personal property 

to others, including, but not limited to office equipment, office furniture, machines, machinery, 

equipment, and aircraft, shall pay a license of 2/10 of 1% of the gross receipts from said business 

from the previous year with a minimum license in any case of.............................................$60.00 

Any person, firm or corporation, when engaged in a business covered under another schedule of this 

code where gross receipts from rental and/or leasing are included as a measure of tax and both are 

operated from the same location, shall not be considered as engaging in the business of renting 

and/or leasing. 

SCHEDULE 240 - TOILET OR LINEN SUPPLY COMPANY - 

Each person, firm or corporation who is engaged in furnishing a toilet or linen supply service and 

who operates within the City of Birmingham shall pay a license for the operation of said business as 

follows: Where the gross receipts from said business from the previous year were 


$50,000 and not more than $100,000..................................................................................... 200.00 




NAICS 541 NAICS TITLE - Professional, Scientific, and Technical 

Services 

Industries in the Professional, Scientific, and Technical Services subsector group establishments 

engaged in processes where human capital is the major input. These establishments make available 

the knowledge and skills of their employees, often on an assignment basis, where an individual or 

team is responsible for the delivery of services to the client. The individual industries of this 

subsector are defined on the basis of the particular expertise and training of the services provider. 

The distinguishing feature of the Professional, Scientific, and Technical Services subsector is the 

fact that most of the industries grouped in it have production processes that are almost wholly 

dependent on worker skills. In most of these industries, equipment and materials are not of major 

importance, unlike health care, for example, where "high tech" machines and materials are important 

collaborating inputs to labor skills in the production of health care. Thus, the establishments 

79

classified in this subsector sell expertise. Much of the expertise requires degrees, though not in every 

case. 

SCHEDULE 002 - ADVERTISING CONTRACTORS - 

Each person, firm or corporation contracting either for advertising in street cars, motor vehicles or 

through the use of film displays in theaters, or in moving picture houses, or who does bill posting, 

sign tacking, distributing advertising matter and/or is engaged in the business of window dressing 

for hire, other than on regular salary, where gross annual business is 


$ 5,000 and less than $10,000............................................................................................... 240.00 







$40,000 and over ………………………………………………………………………… 1080.00 

SCHEDULE 003 - ADVERTISING SOLICITATION - 

Each person, firm or corporation who solicits within the City of Birmingham intrastate advertising to 

be done for persons, firms or corporations having places of business in the City of Birmingham by 

means of radio broadcasting or televising through radio or television stations situated in Jefferson 

County, Alabama, shall pay a license of...............................................................................$600.00 

It is intended that no license shall be levied by this schedule upon interstate radio broadcasting, 

televising and/or advertising solicitation. 

SCHEDULE 004 - ADVERTISING VEHICLES - 

Each person, firm or corporation operating a vehicle on or over any public street or sidewalk of the 

City of Birmingham primarily as an instrument for advertising in the aid of a business enterprise, 

shall first secure from the Director of Finance a permit covering the operation of such vehicle, to be 

paid for at the following rate: 

Per vehicle, per annum..........................................................................................................$240.00 

Per vehicle, per week ............................................................................................................... 30.00 

Per vehicle, per day.................................................................................................................... 6.00 

The foregoing permit fees are to be paid in addition to any and every occupational license fee that 

may be due on the business that is being advertised. 

SCHEDULE 006 - ADVERTISING AGENTS - 

80

Each person, firm or corporation engaged in contracting for advertising or conducting an advertising 

bureau or agency, where gross annual business is 





$20,000 and over................................................................................................................... 300.00 

SCHEDULE 012 - ARCHITECTS - 

Each person, firm, partnership, or corporation, including any such business in which more than one 

person is so engaged, each person shall pay a license as follows: Where gross annual business is 

Less than .................................................................................................................................$60.00 




$25,000 and less than $32,500 ............................................................................................. 250.00 





$100,000 and less than $125,000.......................................................................................... 700.00 



$175,000 and less than $200,000....................................................................................... 1,000.00 







$800,000 and less than $1,000,000.................................................................................... 2.400.00 

$1,000,000 and less than $1,400,000................................................................................. 2,800.00 

$1,400,000 and less than $2,000,000 ................................................................................ 3,600.00 



$3,200,000 and over........................................................................................................... 5,000.00 

SCHEDULE 014 - ATTORNEYS - 

(a) Each person, or where a partnership (but not including associations as defined in subsection (b) 

herein), each member of partnership, where gross professional fees from services rendered, within 

the City of Birmingham during the year next preceding are 

Less than $5,000 ....................................................................................................................$60.00 

81

$ 5,000 and less than $10,000 ............................................................................................... 100.00 






(b) Each professional member or associate of an unincorporated association (as defined by Title 10, 

Chapter 10, Code of Alabama 1975), where the total remuneration for services rendered within the 

City of Birmingham during the year next preceding, or a professional corporation (as defined by 

Title 10, Chapter 4, Article 19, Code of Alabama 1975), where the total remuneration of services 

rendered within the City of Birmingham during the year next preceding was 


$ 5,000 and less than $10,000.................................................................................................100.00 





Plus an amount equal to 8/10 of 1% of those subject remunerations in excess of $30,000. 

The gross remuneration of such professional member or associate, for the purpose of this section, 

shall be computed by dividing the gross professional fees from services rendered within the City of 

Birmingham of such unincorporated association by the total number of professional members or 

associates of such unincorporated association. 

SCHEDULE 016 - AUDITORS, ACCOUNTANTS AND BOOKKEEPERS - 

(a) Each person, or where a partnership (but not including associations as defined in subsection (b) 

herein), each member of partnership, where gross professional fees from services rendered within 


Less than $ 5,000 ....................................................................................................................$60.00 








Chapter 10, Code of Alabama 1975), or a professional corporation (as defined by Title 10, Chapter 

4, Article 19, Code of Alabama 1975), where the total remuneration for services rendered within the 

City of Birmingham during the year next preceding are 



82










SCHEDULE 036 - BLUEPRINTS - Each person, firm or corporation dealing in or 

making blueprints or developing the same from tracings or drawings, where gross annual business is 





SCHEDULE 053 - CHEMIST AND/OR METALLURGIST - 

Each person, corporation, or where a partnership, each member of the partnership, where gross 

professional fees from services rendered within the City of Birmingham during the year next 

preceding are less than $5,000................................................................................................$60.00 







SCHEDULE 098 - ENGINEERS, CIVIL, MINING, CONSTRUCTION, 

ELECTRICAL, ESTIMATING, CONSULTING, INDUSTRIAL 

RADAR, OR MECHANICAL ENGINEER OR SURVEYOR - 

(a) Each person, or where a partnership [but not including associations as defined in subsection (b) 

herein], each member of partnership, where gross professional fees from services rendered within 








83

Plus an amount equal to 8/10 of 1% of gross receipts in excess of $30,000 but in no event shall the 

license under this schedule be for an amount in excess of $5,000. 



4, Article 19, Code of Alabama 1975), where the total remuneration for services rendered within the 

City of Birmingham during the year next preceding are 








The gross remuneration of such professional member of associate, for the purpose of this section, 




SCHEDULE 133 - INDUSTRIAL TRAFFIC MANAGER AND RATE 

INFORMATION BUREAU 

Each person, firm or corporation conducting such..............................................................$ 200.00 

SCHEDULE 135 - INSPECTOR - ENGINEER - 

Each person, firm or corporation engaged in the business of inspecting steel, steel products, concrete 

and concrete products: 

Where only one inspector .......................................................................................................$60.00 

2 inspectors and less than 4................................................................................................... 120.00 

4 inspectors and less than 6 .................................................................................................. 180.00 

6 inspectors and less than 10................................................................................................. 240.00 

10 inspectors and less than 15............................................................................................... 300.00 



25 inspectors and over .......................................................................................................... 480.00 

SCHEDULE 186 - OPTOMETRIST - 

Each person, firm, corporation, association, or where a partnership, each member of partnership, 

where gross professional fees from services rendered within the City of Birmingham during the year 

next preceding are: 


84







This license is not to include the business of manufacturing and/or grinding lenses or the selling of 

merchandise other than manufacturing, grinding of lenses or the selling or furnishing of 

merchandise by an optometrist in the exercise of his practice as an optometrist. 

SCHEDULE 197 - PHOTOGRAPHERS - 


business from the previous year with a minimum license in any case of ..............................$84.00 

Said license to include the developing of films, and the making of pictures on post cards. 

This schedule does not cover the taking of photos, other than those taken within the studio. 

TRANSIENT PHOTOGRAPHERS - 

Each person, firm or corporation taking pictures from house to house or on the streets and sidewalks, 

shall pay at the rate of $20.00 per week for each machine used, with no license to be issued for a 

less period of time than five consecutive weeks. 

No transient photographer's license is to be issued for the purpose of operating on the streets or 

sidewalks, within any of the restricted fire zones of the City. 

SCHEDULE 198 - PHYSICIANS, SURGEONS, DENTISTS, PSYCHOLOGISTS, 

PSYCHIATRISTS, OSTEOPATHS, CHIROPRACTORS OR 

CHIROPODISTS 

(a) Each person, firm or corporation, or where a partnership, [but not including associations as 

defined in subdivision (b) herein], each member thereof, where gross fees, charges or remuneration 

for professional services rendered or provided within the City of Birmingham during the year next 

preceding are less than$ 5,000................................................................................................$60.00 






Plus an amount equal to 8/10 of 1% of those subject professional fees, charges or remunerations in 

excess of $30,000. 


85


4, Article 19, Code of Alabama 1975), where the total fees, charges or remuneration for services 

rendered within the City of Birmingham during the year next preceding are 







Plus an amount equal to 8/10 of 1% of those subject professional fees, charges or remunerations in 

excess of $30,000. 

The gross remuneration of such professional member or associate, for the purpose of this section 




SCHEDULE 246 - VETERINARY SURGEON - 

(a) Each person, or where a partnership but not including associations as defined in Subsection (b) 

herein, each member of partnership where gross professional fees from services rendered within the 

City of Birmingham during the year next preceding are less than $5,000 .............................$60.00 








Chapter 10, Code of Alabama 1975) or a professional corporation (as defined by Title 10, Chapter 4, 

Article 19, Code of Alabama 1975), where the total remuneration of services rendered within the 

City of Birmingham during the year next preceding are less than $5,000 .............................$60.00 











86

SCHEDULE 017B - OUTSIDE IRRIGATION SYSTEMS - 

Each person, firm, or corporation engaged in the business of selling, or installing outside irrigation 

systems shall pay a license of 2/10 of 1% of the gross receipts from said business from the previous 

year with a minimum license of............................................................................................$120.00 

SCHEDULE 037 - BONDS - APPEARANCE AND APPEAL - 

(a) Each person engaged in the business of becoming or procuring surety for any appearance in any 

court (including municipal, county, state and federal courts) of persons charged with any offense, 

where the gross annual business is 


$3,000 and not more than $5,000..............................................................................................96.00 

$5,000 and not more than $7,500............................................................................................144.00 

$7,500 and over ......................................................................................................................200.00 

Any person engaged in the business of becoming or procuring surety or sureties for appearances in 

any court, shall pay an additional license of $40.00 on each employee other than those employed full 

time as either bookkeepers or stenographers. 

(b) It shall be unlawful for any person to become surety or to offer to become surety or to procure 

surety or offer to procure surety for appearance in any court, as aforesaid, when such license tax is 

delinquent or when that statement herein required to be furnished has not been furnished. The 

license of any person who files a bond in any court while such person is delinquent with respect to 

the tax hereby levied, or with respect to furnishing the sworn statement herein required shall be 

subject to revocation. 

(c) Where a person becomes surety or procures surety for appearance in any court, as above 

described, on more than five (5) occasions during the calendar year shall be deemed to be engaged 

in the bonding business. 

SCHEDULE 087A - DETECTIVE AGENCY - 

Each person, firm or corporation operating a detective agency, or investigation bureau ....$200.00 

NO LICENSE WILL BE ISSUED unless and until applicant can show compliance with the 

permit requirements outlined in Title 12, Chapter 6, General Code of the City of Birmingham 


SCHEDULE 087B PATROL, SECURITY OR GUARD SERVICE - 

Each person, firm or corporation operating a private police patrol, 

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security or guard service where only one worker...................................................................$60.00 

Where two and less than four workers................................................................................... 120.00 

Where four and less than seven workers ............................................................................... 180.00 

Where seven and less than eleven workers........................................................................... 250.00 

Where eleven ........................................................................................................................ 300.00 

Plus $20.00 for each worker in excess of eleven. 



NAICS 551 NAICS TITLE - Management of Companies and Enterprises 

Industries in the Management of Companies and Enterprises subsector include three main types of 

establishments: (1) those that hold the securities of (or other equity interests in) companies and 

enterprises; (2) those (except government establishments) that administer, oversee, and manage other 

establishments of the company or enterprise but do not hold the securities of these establishments; 

and (3) those that both administer, oversee, and manage other establishments of the company or 

enterprise and hold the securities of (or other equity interests in) these establishments. Those 

establishments that administer, oversee, and manage normally undertake the strategic or 

organizational planning and decision making role of the company or enterprise. 

SCHEDULE 007B - AGENTS, DEALERS, HOLDING COMPANIES - 

MAINTAINING AN OFFICE - 

Any person, firm, or corporation, who shall maintain, keep in repair or otherwise man any office, 

store, warehouse, place of business, telephone wires, telegraph wires, right of way, easement, land or 

other facility or facilities situated in the City of Birmingham in connection with any business, 

vocation, occupation or profession which is not subject to a license under any other schedule of this 

Code, or under Schedule 007A of this license code shall pay for the protection afforded by the laws, 

ordinances, rules and regulations of the City of Birmingham and its agencies to such person, firm or 

corporation in connection with the maintaining, keeping in repair or otherwise manning any such 

office, store, warehouse, place of business, telephone wires, telegraph wires, right of way, easement, 

land or other facility or facilities an annual license fee or tax as follows: 

Where there was employed in connection with the maintaining, keeping in repair or otherwise 

manning any such office, store, warehouse, place of business, telephone wires, telegraph wires, right 

of way, easement, land or other facility or facilities during the next preceding calendar year in the 

City of Birmingham an average daily number of: 

Less than two persons .............................................................................................................$60.00 

Two but less than four persons .............................................................................................. 120.00 

Four but less than six persons............................................................................................... 180.00 

Six but less than ten persons................................................................................................. 240.00 

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Ten but less than fifteen persons........................................................................................... 300.00 

Fifteen persons...................................................................................................................... 360.00 

Plus $20.00 for each person in excess of fifteen. 

SCHEDULE 031B - BANK HOLDING COMPANIES - 

Each person, firm or corporation engaged in the business of a bank holding company where 

management or administrative services are performed shall pay a license of...................$1,000.00 



NAICS 561 NAICS TITLE - Administrative and Support Services 

Industries in the Administrative and Support Services subsector group establishments engaged in 

activities that support the day-to-day operations of other organizations. The processes employed in 

this sector (e.g., general management, personnel administration, clerical activities, cleaning 

activities) are often integral parts of the activities of establishments found in all sectors of the 

economy. The establishments classified in this subsector have specialized in one or more of these 

activities and can, therefore, provide services to clients in a variety of industries and, in some cases, 

to households. The individual industries of this subsector are defined on the basis of the particular 

process that they are engaged in and the particular services they provide. 

Many of the activities performed in this subsector are ongoing routine support functions that all 

businesses and organizations must do and that they have traditionally done for themselves. Recent 

trends, however, are to contract or purchase such services from businesses that specialize in such 

activities and can, therefore, provide the services more efficiently. 

The industries in this subsector cannot be viewed as strictly "support." The Travel Arrangement and 

Reservation Services industry group, includes travel agents, tour operators, and providers of other 

travel arrangement services, such as hotel and restaurant reservations and arranging the purchase of 

tickets, serves many types of clients, including individual consumers. This group was placed in this 

subsector because the services are often of the "support" nature (e.g., travel arrangement) and 

businesses and other organizations are increasingly the ones purchasing such services. 

The administrative and management activities performed by establishments in this sector are 

typically on a contract or fee basis. These activities may also be performed by establishments that 

are part of the company or enterprise. However, establishments involved in administering, 

overseeing, and managing other establishments of the company or enterprise, are classified in Sector 

55, Management of Companies and Enterprises. These establishments normally undertake the 

strategic and organizational planning and decision making role of the company or enterprise. 

Government establishments engaged in administering, overseeing and managing governmental 

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programs are classified in Sector 92, Public Administration. 

SCHEDULE 079 - COURT REPORTING - 

Each person, firm or corporation engaged in the business of court reporting, where gross 

professional fees from services rendered within the City of Birmingham during the year next 

preceding are less than $5,000................................................................................................$60.00 







SCHEDULE 089 - DISINFECTANTS, INSECTICIDES AND/OR 

EXTERMINATOR - 

Each person, firm or corporation shall pay a license of 2/10 of 1% of the gross receipts, less 

returned goods, from said business from the previous year with a minimum license of......$120.00 

NO LICENSE WILL BE ISSUED until applicant obtains and presents at the time of 

application and renewal a current, valid State of Alabama Permit issued by the Alabama 

Department of Agriculture and Industries. 

SCHEDULE 148 - LANDSCAPE GARDENERS - 

Each person, or where a partnership, each member of firm where gross annual business is 



$5,000 and less than $7,500................................................................................................... 144.00 

$7,500 and over..................................................................................................................... 200.00 

NO LICENSE WILL BE ISSUED until applicant obtains and presents to the Revenue Division 

at the time of application and renewal a current, valid State of Alabama Permit issued by the 

Alabama Department of Agriculture and Industries. 

SCHEDULE 242 - TREE PRUNING AND TREE SURGERY - 

Each person, firm and corporation engaged in doing tree pruning or tree surgery: 

Where only one worker...........................................................................................................$60.00 

Where 2 or less than 4 workers............................................................................................. 120.00 

Where 4 or less than 6 workers............................................................................................. 180.00 

6 workers and over................................................................................................................ 240.00 

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SCHEDULE 255 - JANITORIAL SERVICE - 

Each person, firm or corporation engaged publicly in the business of clearing plate glass windows, 

janitorial service and/or house cleaning, where only one worker ..........................................$60.00 

2 workers and less than 4 workers ......................................................................................... 120.00 

4 workers and less than 6 workers ........................................................................................ 180.00 

6 workers and less than 10 workers ...................................................................................... 240.00 

10 workers and less than 15 workers .................................................................................... 300.00 

15 workers and over.............................................................................................................. 360.00 



NAICS 562 NAICS TITLE - Waste Management and Remediation 

Services 

Industries in the Waste Management and Remediation Services subsector group establishments 

engaged in the collection, treatment, and disposal of waste materials. This includes establishments 

engaged in local hauling of waste materials; operating materials recovery facilities (i.e., those that 

sort recyclable materials from the trash stream); providing remediation services (i.e., those that 

provide for the cleanup of contaminated buildings, mine sites, soil, or ground water); and providing 

septic pumping and other miscellaneous waste management services. There are three industry groups 

within the subsector that separate these activities into waste collection, waste treatment and disposal, 

and remediation and other waste management. 

Excluded from this subsector are establishments primarily engaged in collecting, treating, and 

disposing waste through sewer systems or sewage treatment facilities that are classified in Industry 

22132. Also, there are some activities that appear to be related to waste management, but that are 

not included in this subsector. For example, establishments primarily engaged in providing waste 

management consulting services are classified in Industry 54162, Environmental Consulting 

Services. 

SCHEDULE 211 - SOLID WASTE FACILITIES, TRANSFER OR RE-CYCLING 

FACILITY - 

Each person, firm or corporation approved by permit to operate and/or construct a commercial 

nonhazardous solid waste management facility or commercial hazardous waste management facility 

for the purpose of receiving, for treatment, utilization, recycling, processing, transporting, or 

disposal of solid waste shall pay a license where gross annual business from the previous year is 

Less than $ 5,000 ....................................................................................................................$60.00 




Plus an amount equal to 2/10 of 1% of annual business in excess of $20,000. 

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It shall be unlawful for any person to operate any commercial solid waste facility or transfer 

station, to change or expand the location or use of any existing facility without first having 

obtained approval therefor from the City Council in accordance with the provisions of 

Ordinance No. 93-221. 

No license issued under this article shall be transferred or assigned or used by any other person 

than the one to whom it was issued and no solid waste facility license shall be used at any location 

other than the one described in the application upon which it was issued. 



NAICS 611 NAICS TITLE - Educational Services 

Industries in the Educational Services subsector provide instruction and training in a wide variety of 

subjects. The instruction and training is provided by specialized establishments, such as schools, 

colleges, universities, and training centers. 

The subsector is structured according to level and type of educational services. Elementary and 

secondary schools, junior colleges and colleges, universities, and professional schools correspond to 

a recognized series of formal levels of education designated by diplomas, associate degrees 

(including equivalent certificates), and degrees. The remaining industry groups are based more on 

the type of instruction or training offered and the levels are not always as formally defined. The 

establishments are often highly specialized, many offering instruction in a very limited subject 

matter, for example ski lessons or one specific computer software package. Within the sector, the 

level and types of training that are required of the instructors and teachers vary depending on the 

industry. 

Establishments that manage schools and other educational establishments on a contractual basis are 

classified in this subsector if they both manage the operation and provide the operating staff. Such 

establishments are classified in the educational services subsector based on the type of facility 

managed and operated. 

SCHEDULE 026 - AVIATION SCHOOLS - 

Each person conducting a school wherein instruction and training is given for navigating and/or 

flying airplanes shall pay a license of 2% of the gross receipts from said business from the previous 

year with a minimum of........................................................................................................$200.00 

SCHEDULE 221 - SCHOOL-BEAUTY - 

Each person, firm or corporation engaged in the business of operating a beauty school, where gross 

annual receipts from said business from the previous year were less than $ 7,500................$60.00 

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Plus an amount equal to 6/8 of 1% of all gross annual receipts in excess of $20,000. 

Where merchandise and/or beauty supplies or products are sold in connection with said business, 

an additional license shall be required pursuant to Schedule 165 of this Business License Code. 

SCHEDULE 222 - SCHOOL - 

Each person, firm or corporation conducting a school as a business other than aviation school and 

beauty school provided for by Schedule 026 and Schedule 221, respectively of this Code, shall pay a 

license as follows: Where the gross receipts from said business from the previous year were 









NAICS 622 NAICS TITLE - Hospitals 

Industries in the Hospitals subsector provide medical, diagnostic, and treatment services that include 

physician, nursing, and other health services to inpatients and the specialized accommodation 

services required by inpatients. Hospitals may also provide outpatient services as a secondary 

activity. Establishments in the Hospitals subsector provide inpatient health services, many of which 

can only be provided using the specialized facilities and equipment that form a significant and 

integral part of the production process. 

SCHEDULE 134 - INFIRMARIES, SANITARIUMS AND/OR SANATORIUMS - 

Where less than 20 rooms.....................................................................................................$120.00 

20 rooms and less than 35 rooms............................................................................................180.00 

35 rooms and less than 50 rooms.......................................................................................... 240.00 

50 rooms and less than 75 rooms.......................................................................................... 360.00 

75 rooms and less than 100 rooms........................................................................................ 480.00 

100 rooms and over............................................................................................................... 600.00 

All rooms, whether as wards for patients or bedrooms for others, to be liable for said license. 


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NAICS 711 NAICS TITLE - Performing Arts, Spectator Sports, and 

Related Industries 

Industries in the Performing Arts, Spectator Sports, and Related Industries subsector group 

establishments that produce or organize and promote live presentations involving the performances 

of actors and actresses, singers, dancers, musical groups and artists, athletes, and other entertainers, 

including independent (i.e., freelance) entertainers and the establishments that manage their careers. 

The classification recognizes four basic processes: (1) producing (i.e., presenting) events; (2) 

organizing, managing, and/or promoting events; (3) managing and representing entertainers; and (4) 

providing the artistic, creative and technical skills necessary to the production of these live events. 

Also, this subsector contains four industries for performing arts companies. Each is defined on the 

basis of the particular skills of the entertainers involved in the presentations. 

The industry structure for this subsector makes a clear distinction between performing arts 

companies and performing artists (i.e., independent or freelance). Although not unique to arts and 

entertainment, freelancing is a particularly important phenomenon in this Performing Arts, Spectator 

Sports, and Related Industries subsector. Distinguishing this activity from the production activity is 

a meaningful process differentiation. This approach, however, is difficult to implement in the case of 

musical groups (i.e., companies) and artists, especially pop groups. These establishments tend to be 

more loosely organized and it can be difficult to distinguish companies from freelancers. For this 

reason, NAICS includes one industry that covers both musical groups and musical artists. 

This subsector contains two industries for Industry Group 7113, Promoters of Performing Arts, 

Sports, and Similar Events, one for those that operate facilities and another for those that do not. 

This is because there are significant differences in cost structures between those promoters that 

manage and provide the staff to operate facilities and those that do not. In addition to promoters 

without facilities, other industries in this subsector include establishments that may operate without 

permanent facilities. These types of establishments include: performing arts companies, musical 

groups and artists, spectator sports, and independent (i.e., freelance) artists, writers, and performers. 

Excluded from this subsector are nightclubs. Some nightclubs promote live entertainment on a 

regular basis and it can be argued that they could be classified in Industry Group 7113, Promoters of 

Performing Arts, Sports, and Similar Events. However, since most of these establishments function 

as any other drinking place when they do not promote entertainment and because most of their 

revenue is derived from sale of food and beverages, they are classified in Subsector 722, Food 

Services and Drinking Places. 

SCHEDULE 056 - CIRCUS - 

Each person operating a circus shall pay a license fee of..................................................$1,200.00 

This license tax includes the tax for a menagerie accompanying the circus. 

No license will be issued until applicant has obtained a Mayor's Permit. 

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SCHEDULE 066 - CONCERTS, SHOWS, DEBATES, AMUSEMENT AND 

ENTERTAINMENTS 

Each person, firm or corporation engaged in the business of promoting, producing or presenting 

concerts, debates, musical shows, public lecture, amusement or entertainment other than provided in 

Schedule 034 of this Code, to which the public is invited and for which an admission fee is charged 

or a collection taken shall pay for each performance, production or presentation an amount of 

...............................................................................................................................................$200.00 


There shall be no liability for the license hereby imposed, if the concert, debate, musical show, 

amusement or entertainment is promoted, produced or presented at or in place of business for which 

the license levied by Schedule 171(a) of the License Code has been secured and is in effect. 

This license tax shall not be charged for any lecture course given as part of the course of instruction 

in any educational institution, or for exhibits held under the auspices of religious or charitable 

associations. 

SCHEDULE 741 - TRANSIENT DEALERS - 

The following is hereby declared to be the schedule of licenses for Transient Dealers for the calendar 

year commencing January 1, 2008 and for each subsequent year thereafter, for businesses who shall 

engage in the Transient Dealer business in or carried on in the City of Birmingham in said calendar 

year, and each and every firm, company or corporation engaged in any such business enumerated 

herein, in said calendar year shall pay and take out such licenses in such sums as are herein 

provided: 

All transient dealers as hereinafter defined by paragraph (a) shall pay a license based on the 

following schedule: 

IF ANTICIPATED SALES ARE: 

$10,000 or less ...................................................................................................$200.00 

More Than $10,000 but less than $ 25,000........................................................................... 400.00 

More Than $25,000 but less than $ 50,000........................................................................... 600.00 

More Than $50,000 but less than $100,000.......................................................................... 800.00 

Over $100,000 ................................................................................................................... 1,000.00 

Plus 2/10 of 1% of gross receipts, less returns, over $100,000. 

No proration of the amount thereof will be granted because said party does not continue in 

business the specified time stated in the application. 

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It shall be unlawful for any transient dealer, itinerant merchant or promoter to engage in any 

business activities (as hereinafter defined) within the City unless licensed to do so as herein 

provided. Any transient dealer who fails or refuses to obtain the license required by this section 

prior to engaging in business activities within the City shall be subject to the assessment of the 

penalties outlined in subsection (g)(6) of this section, in addition to the applicable remedies 

outlined in Article II of this ordinance. 

(a) DEFINITIONS 

(1) The words “transient dealers” for the purpose of this section shall mean and include 

all persons, partnerships, associations, corporations, or any other type of business, 

both principals and agents, whether a resident of the City of Birmingham or not, 

who engage or conduct in this City either in one locality or in traveling from place to 

place, temporary shows (including but not limited to, trade shows, festivals, fairs, 

arts and crafts shows, home shows, boat shows), temporary/seasonal business (a 

temporary business that does not intend to establish a permanent location such as 

temporary kiosks in malls, Christmas, summertime vendors, etc.), temporary or 

transient business of selling, or soliciting orders for the sale of, goods, wares, or 

merchandise with the intention of continuing in said business in said City for a 

period of not more than 180 days, and who rent, lease, use, occupy, either in whole 

or in part, for the purpose of carrying on such business use, any room (including 

public rooms or space in hotels or motels), building, area within the Birmingham- 

Jefferson Civic Center or other public or privately-owned building, any lot or parcel 

of land, any motor vehicle including trucks and semi-trailers, tent, booth, stand or 

other approved structures within the City, for the exhibition and sale of such goods, 

wares and merchandise. 

(2) “Temporary vending” from a shopping mall location, or from a public building, such 

as a motel or civic center, constitutes transient vendor activity and, therefore, 

requires full compliance with the provisions of this ordinance. 

Any business transient in nature desiring a permanent license in said City for a 

period of more than 180 days must be continually operating for the full term of 180 

days before a permanent license will be issued in locations described under the 

transient ordinance requirements. Such transient license will be converted to a 

permanent or regular license based on actual revenue produced during the 180 day 

transient license period. 

(3) The “promoter”, “sponsor” or other person, group of persons, association, 

partnership, firm or corporation organizing a convention, show, or sale which 

convention, show or sale includes ten (10) or more transient and local vendors or 

exhibitors, who offers to any vendor, directly or indirectly, sales areas within a 

multiple-vendor area location for the purpose of using such area during the term of 

the multiple-vendors license for the purpose of selling, bartering, exchanging, 

96

trading, or displaying goods or services, shall pay a license based on the above 

schedule. 

Sales for the purpose of this subsection shall include all sales of all vendors included 

in the convention, show or sale, but may exclude sales made by participants who 

have a current, applicable City of Birmingham business license. 

At the time of applying for a license pursuant to this ordinance, the promoter shall 

submit a list of vendors participating at the event for which the license is sought; 

such list shall include the vendor’s name, address, and business phone number, 

together with a general description of the goods and/or services offered by each 

vendor. 

(b) TAX COLLECTION AND REPORTING RESPONSIBILITY 

It is the responsibility of the promoter/sponsor to insure that all taxes are collected from all vendors. 

Upon collection, the taxpayer must remit the tax to the City at which time the sales tax deposit will 

be returned. The Director of Finance shall have authority to set reasonable regulations and to set 

reasonable application and reporting requirements to aid in the collection of all license fees and 

other taxes. 

(c) EXEMPTION PROVISIONS 

(1) The provisions of this schedule shall not apply to sales of food or agricultural produce, 

peddlers, or sales of novelties otherwise licensed under this code and where stock or 

anticipated sales are valued or anticipated at $2,000 or less or to sales made to dealers by 

commercial travelers or selling agents in the usual course of business, nor to bona fide sales 

of goods, wares, or merchandise for future delivery in interstate commerce, where either no 

measurements or design specifications are made or prepared in the City, or where no 

payment or deposit is collected in the City as a condition for the placement of orders, or 

where no license may be collected in the City as a condition for the placement of orders, or 

where no license may be collected under the provisions of the Constitution or laws of the 

United States, nor to any sales or goods, wares or merchandise on the grounds of any 

agricultural society during the continuance of any annual fair held by such society, nor any 

sales by societies acting for charities, religious or public purpose. 

(2) Conventions or religious, civic, charitable or benevolent groups, non-profit trade 

associations, and cultural events shall be exempt from this schedule (and vendors 

participating therein) if such convention, show, or cultural events has anticipated sales of 

$25,000 or less, and the total number of participating vendors is less than ten (10). Transient 

vendors participating in a convention, show or sale shall not be required to have separate 

licenses if the promoter or sponsor of the convention, show, or sale has obtained a license 

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therefor, pursuant to the requirements of this section. The Director of Finance shall have 

authority to set reasonable regulations and to set reasonable application and reporting 

requirements to aid in the collection of all license fees and other taxes. 

(d) APPLICATION 

At least seven (7) days prior to holding of such sale or solicitation, every such transient dealer shall 

furnish to the Finance Director a verified license application setting forth the following: 

(1) Name and address of the applicant and also the name of the true owner if the 

applicant is not such true owner of the goods, wares or merchandise to be sold; 

(2) Name, location and time of the proposed sale or solicitation; 

(3) General description of the type of goods, wares or merchandise, on hand and on 

order, which the applicant intends to offer for sale. 

(4) A statement of the amount of gross receipts realized from each sale conducted in the 

City of Birmingham by applicant, and the date(s) thereof, if such sale was within the 

preceding five years. 

(5) A valid driver’s license or other photo identification, issued by a state, from the 

owner, major sponsor or promoter of the sales event. 

(6) Corporations must provide the address of any permanent place of business in the 

State of Alabama, or, if there is no permanent place of business in the State of 

Alabama, a copy of a Certificate of Existence issued by the Secretary of the State of 

Alabama evidencing the fact that the dealer has qualified to do business in Alabama 

and the name and address of its agent for the service of process in the state. 

(7) Such other information as the Director of Finance may prescribe. 

(e) DEPOSITS AND BOND 

(1) Bond: Every applicant for a transient dealer's license shall execute and file with the Director 

of Finance a good and sufficient bond in the sum of $5,000.00 or a deposit of 10% of 

anticipated sales, whichever is greater, with the surety thereon a surety company authorized 

to do business in the State of Alabama, and shall be payable to the City of Birmingham to the 

extent that any taxes or fines as determined by the Director of Finance of the City to be due 

are not paid, and upon judicial determination, to those authorized to file suit there under, and 

shall be conditioned upon faithful observance of all the conditions of this section, and the 

payment of city license, sales, use, income or occupational license taxes due or to be 

98

withheld and paid by the licensee hereunder, and shall also indemnify any purchaser at such 

sale who suffers any loss by reason of defective merchandise or any misrepresentation in 

said sale. Said bond shall also provide that the City of Birmingham may file suit in their 

own name against the licensee and/or the surety on said bond for any taxes, fees or fines due 

from the licensee which are not paid within 30 days of the termination of the sale and that 

any purchaser at such sale may maintain an action against the licensee and/or said surety for 

claims arising from such sale. This bond shall also provide that it shall continue in effect for 

one year after the termination of the sale for which it is made and until all actions are 

concluded and the judgment or judgments, if any, have been paid and fully satisfied, or the 

amount of bond exhausted by such payments. This bond shall be in addition to all deposits 

required under other ordinances of the City, including but not limited to the sales and use tax 

ordinances. 

(2) Sales Tax Deposit: A Sales tax deposit is required in the amount of $300.00 or 3% of 

anticipated sales, whichever is greater. After the first event, the sales tax deposit will be 

based on previous event’s actual sales. The deposit will be held until a verified sales tax 

deposit is filed within seven (7) days after the close of business. The deposit will be returned 

to the taxpayer upon receipt of the verified sales tax returns. 

(3) Occupational Tax Deposit: An occupational tax deposit of $50.00 or 1% of anticipated 

wages, salaries, or compensation paid to employees, temporary workers, etc. is required. 

(f) REPORTS OF SALES 

All transient dealers shall make a verified report of sales, as required by City Ordinance 97-185. 

Such return shall be due within seven (7) days of the close of business. Any transient dealer under an 

obligation to file the return herein provided who fails or refuses to file the return and/or to pay the 

tax, or to obtain the license required by this subsection within the time specified herein shall be 

assessed interest and/or penalties as provided in subsection (g) of this section. 

(g) INTEREST AND PENALTIES. In addition the provisions for interest and penalties 

contained in this section, additional requirements are outlined in Section 13 of the applicable tax 

ordinances. 

(1) Failure To Timely File The Returns Required By This Section. If a taxpayer fails, 

neglects, or refuses to file any return required to be filed with the department on or before 

the date prescribed therefor, determined with regard to any extension of time for filing 

granted by the Director of Finance, there shall be assessed, in addition to the tax due or the 

amount of tax herein required to be collected, a penalty of ten percent (10%) of the amount 

due or fifty dollars ($50.00), whichever is greater, together with interest thereon at the rate of 

one percent (1%) per month, or fraction thereof, from the date at which the tax herein levied 

became due and payable, such penalty and interest to be assessed and collected as part of the 

tax. 

99

(2) Failure To Timely Pay Tax Required by This Section. If a taxpayer fails, neglects, or 

refuses to pay to the department the amount of tax shown as due on a return required to be 

filed on or before the date prescribed for payment of the tax, determined with regard to any 

extension of time for payment granted by the Director of Finance, there shall be added, in 

addition to the tax due or the amount of tax herein required to be remitted; or for any tax for 

which a return is required, a penalty of ten percent (10%) of the unpaid amount shown as tax 

due on the return or the amount stated in the notice and demand, together with interest 

thereon at the rate of one percent (1%) per month or fraction thereof, from the date at which 

the tax became due and payable. 

(3) Penalty And Interest Assessed As Tax. All penalties and interest, levied or assessed 

against a taxpayer and which are administered by the department shall be assessed and 

collected in the same manner as taxes. 

(4) Interest. Interest shall be computed at rate of one percent (1%) per month or fraction 

thereof, and shall be added as provided herein to any tax or other amount due the department 

which is not paid by the due date. Interest on any delinquency or underpayment shall be 

charged from the due date of the tax. 

(5) Penalties Not Exclusive. The penalties provided in this section for failure to timely file 

a return and failure to timely pay tax, as well as the penalties outlined in Section 13 of the 

applicable tax ordinances, may be asserted against the same taxpayer for the same tax period. 

(6) Penalty for Failure to Obtain the License Required by This Section. If a taxpayer 

fails, neglects, or refuses to obtain the license required by this section, within the time 

specified in this section, there shall be assessed, in addition to the license tax due, a penalty 

of thirty percent 30%. 

(h) ADVERTISING 

(1) A transient dealer shall not advertise, represent or hold forth a sale of goods, wares, or 

merchandise as an insurance, bankrupt, insolvent, assignee, trustee, estate, executor, 

administrator, receiver, manufacturer’s wholesale, canceled order, misfit sale, close-out, or a 

sale of any goods damaged by smoke, fire, or water otherwise, unless before so doing the 

applicant shall state in writing under oath to the Director of Finance of the City of 

Birmingham at the time of application for a license all the facts relating to the reason and 

character of such special sales, so advertised, held forth, or represented. A statement should 

be included of persons from whom said goods, wares, or merchandise were purchased, and 

the date of delivery of same to the person applying for license, the place where said goods, 

wares, or merchandise were taken last, and such details necessary to exactly locate and fully 

identify all goods, wares, or merchandise to be sold, and make such further disclosure to and 

give such information as may be required by Director of Finance of the City of Birmingham. 

And such transient dealer shall also include in said statement names and residences of the 

100

owners in whose interest the business is conducted and whether conducted as an individual, 

firm, association, or corporation. 

(2) It shall be unlawful for any transient dealer to sell or exhibit for sale either at public or 

private sale any goods, wares, or merchandise without first complying with the provisions of 

this schedule, or to make any false statements in reference to the matter required in 

Subsection (b) above, or to fail or refuse to comply with the requirements of any of the 

provisions of this schedule. However, nothing contained in this section shall be construed 

as abridging or denying the right and power of the Council of the City of Birmingham to 

refuse or withhold the granting of any license or to revoke the same, if granted, to a transient 

dealer upon any hearing thereof when in the discretion of said Council on the basis of the 

disclosures as aforesaid, or from other information deemed by them sufficient, such action 

may be deemed necessary or proper to protect or safeguard the public from imposition, 

mischief or fraud. 

(i) ZONING 

Such activity for which application is made and any license issued shall only be lawful in a 

commercial zoning district in the City as determined by the official Zoning Ordinance of the City 

and the official Zoning Map. Failure to so locate same is a basis for denying or revoking a business 

or privilege license to conduct such activity. 

(j) GENERAL PROVISIONS 

(1) The Director of Finance is hereby charged with the enforcement of the provision of this 

ordinance and he is hereby authorized and empowered to prescribe, adopt and enforce rules 

and regulations relating to the administration and enforcement of the provisions of this 

ordinance. 

(2) Nothing herein contained shall be construed to relieve any person or other legal entity from 

any license fee liability, tax liability, interest, penalty or forfeiture incurred as of the 

effective date. 

SCHEDULE 034 - BASEBALL, BASKETBALL, FOOTBALL, HOCKEY, 

WRESTLING OR OTHER SPORTING EVENTS - 

(a) Annual License Fee. Professional - Each person engaged in the business of professional 

baseball, basketball, football, hockey, wrestling or other sporting events where an admission is 

charged shall pay a license of 2/4 of 1% of the gross receipts from said business from the previous 

year with a minimum license of............................................................................................$400.00 

(b) Transient Event License Fee. Where any of the above enumerated events are transient in nature 

101

and such events will be for a period of less than 5 days in any calendar year, a license shall be paid 

in the amount of ....................................................................................................................$200.00 


SCHEDULE 084D - DIVISION IV DANCING- DANCER, ENTERTAINER, MODEL, 

PERFORMER OR EXHIBITIONIST - 

Each dancer, entertainer, model, performer, or exhibitionist shall pay a license of ............$200.00 

No license shall be issued for dancing, modeling, entertaining, or otherwise performing in a 

Division II Adult Establishment until the applicant has been approved by the Birmingham 

Police Department, pursuant to Ordinance 96-211. 



NAICS 713 NAICS TITLE - Amusement, Gambling, and Recreation 

Industries 

Industries in the Amusement, Gambling, and Recreation Industries subsector (1) operate facilities 

where patrons can primarily engage in sports, recreation, amusement, or gambling activities and/or 

(2) provide other amusement and recreation services, such as supplying and servicing amusement 

devices in places of business operated by others; operating sports teams, clubs, or leagues engaged 

in playing games for recreational purposes; and guiding tours without using transportation 

equipment. 

This subsector does not cover all establishments providing recreational services. Other sectors of 

NAICS also provide recreational services. Providers of recreational services are often engaged in 

processes classified in other sectors of NAICS. For example, operators of resorts and hunting and 

fishing camps provide both accommodation and recreational facilities and services. These 

establishments are classified in Subsector 721, Accommodation, partly to reflect the significant costs 

associated with the provision of accommodation services and partly to ensure consistency with 

international standards. Likewise, establishments using transportation equipment to provide 

recreational and entertainment services, such as those operating sightseeing buses, dinner cruises, or 

helicopter rides, are classified in Subsector 48-49, Transportation and Warehousing. 

The industry groups in this subsector highlight particular types of activities: amusement parks and 

arcades, gambling industries, and other amusement and recreation industries. The groups, however, 

are not all inclusive of the activity. The Gambling Industries industry group does not provide for full 

coverage of gambling activities. For example, casino hotels are classified in Subsector 721, 

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Accommodation; and horse and dog racing tracks are classified in Industry Group 7112, Spectator 

Sports. 

SCHEDULE 011 - AMUSEMENT DEVICES – (MUNICIPALLY OWNED PARKS) 

Each person, firm or corporation operating in municipally-owned parks shall pay a license of 2% of 

the gross receipts from said business from the previous year with a minimum license of 

……………………………………………………………………………………………….$ 200.00 

SCHEDULE 041 - BOWLING ALLEYS AND/OR SHUFFLEBOARDS - 

Each alley or shuffleboard ......................................................................................................$30.00 

(a) 

(b) 

(c) 

SCHEDULE 048 - CARNIVAL AND TENT SHOWS OTHER THAN REGULAR 

CIRCUSES - 

For each concession set up, whether operated or not, $10.00 but in no case shall the total 

license be less than $100.00 per week. 

Where such carnival and tent shows are operated at the same time in connection with the 

exhibition of agricultural, mineral and manufacturing exhibits, one or all, a license of $20.00 

per week shall be paid, for each concession set up, whether operated or not. 

Where Carnival and Tent Shows other than regular Circuses are operated in connection with, 

and at the same time and on the same general grounds with the Annual Alabama State Fair, a 

license shall be required under the provisions of Schedule 741 of this Business License 

Code. 

Permit to be obtained from Mayor's Office before issuance of license. 

SCHEDULE 084A - DIVISION I DANCING - 

Dancing by Patrons, Customers, or Guests, in establishments approved and licensed for the sale of 

alcoholic beverages...............................................................................................................$200.00 

No license will be issued until applicant has been approved by City Council. 

SCHEDULE 084B - DIVISION II DANCING - 

Dance, performance, exhibition, or entertainment by a dancer other than Patrons or Customers of the 

General Public in an establishment with a current Beer and/or Liquor License as required under the 

current Business License Code .............................................................................................$200.00 

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The grant of a permit is hereby made a prerequisite for the issuance of a Dance Division II license 

and such permit shall not be deemed to authorize the conducting of entertainment or performances or 

any other form of business without the payment of the fee for a Dance Division II License. 

No license will be issued until applicant has been approved by City Council. (For clarification of 

Division II Permit requirements see Ordinance 96-212.) 

SCHEDULE 084C - DIVISION III DANCING - 

Masked Balls...........................................................................................................................$50.00 

No license will be issued until applicant has been approved by City Council. 

SCHEDULE 202 - POOL OR BILLIARD TABLES - 

Each pool or billiard table either wholly or partially set up, whether operated or not .........$120.00 

Each pool or billiard table where playing area is less than 4232 square inches and said table is 

activated by the insertion of a coin in a slot or mechanical device ........................................$60.00 

NO LICENSE WILL BE ISSUED unless and until applicant has obtained a permit issued by 

the Chief of Police pursuant to Section 12-3-53, General Code of the City of Birmingham 1980, 

as amended and as it may be amended, and approval of said permit by the Mayor's Office. 

SCHEDULE 224 - SHOOTING GALLERY - 

Each.......................................................................................................................................$120.00 

Shooting gallery, transients, per week..................................................................................... 24.00 

SCHEDULE 225 - SKATING RINK - 

Each.......................................................................................................................................$240.00 

SCHEDULE 228 - SWIMMING POOLS - 

For each place so operated not in connection with a regular amusement park ...................$360.00 

SCHEDULE 245 - VENDING MACHINES AND/OR COIN-OPERATED 

MACHINES - NOT TO INCLUDE TABLES ON WHICH THE 

GAME OF POOL OR BILLIARDS MAY BE PLAYED OR 

COIN OPERATED FILM MACHINES - 

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(g) If the machine is a video machine, air hockey game, skee ball game, basketball toss game, 

pinball machine, crane machine, or other like amusement machine or device, and is operated through 

the use of coin or coins, token or tokens, slide card or other similar method the license fee for each 

such game or machine shall 

be…………………………………………………………………....$24.00 

Where the principal activity of the business involves operating a facility where video games, air 

hockey games, skee ball games, basketball toss games, pinball machines, or like machines, as 

defined in this schedule, are operated by or made available for use or operation by the general 

public, an additional license shall be required under Schedule 007A of this ordinance. 

IMPORTANT NOTICE AND DISCLAIMER: Issuance of a City of Birmingham business 

license under Schedule 245(g) Video Games, does not validate or permit the use of any illegal 

devices, and any violation of State laws relating to gambling may result in arrest of any person 

and/or the confiscation of any devices that are deemed to be gambling devices that are in the 

possession or under the control of any person. 

The granting of a license under any provision of this ordinance requires compliance with all 

applicable City of Birmingham Tax Code provisions, and State laws, as well as with all conditions 

set forth in any and all applicable City of Birmingham Laws, Ordinances, Rules and Regulations, 

and any failure or refusal to comply with said laws, ordinances, rules and regulations may result in 

the revocation of the license issued pursuant to this Schedule 245(g). 

Pursuant to Section 29, Ordinance No. 97-183, as amended, all business locations are required to be 

approved by the Department of Planning, Engineering and Permits. Pursuant to Sections 2.5 and 2.6, 

Ordinance No. 97-183, as amended, the issuance of a business license does not authorize the 

licensee to operate the licensed business in an unlawful manner or on premises where such business 

activity is prohibited by law, ordinance, rule or regulation, including, but not limited to, zoning 

regulations. 



NAICS 721 NAICS TITLE - Accommodation 

Industries in the Accommodation subsector provide lodging or short-term accommodations for 

travelers, vacationers, and others. There is a wide range of establishments in these industries. Some 

provide lodging only; while others provide meals, laundry services, and recreational facilities, as 

well as lodging. Lodging establishments are classified in this subsector even if the provision of 

complementary services generates more revenue. The types of complementary services provided 

vary from establishment to establishment. 

The subsector is organized into three industry groups: (1) traveler accommodation, (2) recreational 

105

accommodation, and (3) rooming and boarding houses. The Traveler Accommodation industry 

group includes establishments that primarily provide traditional types of lodging services. This 

group includes hotels, motels, and bed and breakfast inns. In addition to lodging, these 

establishments may provide a range of other services to their guests. The RV (Recreational Vehicle) 

Parks and Recreational Camps industry group includes establishments that operate lodging facilities 

primarily designed to accommodate outdoor enthusiasts. Included are travel trailer campsites, 

recreational vehicle parks, and outdoor adventure retreats. The Rooming and Boarding Houses 

industry group includes establishments providing temporary or longer-term accommodations, which 

for the period of occupancy, may serve as a principal residence. Board (i.e., meals) may be provided 

but is not essential. 

Establishments that manage short-stay accommodation establishments (e.g., hotels and motels) on a 

contractual basis are classified in this subsector if they both manage the operation and provide the 

operating staff. Such establishments are classified based on the type of facility managed and 

operated. 

SCHEDULE 127 - HOTELS AND INNKEEPERS - 

Each person, firm, or corporation keeping a public inn, hotel, or commercial lodging facility of five 

or more bedrooms where transient guests are lodged for pay is deemed to be engaged in the business 

of keeping a hotel. For each room used or designated as a bedroom for guests.......................$8.00 

This license does not include license for restaurants and other secondary businesses operated in 

connection with the renting of rooms. If meals, food, or refreshments are served to the general 

public and charged for, the additional license required of restaurants, cafes, lunch counters and 

public eating houses must also be paid. In addition, sales of merchandise shall be licensed in the 

category in which it falls. When cottages or annexes are operated in connection with or rented by 

the hotel, this license shall apply to the total of the rooms in the hotel, the cottages and annex. 

(Section 40-12-115 Code of Alabama 1975) 

SCHEDULE 151 - LODGING HOUSES - 

For each room rented to transients...........................................................................................$ 8.00 

NO LICENSE WILL BE ISSUED unless and until applicant has obtained (1) a Health 

Department Permit and (2) a Fire Inspection Report indicating compliance with all applicable 

fire safety laws and ordinances. 



NAICS 722 

NAICS TITLE - Food Services and Drinking Places 

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Industries in the Food Services and Drinking Places subsector prepare meals, snacks, and beverages 

to customer order for immediate on-premises and off-premises consumption. There is a wide range 

of establishments in these industries. Some provide food and drink only; while others provide 

various combinations of seating space, waiter/waitress services and incidental amenities, such as 

limited entertainment. The industries in the subsector are grouped based on the type and level of 

services provided. The industry groups are full-service restaurants; limited-service eating places; 

special food services, such as food service contractors, caterers, and mobile food services; and 

drinking places. 

Food services and drink activities at hotels and motels; amusement parks, theaters, casinos, country 

clubs, and similar recreational facilities; and civic and social organizations are included in this 

subsector only if these services are provided by a separate establishment primarily engaged in 

providing food and beverage services. 

Excluded from this subsector are establishments operating dinner cruises. These establishments are 

classified in Subsector 487, Scenic and Sightseeing Transportation because those establishments 

utilize transportation equipment to provide scenic recreational entertainment. 

SCHEDULE 153 - LUNCH WAGONS - 

Each person, firm, corporation or organized group operating a lunch wagon selling prepared foods, 

soft drinks, fruit, snacks, or lunches, any or all of said articles, shall pay a license as follows: 

Each lunch wagon...................................................................................................................$50.00 



(1) A current, valid Health Department Permit; and, 

(2) A current, valid photo identification, issued by a state, for each applicant. 








(ONB)). 




107

SCHEDULE 216 - RESTAURANTS, CAFES, LUNCH AND SANDWICH STANDS, 

INCLUDING LUNCHES AT SODA FOUNTAINS - 

Each person, firm or corporation conducting a restaurant, cafe, lunch or sandwich stand, shall pay a 

license on each place so conducted as follows: Where the gross annual receipts during the next 

preceding year were less than $5,000 ....................................................................................$ 60.00 

$5,000 and less than $10,000................................................................................................ 120.00 











Where said gross receipts exceed $100,000 a license shall be paid in the amount of $ 720.00 plus 

2/10 of 1% on all gross receipts in excess of $100,000. 

Where a person does not conduct such a restaurant, cafe, lunch or sandwich stand as its principal 

business, but on the premises where it conducts another business, such person shall pay the license 

tax herein levied for the privilege of conducting such a restaurant, cafe, lunch or sandwich stand; and 

the receipts from such a restaurant, cafe, lunch or sandwich stand shall not be included in computing 

the amount of tax due for engaging in any other business or businesses at such location. Provided, 

however, that where a person conducts a lunch or sandwich stand in connection with the operation of 

a soda fountain in a drug store, such person shall not be subject to the license tax herein levied where 

the total amount of gross receipts for the year next preceding received from such soda fountain and 

lunch or sandwich stand do not exceed $20,000, but such person shall include such receipts from 

such soda fountain and lunch or sandwich stand in computing the amount of license tax due by it for 

operating such drug store. Provided further, that where the amount of gross receipts from such soda 

fountain and lunch or sandwich stand for the year next preceding exceed $20,000, such person shall 

include $20,000 of such gross receipts in computing the amount of license tax for which it shall be 

liable for conducting such drug store, and shall pay a license tax for conducting such soda fountain 

and lunch stand, the amount of which shall be determined by applying the rates herein prescribed to 

all receipts from said soda fountain and lunch or sandwich stand in excess of $20,000. 

The phrase “restaurant, cafe or lunch stand”, as used in this schedule, shall include a restaurant, 

cafe or lunch stand conducted by, or upon the premises of a person, firm or corporation 

contemporaneously conducting a college or commercial or industrial enterprise, and whether such 

restaurant, cafe, lunch or sandwich stands be conducted for profit or not, and whether the service of 

such restaurant, cafe, lunch or sandwich stand be limited to students or employees of the person 

conducting such college or commercial or industrial enterprise or be not so limited. 

108





NAICS 811 NAICS TITLE - Repair and Maintenance 

Industries in the Repair and Maintenance subsector restore machinery, equipment, and other 

products to working order. These establishments also typically provide general or routine 

maintenance (i.e., servicing) on such products to ensure they work efficiently and to prevent 

breakdown and unnecessary repairs. 

The NAICS structure for this subsector brings together most types of repair and maintenance 

establishments and categorizes them based on production processes (i.e., on the type of repair and 

maintenance activity performed, and the necessary skills, expertise, and processes that are found in 

different repair and maintenance establishments). This NAICS classification does not delineate 

between repair services provided to businesses versus those that serve households. Although some 

industries primarily serve either businesses or households, separation by class of customer is limited 

by the fact that many establishments serve both. Establishments repairing computers and consumer 

electronics products are two examples of such overlap. 

The Repair and Maintenance subsector does not include all establishments that do repair and 

maintenance. For example, a substantial amount of repair is done by establishments that also 

manufacture machinery, equipment, and other goods. These establishments are included in the 

Manufacturing sector in NAICS. In addition, repair of transportation equipment is often provided by 

or based at transportation facilities, such as airports, seaports, and these activities are included in the 

Transportation and Warehousing sector. A particularly unique situation exists with repair of 

buildings. Plumbing, electrical installation and repair, painting and decorating, and other 

construction-related establishments are often involved in performing installation or other work on 

new construction as well as providing repair services on existing structures. While some specialize 

in repair, it is difficult to distinguish between the two types and all have been included in the 

Construction sector. 

SCHEDULE 023 - AUTOMOBILE DETAILING AND/OR WASHING - 

Where principal business ......................................................................................................$150.00 

Where incidental business ...................................................................................................... 36.00 

NO LICENSE WILL BE ISSUED without written verification from the Department of 

Planning, Engineering and Permits indicating compliance with all Building and Zoning Codes, 

Ordinances, and Regulations. 

109

SCHEDULE 049 - CARPET AND/OR RUG CLEANING - 

Each person, firm or corporation operating a carpet or rug cleaning business, shall pay a license as 

follows: Where gross receipts for the year next preceding were 

Less than $6,000 ....................................................................................................................$ 60.00 





$40,000 and over................................................................................................................... 300.00 

SCHEDULE 181 - OIL, AUTOMOBILE, RETAIL - 

Each person, firm or corporation selling automobile oils at retail other than where sold at a gasoline 

filling station, shall pay a license in an amount equal to 6/20 of 1% of gross receipts from the sales 

of such business during the year next preceding, with a minimum license for each place where such 

oil is sold of...........................................................................................................................$120.00 

SCHEDULE 199 - PIANO TUNER - 

Each.........................................................................................................................................$20.00 

Where pipe organs are tuned and repaired: Additional ........................................................ 60.00 

SCHEDULE 215A - REPAIR SHOP (OTHER THAN AUTOMOTIVE )- 

Each person operating a repair shop (other than automotive), or engaged in the doing of repair work 

(other than automotive repair) shall, after having met all of the requirements of this section, pay a 

license as follows: 


Where 2 but less than 4 workers............................................................................................ 120.00 

Where 4 but less than 6 workers........................................................................................... 180.00 

Where 6 but less than 10 workers......................................................................................... 240.00 

Where 10 but less than 15 workers....................................................................................... 300.00 

Where 15 and over................................................................................................................ 360.00 

NO LICENSE WILL BE ISSUED without written approval or verification from the City of 

Birmingham Department of Planning, Engineering and Permits indicating that the business 

location meets all current Zoning Codes, Ordinances, and Regulations. 

Where parts, accessories, tools, machines, equipment, jewelry, and the like are sold in connection 

with said business, an additional license shall be obtained under the provisions of Schedule 165 of 

this Business License Code. 

110

SCHEDULE 215B - REPAIR SHOP (AUTOMOTIVE, PASSENGER AND NON- 

PASSENGER TRUCK, COMMERCIAL TRUCK, BUS, OR 

HEAVY DUTY EQUIPMENT - INSIDE OF BUILDING) - 

Each person engaged in the business of repairing automobiles, passenger and non-passenger 

commercial trucks, buses, and heavy duty equipment, provided that the vehicle or equipment being 

repaired is placed completely within an enclosed building, with all work being performed within said 

building, shall pay a license as follows: 


Where 2 but less than 4 workers.............................................................................................120.00 


Where 6 but less than 10 workers..................................................................................…. 240.00 

Where 10 but less than 15 workers....................................................................................... 300.00 

Where 15 and over................................................................................................................ 360.00 

Said license to include the equipping, servicing, repairing (including major engine overhaul) and 

inside storage of automobiles, passenger and non-passenger commercial trucks, buses, and heavy 

duty equipment; provided, however, said license shall not permit the storage of disabled vehicles on 

the property for more than thirty (30) calendar days in the case of vehicles awaiting repair, nor more 

than thirty (30) calendar days in the case of vehicles which have been repaired, and provided that in 

no case shall any vehicle be kept on the property in excess of sixty (60) calendar days. 

Provided, however, where automobile parts and accessories are sold in connection with automobile 

repairs, an additional license shall be obtained under the provisions of Schedule 019 of this Business 

License Code. 

Where said person operates an automobile storing and/or parking area not in connection with the 

repair of any vehicle, an additional license shall be obtained under the provisions of Schedule 020 of 


For the purposes of this section, the term “enclosed building” means any structure having walls, a 

roof, and a closeable door or doors, that encloses a space used for sheltering any residential or 

commercial occupancy. 




SCHEDULE 215C - REPAIR SHOP (AUTOMOTIVE, PASSENGER AND NON- 

PASSENGER TRUCK, COMMERCIAL TRUCK, BUS, OR 

HEAVY DUTY EQUIPMENT - INSIDE AND/OR OUTSIDE OF 

BUILDING) - 

Each person engaged in the business of repairing automobiles, passenger and non-passenger 

111

commercial trucks, buses, and heavy duty equipment outside of an enclosed building, with all work 

being performed inside and/or outside of an enclosed building, shall pay a license as follows: 




Where 6 but less than 10 workers.......................................................................................... 240.00 

Where 10 but less than 15 workers........................................................................................ 300.00 

Where 15 and over................................................................................................................. 360.00 

Said license to include the equipping, servicing, repairing (including major engine overhaul) of 

automobiles, passenger and non-passenger commercial trucks, buses, and heavy duty equipment; 

provided, however, said license shall not permit the storage of disabled vehicles on the property for 

more than thirty (30) calendar days in any case. 

Provided, however, where automobile parts and accessories are sold in connection with automobile 

repairs, an additional license shall be obtained under the provisions of Schedule 019 of this Business 

License Code. 

Where said person operates an automobile storing and/or parking area not in connection with the 

repair of any vehicle, an additional license shall be obtained under the provisions of Schedule 020 of 


For the purposes of this section, the term “enclosed building” means any structure having walls, a 

roof, and a closeable door or doors, that encloses a space used for sheltering any residential or 

commercial occupancy. 




SCHEDULE 251 - WATCHMAKER AND REPAIR - 

Each worker ............................................................................................................................$60.00 

Where watches, parts, accessories, tools, jewelry, and the like are sold in connection with said 

business, an additional license shall be obtained under the provisions of Schedule 165 of this 

Business License Code. 

SCHEDULE 170B - WRECKERS - 

(a) Each and every person, firm or corporation operating or causing to be operated within the City 

of Birmingham any wrecker for the towing of automotive vehicles within the City of Birmingham, 

or coming into the City of Birmingham to take a vehicle out, for hire or reward shall pay, for each 

112

wrecker of not more than 12,000 pounds gross vehicle weight..............................................$24.00 

12,001 to 42,000 pounds of gross vehicle weight................................................................... 48.00 

Over 42,000 pounds of gross vehicle weight........................................................................... 60.00 

For the purpose of this schedule, gross vehicle weight shall mean the empty weight of the wrecker 

plus the heaviest load to be carried. 

(b) Where parking and/or storing of inoperable vehicles is engaged in as an adjunct to operating a 

business under the provisions of this schedule, a separate license shall be obtained under Schedule 

020, Subsections (a) and (b) Schedule 145 (Junk Yards, Junk Dealers and/or Scrap Metal Dealers) of 

this Business License Code, subject to the provisions of the City of Birmingham’s Zoning 

Ordinance, as well as approval of the City Council. 

No license will be issued unless and until applicant has met the following requirements: 

(1) Approval by the Birmingham Police Department upon proof of compliance with all 

applicable laws and ordinances; 

(2) Proof of proper insurance on file in the City Clerk’s Office pursuant to Section 12-17-26, 

General Code of the City of Birmingham 1980, as amended and as it may be amended; 

(3) Vehicle Inspection by the Birmingham Police Department and approval thereof, upon 

compliance with applicable laws and ordinances; and 

(4) Proper zoning of business location. 

License stickers issued by the department shall be prominently displayed on any wrecker operating 

within the City of Birmingham. It shall be unlawful to operate any wrecker within the City of 

Birmingham without having met the requirements outlined in this section. 



NAICS 812 NAICS TITLE - Personal and Laundry Services 

Industries in the Personal and Laundry Services subsector group establishments that provide 

personal and laundry services to individuals, households, and businesses. Services performed 

include: personal care services; death care services; laundry and dry-cleaning services; and a wide 

range of other personal services, such as pet care (except veterinary) services, photofinishing 

services, temporary parking services, and dating services. 

The Personal and Laundry Services subsector is by no means all-inclusive of the services that could 

be termed personal services (i.e., those provided to individuals rather than businesses). There are 

113

many other subsectors, as well as sectors, that provide services to persons. Establishments providing 

legal, accounting, tax preparation, architectural, portrait photography, and similar professional 

services are classified in Sector 54, Professional, Scientific, and Technical Services; those providing 

job placement, travel arrangement, home security, interior and exterior house cleaning, 

exterminating, lawn and garden care, and similar support services are classified in Sector 56, 

Administrative and Support, Waste Management and Remediation Services; those providing health 

and social services are classified in Sector 62, Health Care and Social Assistance; those providing 

amusement and recreation services are classified in Sector 71, Arts, Entertainment and Recreation; 

those providing educational instruction are classified in Sector 61, Educational Services; those 

providing repair services are classified in Subsector 811, Repair and Maintenance; and those 

providing spiritual, civic, and advocacy services are classified in Subsector 813, Religious, 

Grantmaking, Civic, Professional, and Similar Organizations. 

SCHEDULE 020 - AUTOMOBILE STORING OR PARKING - 

Each person engaged in the business of storing and/or parking automobiles or other vehicles, 

whether operable or inoperable, whether attended or not, for a fee or other charge, and/or holding out 

space as available for such storing and/or parking, whether used or not, shall pay a license as 

follows: 

(a) 

(b) 

(c) 

(d) 

Where the space available for such parking and/or storing is 7,500 square feet or less 

...................................................................................................................................$200.00 

Where space available exceeds 7,500 square feet, the license amount is $200.00 plus an 

amount calculated as follows: For each 3,000 square feet or fractional part thereof of space 

in excess of 7,500 square feet ...................................................................................$110.00 

Where the area available for automobile parking is more than four times the ground area and 

where more than one-half of the parking spaces are available for transient parking 

(commonly known as a parking deck)......................................................................$200.00 

Where only trailers are parked (commonly known as house trailers), the license is to be 

one-fourth of the amount calculated using items (a) & (b) above, with a minimum license in 

any case for trailer parking of...................................................................................$110.00 

The term “available space” as used in this schedule means all floor or ground space, including 

driveways used in connection with said business, except ramps and/or elevators used in the 

movement of vehicles from one level to another, and which is held out as available for storing and/or 

parking automobiles or other vehicles, whether used or not. 

NO LICENSE WILL BE ISSUED unless the business location is approved by the City of 

Birmingham Department of Planning, Engineering and Permits as having met zoning 

requirements. 

114

SCHEDULE 022 - AUTOMOBILE PARKING – SPECIAL EVENTS / SPORTING 

EVENTS 

Each person engaged in the business of using a plot of land, lot, parcel, yard, enclosure, structure, or 

any portion thereof, to park, house or keep vehicles, and for which a charge is made, and which is 

customarily available during special events and/or sporting events of short duration which will 

occur, either wholly or partially, on City properties and/or rights-of-way, where the space available 

for such parking is greater than 10 vehicles, the license fee is ……………………………….. 

$200.00 

Provided, however, that any person operating an automobile parking area where the space available 

for parking, housing or keeping vehicles is less than or equal to 10 vehicles, shall be exempt from 

the payment of any license under this schedule. 

SCHEDULE 032 - BARBER SHOP - 

For each shop operated, a license shall be paid upon the following basis or measurement: 

For each chair set up in such shop whether being operated or not ........................................$30.00 

For each manicurist working in such shop .............................................................................$30.00 

SCHEDULE 038 - BOOTBLACKING - 

Each person, firm or corporation engaged in bootblacking shall pay an amount in dollars equal to 

nine multiplied by the number of patrons who can be accommodated at one time by the seating 

facilities provided for bootblacking purposes, but in no event less than ...............................$18.00 

SCHEDULE 051 - CEMETERY COMPANIES - 

Each person, firm or corporation where gross annual business from said business from the previous 

year was 






$80,000 and less than $100,000.......................................................................................... 1,000.00 


SCHEDULE 094 - DRY CLEANING - 

Each person, firm or corporation engaged in the business of dry cleaning (other than rug cleaning) 

shall pay a basic license of $100.000, plus an additional amount to be determined as follows: 

For each pick-up station operated in connection with said business .....................................$40.00 

115

Plus, for each vehicle, whether owned or not, and operated in connection with said business 

.................................................................................................................................................$40.00 

Each vehicle used in delivering or picking up dry cleaning whether such vehicle is owned or not by 

the licensee, but for whom business is being done, shall carry either a placard or other designation in 

some conspicuous place on the outside thereof easily readable at a distance of 50 feet, showing the 

name of the dry cleaning plant for which they are picking up or delivering dry cleaning. 

SCHEDULE 124 - HAIRDRESSERS OR BEAUTY PARLORS - 

Each person, firm, or corporation engaged in the business of operating a beauty parlor or other place 

where hairdressing, hairstyling, facial treatment, or manicuring is done shall pay a license based 

upon or determined by the number of persons working as operators therein as follows: Where only 

one person works therein as operator, whether such person be the proprietor or not ............$30.00 

Where two or more persons work therein as operators, the owner or proprietor of such beauty parlor 

shall pay a license of ..............................................................................................................$30.00 

Plus $30.00 for each additional operator in excess of one. 

SCHEDULE 125 - HAT CLEANING - 

Each person, firm or corporation engaged in the business of hat cleaning: 


Where two and less than four workers................................................................................... 120.00 

Where four and less than six workers.................................................................................... 180.00 

Where six and less than ten workers...................................................................................... 240.00 

Where ten and less than fifteen workers............................................................................... 300.00 

Where fifteen workers and over............................................................................................ 360.00 

The term “worker” as herein used, means only those who are actually engaged either in part or 

whole time, in the actual process of cleaning hats. 

SCHEDULE 149 - LAUNDRIES - 

Each person, firm or corporation operating a laundry shall pay a basic license of $200.00 plus an 

additional amount to be determined as follows: 

For each pick-up station operated in connection with said business .....................................$40.00 

Plus, for each vehicle, whether owned or not, and operated in connection with said business 

.................................................................................................................................................$40.00 

Each vehicle used in delivering or picking up laundry, or dry cleaning, whether such vehicle is 

owned or not by the licensee, shall carry either a placard or other designation in some conspicuous 

place on the outside thereof easily readable at a distance of 50 feet, showing the name of the laundry, 

or dry cleaning plant for which they are picking up or delivering laundry and/or dry cleaning. This 

license not to include rug cleaning. 

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SCHEDULE 207 - PRESSING CLUB - 

Each person, firm or corporation operating by hand or machine a pressing shop, where not more than 

one machine is installed .........................................................................................................$60.00 

Where two or more machines .................................................................................................. 84.00 

Three or more machines......................................................................................................... 120.00 

The pressing club license will permit dry cleaning and pressing incidental thereto, when such dry 

cleaning business does not constitute more than 25% of the total gross business of the pressing club 

provided, however, that the owner or operator of said pressing club posts in the office or the place of 

business in a conspicuous place where it can readily be seen by the public entering therein, a placard 

not less than 8 inches by 15 inches in size, showing thereon the name of the cleaner for whom said 

pressing club is agent for the dry cleaning work done or stating on said placard that said dry cleaning 

work done or stating on said placard that said dry cleaning is performed by the owner or operator in 

his own place of business. In the absence of such placard being posted as above provided, a dry 

cleaning license as otherwise provided in this Code shall be collected from such pressing club, doing 

any dry cleaning. 

SCHEDULE 223 - SHOE REPAIRING - 

(a) Where machinery is used, to pay under Repair Shop Schedule 215. 

Where no machinery used, each worker.................................................................................$18.00 

(b) Each pick-up station accepting shoes for repair at another location shall pay a license of $40.00 

in addition to all other licenses. 

SCHEDULE 231 - TAILORING - 

Each person, firm or corporation engaged in the business of tailoring wearing apparel or acting as 

agent for same or soliciting orders for same, whether the tailoring is done either within or without 

the City of Birmingham, shall pay a license as follows: Where gross receipts from the previous year 

were less than $5,000..............................................................................................................$60.00 





The above license is to include the rental of wearing apparel. 

SCHEDULE 243 - UNDERTAKERS - 

(a) Each person where the gross annual business is $100,000 or less .................................$400.00 

(b) And for each $50,000 or fractional part thereof in excess of $100,000..........................$120.00 

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SCHEDULE 245 - VENDING MACHINES AND/OR COIN-OPERATED 

MACHINES - NOT TO INCLUDE TABLES ON WHICH THE 

GAME OF POOL OR BILLIARDS MAY BE PLAYED OR 

COIN OPERATED FILM MACHINES - 

(h) If the machine is a washer, dryer, or like machine, and is operated through the use of coin or 

coins, token or tokens, the license fee shall be .......................................................................$10.00 



NAICS 923 

NAICS TITLE - Administration of Human Resource 

Programs 

The Administration of Human Resource Programs subsector groups government establishments 

primarily engaged in the administration of human resource programs. 

SCHEDULE 146 - LABOR AGENT OR EMPLOYMENT AGENCY - 

Each person, firm or corporation operating as a labor agent or as employment agency shall pay a 

license computed as follows: Where gross fees or service charges for the year next preceding were 







$60,000 and less than $70,000............................................................................................ 1,000.00 

$70,000 and less than $80,000 ........................................................................................... 1,100.00 

$80,000 and over................................................................................................................. 1,200.00 

This schedule does not apply to Temporary Employment Services/ Agencies. 



NAICS 999 

NAICS TITLE – Unclassified Establishments (General 

Category) 

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Unclassified miscellaneous business and personal services not elsewhere classified. 

SCHEDULE 007A - AGENTS, DEALERS OR OTHER BUSINESS - 

Each person, firm, or corporation who as principal, agent or in any other capacity shall engage in or 

transact any trade, business, commerce, occupation, vocation or profession and for whom no other 

license is specifically required by the Code, shall pay a license as follows: Where gross annual 

business from said business from the previous year is 

Less than $ 5,000 ..................................................................................................................$60.00 





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ARTICLE II 

CITY OF BIRMINGHAM BUSINESS LICENSE CODE 

ENFORCEMENT PROVISIONS 

TO PREVENT EVASION OF THE LICENSE TAX LAWS OF THE CITY OF 

BIRMINGHAM AND TO PROVIDE MEANS FOR THE ASCERTAINMENT AND 

COLLECTION OF THE CORRECT AMOUNT OF LICENSE TAXES DUE TO THE CITY 

OF BIRMINGHAM - 

Section 1. DEFINITIONS. For the purposes of this Business License Code, unless the context 

clearly requires otherwise, the words and phrases used herein shall have the meanings ascribed to 

them in this section. When not inconsistent with the context, words used in the present tense include 

the future, words in the singular number include the plural number, words in the plural number 

include the singular number, words in the masculine include the feminine and the neuter, and the 

word “shall” is always mandatory and not merely directory: 

(a) 

(b) 

(c) 

“Amount of Business”, unless the contrary clearly appears, means the gross receipts of the 

business and shall not contemplate any deduction for any purpose not specifically provided 

for. 

“Annualization” means estimation, extended for a twelve (12) month period, based on 

reported gross receipts for a prior period of less than a twelve (12) month calendar year 

period. 

“Applicant” means any person who applies for a license or a license renewal under the 

provisions of this Business License Code. 

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(d) 

(e) 

“Business” means and includes all activities engaged in or caused to be engaged in within 

the city, including any commercial or industrial enterprise, trade, profession, occupation, 

vocation, calling, or livelihood, including lease or rental of residential or nonresidential real 

estate, and every other kind of activity whether or not carried on for gain or profit, and 

whether or not engaged in as a principal or as an independent contractor, but shall not 

include the services rendered by an employee to his employer. 

“Business License” means an annual license issued for the privilege of doing any kind of 

business, trade, profession, or any other activity in the City, by whatever name called, the 

license is required to be conspicuously posted or displayed as evidence of a business’ 

payment of the tax required by the provisions of this Business License Code, and shall herein 

be referred to as “license” except as otherwise specified. 

“Business License Remittance Form” means any business license return, renewal reminder 

notice, or other writing on which a taxpayer calculates its business license tax liability for all 

or part of the license year and remits the amount so calculated with the form. 

(f) 

(g) 

(h) 

(i) 

(j) 

(k) 

“City” means the City of Birmingham, Alabama. 

“Commercial Solid Waste Facility” means a site or facility receiving solid waste, as defined 

herein, not generated on site, for treatment, utilization, recycling, processing, transportation 

or disposal of solid waste, including transfer stations, transfer facilities, incinerators, sanitary 

or other landfill facilities, facilities for separating and preparing solid waste for reuse, 

facilities for converting solid waste to energy or other facilities necessary or desirable in 

connection therewith, and to which a fee is paid or other consideration given for such 

treatment, utilization, recycling, processing, transportation or disposal. 

“Contractor” means any person who accepts orders or contracts from the owner of real 

property to assume authority or control, or to supervise, manage, or direct the work of others, 

or who is delegated authority by the owner to do so, whether at a fixed price or on a 

cost-plus basis, for doing any work in any building or structure, or for doing any paving or 

curbing, or for excavating or grading earth, rock or other material, or for constructing any 

sewer, street, road, bridge, dam or railroad, or for any other type of construction or 

installation work, or for demolishing any building or other structure, or for moving any 

building or other structure from one location to another. 

“Department” means the Department of Finance of the City of Birmingham, and includes 

the Director of Finance. 

“Director of Finance” means the Director of Finance of the City of Birmingham, Alabama, 

or his or her duly authorized agent. 

“Engaged in Business” means the transacting and carrying on, or managing, or operating of 

a business whether as owner, or by means of an officer, manager, employee, or lessee. 

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(l) 

(m) 

(n) 

“Final Assessment” means the final notice of value, underpayment, or nonpayment of any 

tax administered by the department. 

“Gross Annual Business”, unless the contrary clearly appears, shall mean the gross receipts 

of the business, and shall not contemplate any deductions for any purpose not specifically 

provided for. 

“Gross Receipts”, a 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, unless the contrary clearly 

appears, and shall also mean the total revenue, without limitation to the amount of the sale 

price of all sales, the total amount charged for the performance of any act or service of 

whatever nature it may be, for which a charge is made or credit allowed, whether or not such 

act or service is done as a part of or in connection with the sale of materials, goods, wares, or 

merchandise and shall include the entire receipts, rents, royalties, cash, credit, and property 

of any kind or nature, without any deduction there from on account of the cost of goods sold 

or expenses incurred, the cost of materials used, labor or service cost, interest paid or 

payable, or loss or other expenses whatsoever of the business, vocation, occupation, or 

profession engaged in, including all receipts from sales regardless of the place where the sale 

was solicited, or place where the contract of sale was consummated or the place of delivery, 

and shall include the amount of any federal excise tax, or any other tax imposed on sales by 

retailers or wholesalers, except the Alabama Sales Tax levied pursuant to Title 40, Chapter 

23, Article 1, Code of Alabama 1975, and Jefferson County Sales Tax, levied pursuant to 

Act 387, 1965 Regular Legislative Session, and except Birmingham Sales Tax levied 

pursuant to Ordinance No. 97-185 as now or hereafter amended, and shall not contemplate 

any deductions for any purpose not specifically or expressly provided for herein. 

1. 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 taxes 

levied pursuant to Article 3, Chapter 21, Title 40; license taxes levied pursuant to Article 2, 

Chapter 21, Title 40; 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. 

2. A different basis for calculating the business license may be used by a municipality with 

respect to certain categories of taxpayers as prescribed in Section 11-51-90.2. 

3. For a utility or other entity described in Section 11-51-129, gross receipts shall be limited 

to the gross receipts derived from the retail furnishing of utility services within a 

municipality during the preceding year that are taxed under Article 3 of Chapter 21 of Title 

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40, 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 a municipality. 

4. Gross receipts shall not include dividends or other distributions received by a corporation, 

or proceeds from borrowings, 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. 

(o) 

(p) 

(q) 

(r) 

(s) 

(t) 

(u) 

(v) 

“Gross Sales”, unless the contrary clearly appears, shall mean the gross receipts of the 

business, and shall not contemplate any deductions for any purpose not specifically provided 

for. 

“License Year” means and the “calendar year” which includes the twelve (12) month period 

beginning on January 1st of each year and ending on December 31st of the same year. 

“Notice of Appeal” means any written notice sufficient to identify the name of the taxpayer 

or other party appealing, the specific matter appealed from, the basis for that appeal, and the 

relief sought. 

“Person” means and includes any individual, firm, foreign or domestic corporation, 

partnership, association, joint-stock company or joint-stock corporation, trust, business 

trust, cooperative non-profit membership, joint venture, estate, receiver, syndicate, holding 

company, society, limited liability company, limited liability partnership, unincorporated 

organization, and any other group or entity, or combination acting as a unit, in the singular or 

plural, and shall also include the agent or employee having charge or control of a business in 

the absence of the principals. 

“Permit” means a written authorization, or permission to engage in or participate in some 

regulated or otherwise controlled activity. Under the provisions of this Code section, a 

“permit” is not equivalent to a” license”, and vice-versa. 

“Petition for Refund” means a written request for a refund of tax previously paid, including 

in the form of an amended return. Unless otherwise provided by law, such request shall 

include sufficient information to identify the amount of tax overpaid, the taxpayer, the period 

included, the reasons for the refund and sufficient documentation as required by the Director 

of Finance. 

“Petition for Review” means a written document filed with the department in response to a 

preliminary assessment in which the taxpayer sets forth reasonably specific objections for 

the preliminary assessment. 

“Preliminary Assessment” shall mean the preliminary notice of value or underpayment of 

any tax administered by the department. 

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(w) “Private Auditing or Collecting Firm” means any person in the business of collecting, 

through contract or otherwise, local license fees or for the City of Birmingham, or auditing 

any taxpayer, through the examination of books and records, for the City of Birmingham. 

(x) 

(y) 

(z) 

(aa) 

(bb) 

(cc) 

(dd) 

“Return” shall mean any report, document, or other statement required to be filed with the 

department for the purpose of paying, reporting, or determining the proper amount of value 

or tax due. 

“Solid Waste” means any garbage, rubbish, putrescible waste, offal, dead animals, 

demolition materials, refuse or sludge from a water treatment plant, water supply treatment 

plant or air pollution control facility, discarded materials, including solid, liquid, semi-solid 

or contained gaseous material resulting from industrial, commercial, mining, medical, and 

agricultural operations, including hazardous, infectious and toxic materials or waste, 

discarded materials from community and household activities and other like matter or 

materials. 

“Solid Waste Facility” or “Facility” means any land, building, plant, system, facility, 

trucks, and other motor vehicles, equipment or other property, whether real, personal, or 

mixed, or any combination of either thereof, used or useful or capable of future use in 

connection with the treatment, utilization, recycling, processing, transporting, or disposal of 

solid waste, including a transfer facility, or station, incinerators, sanitary or other landfill 

facilities, facilities for separating and preparing solid waste for reuse, facilities for converting 

solid waste to energy or other facilities necessary or desirable in connection therewith. 

“Subcontractor” means and includes a contractor who is generally licensed to perform one 

type of work for which a contractor's license is required, and who performs such work under 

subcontract to a general contractor. A subcontractor, nonetheless, may be a person who 

performs such work as is authorized by his license under direct contract with the owner of 

property, in which capacity the subcontractor will perform in the role of a contractor, or, he 

may perform only the types of work for which a contractor's license is required or award 

subcontracts to other subcontractors. 

“Sworn Statement” means an affidavit sworn to before a person authorized to take oaths, or 

a declaration, certification, or verified affidavit made under penalty of perjury. 

“Tax” means any amount, including applicable penalty levied or assessed against a taxpayer 

and which the department is required or authorized to administer under the provisions of this 


“Taxpayer” means any person subject to or liable for taxes herein levied; any person 

required to file a return with respect to, or to pay or remit the tax herein levied or to report 

any information or value to the department, or its designee; or any person required to obtain, 

or holding any interest in any license issued by the department, or its designee, or any person 

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that may be affected by any act or refusal to act by the department, or its designee, or to keep 

any records required by this Code. 

(ee) 

(ff) 

(gg) 

(hh) 

(ii) 

(jj) 

(kk) 

(ll) 

“Taxpayer’s Authorized Representative” means any individual with written authority or 

power of attorney to represent a taxpayer before the department; provided, however, that 

nothing herein shall be construed as entitling any such individual who is not a licensed 

attorney to engage in the practice of law. 

“Taxpayers’ Bill of Rights Pamphlet” means a written pamphlet to be distributed by the 

department to all taxpayers whose books and records are being examined by the department, 

at or before the commencement of an examination, explaining in simple and non-technical 

terms, the role of the department and the rights of the taxpayer whose books and records are 

being examined by the department during the examination and which shall be promptly 

revised from time to time to reflect any changes in the applicable law or rules. 

“Transfer Facility” means a facility which receives and temporarily stores solid waste at a 

location other than the generation site, and which facilitates the bulk transfer of accumulated 

solid waste to a facility for further processing or disposal. The term includes land affected 

during the lifetime of the operations, including, but not limited to, areas where storage or 

transfer actually occurs, support facilities, borrowed areas, offices, equipment sheds, air and 

water pollution control and treatment systems, access roads, associated on-site or contiguous 

collection and transportation facilities, closure and post closure care and maintenance 

activities, and other activities in which the natural surface has been disturbed as a result of or 

incidental to operation of a transfer station. A facility is a transfer facility regardless of 

whether it reduces the bulk or volume of waste. The term does not include portable storage 

containers used for the collection of municipal waste other than special handling waste. 

References to the “Code of Alabama 1975” shall mean such sections as are currently in 

effect and as it or they may be amended. 

Where the phrase “reasonable cause” is used in this Code, it shall include, but not be 

limited to, those instances in which the taxpayer has acted in good faith. The burden of 

proving reasonable cause shall be on the taxpayer. 

Where the words “code” or “ordinance” is used in this Code, they shall be used 

interchangeably. 

Where the words “notice” or “return” are used in this Code, they shall be used 

interchangeably. 

Where the word “designee” is used in this code, it shall mean an agent of a taxing 

jurisdiction authorized to administer or collect, or both, the jurisdiction’s business license 

taxes, which may include the City or a “private auditing or collections firm” as defined in 

Section 40-2A-3. 

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Section 2. APPLICATION FOR AND ISSUANCE OF BUSINESS LICENSE. 

2.1 APPLICATION--WHERE TO APPLY AND CONTENTS OF APPLICATION. 

(a) Applications for all licenses required by this Business License Code shall be made in writing 

to the Finance Department of the City of Birmingham upon a form prescribed by the 

department in the absence of any provision to the contrary. 

(b) 

Applications must include, but shall not be limited to the following information and/or 

documents: 

1. The full, legal name of the applicant. (If the applicant is a corporation, provide the 

names and addresses of all corporate officers. If the applicant is a partnership, 

provide the names and addresses of all the partners.) 

2. The trade name or names under which the company will conduct business, also 

known as the “DBA” (doing business as) name. 

3. The mailing address to which notices and correspondence will be sent. 

4. The complete address of the physical business location. A Post Office Box cannot be 

used as a physical business location address. 

5. A complete description of the business activity and resulting product or service, as 

well as the type of business operation (whether manufacturer, wholesaler, contractor, 

etc.) and the form of business organization (whether corporation, partnership, 

proprietorship, LLC, LLP, etc). 

6. The date business operations began or will begin. 

7. The date the application is made. 

8. The number of employees involved in the business. 

9. A complete listing of the full legal names and titles of all partners, corporate officers, 

etc. 

10. Signature of applicant, whether owner, partner, corporate officer, or legal designated 

agent, certifying to the accuracy of the information contained therein. 

11. Federal tax identification number, and applicable State of Alabama Tax identification 

numbers for Sales Tax, Use Tax, etc. 

12. Photo identification, issued by a state, of each applicant, owner, partner, or corporate 

officer. 

13. A copy of articles of incorporation or articles of organization, if applicable. 

14. A copy of the Certificate of Authority to do business in the State of Alabama issued 

by the Alabama Secretary of State. 

15. Such further information as the department may deem necessary to correctly identify 

business owners, to properly classify the business operation, and/or to enable the 

department to issue the business license for which application is being made. 

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(c) The completion and submission of an application form does not guarantee the approval or 

subsequent issuance of a license to do business. Any prerequisites for a particular type and 

location of the business must be satisfied prior to licensing. 

(d) If a business intends to maintain a physical location within the City, there are 

normally zoning and building code approvals required prior to the issuance of a business 

license. 

2.2 APPLICATION--MISREPRESENTATION. Any willful misrepresentation of a material fact 

in any application required by this Business License Code, or to any City law enforcement officer, or 

to the Director of Finance in the performance of his duties pursuant hereto, is a violation of this 

Code, and shall be deemed a misdemeanor, and in addition to the punishment provided herein, such 

willful misrepresentation shall be grounds for denial of a license or revocation if one has been 

issued, as provided in Section 24 of this Business License Code. 

2.3 ISSUANCE OF LICENSE--SWORN STATEMENTS; ISSUANCE OF LICENSE 

CONDITIONAL. 

(a) Sworn Statements Required. In all cases where the amount of license tax is dependent 

upon the amount of business done, amount of sales, gross receipts and gross sales, value of 

furniture and other equipment, stock, capital invested, number of helpers or employees, 

amount of space occupied, or any factor or factors whatsoever either of the same kind as the 

foregoing enumerations or of a different kind there from, it shall be the duty of the person 

subject to such tax to render to the Director of Finance, on or prior to the date when such tax 

becomes due, a sworn statement showing the total business done, amount of sales, receipts, 

stock, value of furniture and other equipment, capital invested, number of helpers or 

employees, amount of space occupied, or other factor or factors herein above mentioned, 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 he is subject. 

(b) 

(c) 

Issuance of License Conditional. Upon receipt of any license tax based upon the 

classifications of such person as shown by such sworn statement as required by Section 

2.3(a) above, the Director of Finance shall issue the appropriate license, but the issuance and 

grant thereof is expressly conditional upon the truth and accuracy of such sworn statement 

and the same shall be revocable by the Council of the City of Birmingham as inadvertently 

and mistakenly granted and issued whenever it shall be made to satisfactorily appear to said 

Council that the said sworn statement is false or incorrect or that the holder of such license 

has not paid to the City of Birmingham the correct amount of license tax. 

Regulated Licenses. Prior to issuing a business license to a taxpayer, which shall be issued 

to the licensee based upon the established contractor category, who is subject to the 

jurisdiction of a particular state licensing board, the taxing jurisdiction shall attempt to 

confirm from the board that the taxpayer is duly licensed by and in good standing with that 

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oard. Provided that the failure of the department to receive such confirmation due to a good 

faith error or other reasonable cause shall absolve the department and its employees or 

agents from any civil liability or criminal penalty that would otherwise arise or accrue if it is 

determined that the taxpayer was not in good standing at the time of filing the license firm. 

The receipt by the department of what appears to be a true and accurate copy of the 

taxpayer’s card or certificate, issued by the particular state licensing board within 14 months 

of the date on which the taxpayer applies for a business license, shall constitute reasonable 

cause. 

2.4 ISSUANCE OF LICENSE--PAYMENT OF OTHER LICENSES NOT EXCUSED. Any 

person required to pay a license tax for conducting a business under the provisions of this Business 

License Code shall not be relieved from the payment of any license tax for the privilege of 

conducting such business required under any other provision of this Code or any other ordinance or 

regulation of the City, and such person shall remain subject to all regulatory provisions. 

2.5 ISSUANCE OF LICENSE--UNLAWFUL MANNER OF OPERATION PROHIBITED. 

The granting of a license for a business shall not be deemed a permit to conduct the same in an 

unlawful manner or on premises where such business is prohibited by law. 

2.6 ISSUANCE OF LICENSE--LICENSE DOES NOT PERMIT BUSINESS OTHERWISE 

PROHIBITED. The business license issued pursuant to the provisions of this Code constitutes a 

receipt for the license tax paid and shall have no other legal effect. A business license is a 

requirement, not a permit, to transact and carry on any business activity within this City. The 

business license issued is evidence only of the fact that such tax has been paid. Neither the payment 

of the tax nor the possession of the business license issued authorizes, permits, or allows the doing of 

any act which the person holding the same would not otherwise be entitled to do; and any permit, 

license, variance, or other instrument of approval or evidence that any conditions exist as required 

by any other section of this ordinance or by any statute or code provision of the City must first be 

obtained or complied with before the doing of any act or thing for which it is required. 

2.7 ISSUANCE OF LICENSE--NO REQUIRED PERMITS WAIVED. Persons required to pay 

a license tax for transacting and carrying on any business under this ordinance shall not be relieved 

from the payment of any additional permit fees for the privilege of carrying on any similar or related 

activity under any other ordinance of the City, and shall remain subject to the regulatory provisions 

of other ordinances and laws. 

2.8 ISSUANCE OF LICENSE--UNPAID TAXES. No business license for any succeeding, 

current or unexpired tax period shall knowingly be issued to any person, who at the time of 

application is indebted to the City for any unpaid tax. The total indebtedness shall include the total 

tax due plus penalties for failure to pay the tax when due. 

2.9 FALSE OATH TO PROCURE LICENSE. It shall be unlawful for any person to give, 

submit, exhibit or present to the City of Birmingham, the Director of Finance, or to his designated 

agent, any false, deceptive or misleading statement, affidavit, certificate, book or record entry, or 

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other document, relating to the amount of capital invested, the value of goods, stocks, or 

merchandise, the amounts or volume of sales, receipts or commissions, the number of employees, 

the number of vehicles used, or any other data, record of information required by the License Code 

of the City of Birmingham to determine the amount of license due. 

2.10 USE OF LICENSE BY UNLICENSED PERSON. No person holding a license required by 

this Business License Code shall permit any unlicensed independent contractor, transient dealer, or 

other person to use the license, the licensed premises or the licensee's name for the purpose of 

evading payment of any license fee or of evading any other provision of this Business License Code. 

2.11 Business License Purchase. Every taxpayer required to purchase a business license under 

this ordinance shall: 

(a) 

(b) 

Purchase a business license for each location at which it does business within the 

City, except as otherwise provided by the City. 

Except as provided in Section 11-51-193, with respect to taxpayers subject to state 

licensing board oversight, be classified into one or more of the 2002 North American 

Industrial Classification System (“NAICS”) sectors and applicable sub-sectors, 

industry groups, industries and U. S. industries. 

2.12 MORE THAN ONE LINE OF BUSINESS. Any taxpayer engaged at one location in more 

than one line of business falling within separate NAICS sector or sub-sectors, for which a business 

license is or may be required by the department in accordance with this ordinance, shall take out and 

pay for a license for each separate NAICS sector or sub-sectors from which the taxpayer derived 

more than thirty five percent (35%) of its gross receipts during the preceding license year. Provided, 

however, that for each business license, the gross receipts which shall be taxed with regard to such 

license shall, except as provided in subsection (b)and other provisions of this ordinance, be only 

those gross receipts which arise within the line of business which is the subject of the license. 

a. The city may, in its discretion as evidenced by adoption of this ordinance, 

increase the ten percent (10%) gross receipts threshold to no more than thirty-five 

percent (35%). 

b. Nothing herein shall be construed to exempt the gross receipts derived from one or 

more additional lines of business of the taxpayer if those gross receipts do not exceed 

the required threshold for the purchase of a second or multiple business license. 

Instead, those gross receipts shall be included in the business license for the 

taxpayer’s primary line of business. 

Nothing herein shall be construed to exempt the gross receipts derived from one or 

more additional lines of business of the taxpayer if those gross receipts do not exceed the 

required threshold for the purchase of a second or multiple business license. Instead, 

those gross receipts shall be included in the business license for the taxpayer’s primary 

line of business. 

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Section 3. EXEMPTIONS. 

3.1 PHYSICIANS, DENTISTS, ETC. No license shall be required of any dentist, physician, 

surgeon, optometrist or veterinarian for the first two years succeeding his first instance of licensure 

or admission to the practice of his profession. The two-year period of exemption herein provided 

shall begin from the first licensure, authorization or admission to practice regardless of in what state, 

territory or district the said first licensure, authorization or admission occurred. 

3.2 NON-PROFIT ORGANIZATIONS. Non-profit organizations which have been granted 

exemptions from business license taxation by Acts of the Alabama Legislature are exempt from City 

license taxes. The legislative act, or a copy thereof, must be submitted to the department in order to 

be eligible for the grant of such exemption. Non-profit organizations are NOT automatically exempt 

from the provisions of this Business License Code by virtue of having qualified for non-profit status 

on the federal income tax level. 

3.3 FARMERS. No license shall be required of any farmer, or other individual engaged in the 

production of farm products for the sale or other disposition exclusively of goods or commodities 

produced by them. 

(a) 

(b) 

“Growers Permit” Required. When any farmer or other individual shall claim to be exempt 

from the payment of license, he shall file with the Director of Finance annually, a valid 

“Grower’s Permit” issued by the County Agent through the authority of the State of 

Alabama Department of Agriculture. Such “Grower’s Permit” shall be valid only for such 

person(s) named in said permit and for such items as listed in said permit. 

False Statements-Penalties. Any person who shall make any false statement as to the 

ownership, entitlement, authorization, or authenticity of any such “Growers Permit” 

provided for in Section 3.3(a) hereof; and upon the basis of which a City business license 

exemption was granted shall be guilty of a misdemeanor and upon conviction shall be fined 

not less than fifty dollars ($50.00), nor more than five hundred dollars ($500.00) for each 

offense, and in addition may be imprisoned for a period not to exceed six (6) months, or by 

both such fine and imprisonment. 

3.4 UNLAWFUL TO SELL WITHOUT “GROWER’S PERMIT”. It shall be unlawful for any 

farmer or other individual engaged in the production of farm products to sell within the corporate 

limits of the City of Birmingham any goods or commodities produced by them without first having 

procured the “Grower’s Permit” provided for by Section 3.3(a) of this License Code. 

Section 4. LICENSE REQUIRED TO ENGAGE IN BUSINESS. 

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i. Unlawful to Commence, Engage in, or Continue in Business Without 

License. It shall be unlawful for any person, taxpayer, or agent of a person 

or taxpayer to commence, or engage in any business, vocation, occupation or 

profession in the City, who is not otherwise exempt there from under the 

provisions of this License Code, without first having procured a license 

therefor, or to continue in any business, vocation, occupation, or profession 

after the expiration of a license previously issued, without obtaining a new 

license. 

(a) Persons Liable. Persons engaged in a profession, vocation or 

occupation who have a proprietary interest, ownership interest, 

private practice or are sole practitioners of such profession, vocation 

or occupation, or who are independent contractors receiving an IRS 

Form 1099-M, are required to obtain a business license for engaging 

in such activity. Any person who is compensated in wages as an 

employee, and is not a sole practitioner, or is not a member of a 

professional corporation or LLC, or a partner in an LLP, or who is 

not an independent contractor receiving an IRS Form 1099-M, 

regardless of whether they engage in a profession such as attorney, 

physician, accountant, or engineer, shall not be subject to the 

business license tax herein levied, but shall, instead, be subject to the 

Occupational Tax levied pursuant to Ordinance No. 97-184, “The 

Occupational Tax Code of the City of Birmingham”, as amended. 

ii. Each Day in Violation Constitutes Separate Offense. Each day during 

which said business, vocation, occupation or profession is so engaged in shall 

constitute a separate offense. The engaging in a business, vocation, 

occupation or profession shall include any offer to sell, any soliciting of 

orders for sale, or any offering of services, whether or not the same shall 

result in a sale or the furnishing of any service. 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 five hundred ($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 the same. Each day shall constitute a separate 

offense. 

iii. Maintenance of Place of Business Prima Facie Evidence. Maintenance of 

a place for the carrying on of a business, vocation, occupation or profession 

shall be prima facie evidence that the person, firm or corporation is carrying 

on or conducting business. 

4.1 LICENSE TERM; MINIMUMS. The license term and the minimum amount for a business 

license are as follows: 

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(a) 

(b) 

(c) 

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 $ 100.00. 

Half Year. Any business, trade, occupation or profession is based on a flat rate and 

is taken out after July 1, only one half (1/2) of the license shall be charged 

and collected, except for those subjects for which daily, weekly, monthly, 

quarterly or semiannual licenses are provided by law. 

Annual Renewal. Except as provided in subsections (i) or (ii), the business license 

shall be renewed annually on or before the 15 th day of February each year. 

(i) If the due date for payment of any business license falls on a 

weekend or a holiday recognized by the City from time to time, the 

due date shall automatically be extended until the next business 

day. 

(ii) The department shall mail or otherwise transmit a renewal reminder 

notice to each taxpayer that purchased a business license during the 

preceding license year, via regular U. S. mail addressed to the 

taxpayer’s last know address, on or before December 31 of the 

current license year. Failure to comply with the preceding sentence 

shall not, however, preclude the department from enforcing its 

business license tax laws against a taxpayer but shall preclude the 

department from assessing any fines or penalties otherwise due for 

late payment until 10 days after a renewal reminder notice has been 

mailed to the taxpayer at its last known address as indicated in the 

records, or personally delivered to the taxpayer, and the taxpayer 

then fails or refuses to remit the business license tax due for such 

license year within the 10-day period. If the municipality mails a 

renewal reminder notice to the last known address of the taxpayer, 

as indicated in the records, there shall exist a presumption that the 

municipality has complied with the above provisions. The 

department shall not be precluded from assessing fines and 

penalties otherwise due for late payment if the taxpayer does not 

notify the department of a change in address within 90 days after 

changing such address. Taxpayers shall notify the department of a 

change of mailing address within 90 days after changing such 

address. In like manner, taxpayers shall notify the department of a 

change in their federal employer identification number or 

Department of Revenue taxpayer identification number within a 

reasonable time after such number is changed. 

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(iii) 

Business license renewal payments received by the department 

shall be applied to the current renewal only when any and other 

debts the licensee owes to the City are paid in full. No business 

license shall be issued if the current renewal payment does not meet 

said prior obligations and the current renewal. Failure to pay such 

sums shall subject the licensee and its agents to those penalties as 

prescribed for doing business without a license provided for in the 


Section 5. FILING OF LICENSE RETURNS; PENALTIES. 

5.1 BUSINESS LICENSE DUE DATE, IN GENERAL. 

(a) Except as otherwise provided herein, all licenses under this Code shall be due and payable on 

January 1 st of each year or from the day on which business is commenced for the remainder of the 

calendar year and shall be renewed annually on or before the February 15 th . The payment for the 

calendar year license renewal shall be delinquent on February 16 of that year. 

(b) If the due date for payment of any business license falls on a weekend or a holiday 

recognized by the City from time to time, the due date shall automatically be extended until the next 

business day. 

(c) Notwithstanding subsection (a), insurance company licenses shall be renewed annually on or 

before March 1 in accordance with Section 11-51-122 of the Code of Alabama. Each insurance 

company which did any business in the City during any part of the preceding year, if a license or 

privilege tax is imposed by City on such insurance company, shall furnish the department a 

statement in writing duly certified showing the full and true amount of gross premiums received 

during the preceding year as provided under this ordinance 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. 

5.2 BUSINESS LICENSE DUE DATES--SPECIFIC. 

(a) 

(b) 

Annual Alcoholic Beverage Licenses. All alcoholic beverage licenses shall be due and 

payable on the first day of each calendar year, or from the day on which business is 

commenced for the remainder of the calendar year. The payment for the calendar year 

alcoholic beverage license renewal shall be delinquent on January 16 of each year. 

Monthly Liquor Tax. All monthly liquor taxes imposed by this ordinance shall be due and 

payable on the fifteenth (15th) day of the month next succeeding the month in which the 

license tax accrues. 

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(c) 

(d) 

(e) 

Insurance. All business licenses issued pursuant to Schedules 136 and 137 of this license 

Code shall be due and payable on the first day of each calendar year, or from the day on 

which business is commenced for the remainder of the calendar year. The payment for the 

license renewal shall be due January 1 and delinquent on March 4th 1 st of each year. 

598-F and 599-F. All monthly taxes levied pursuant to Schedules 598-F and 599-F shall be 

due and payable on the twenty-fifth (25th) day of each month following the monthly period 

for which the tax is due. 

Vehicle Immobilization Services. All licenses issued pursuant to Schedule 247 of this 

Business License Code shall be due and payable on the first day of each calendar year, or 

from the day on which business is commenced for the remainder of the calendar year. 

5.3 PENALTIES FOR LATE PAYMENT, IN GENERAL. If said licenses are not paid before 

becoming delinquent, a penalty shall be assessed and collected in addition to the license tax due. 

Said penalty shall be an amount equal to fifteen percent (15%) of the business license tax required to 

be paid with the license form. There shall be assessed a penalty of thirty percent (30%) of any 

business license tax required to be paid with the license form if the business license tax and any 

assessed penalties are not paid within 30 days of the due date prescribed in the preceding sentence. 

Such penalties shall not be cumulative. The Director of Finance, if reasonable cause is shown for 

failure to pay the license within the prescribed time, may waive or remit the penalty in whole or part. 

5.4 PENALTIES FOR LATE PAYMENT--SPECIFIC. 

(a) Liquor Licenses. Any annual liquor license return/notice and payment not received by the 

due date thereof shall be deemed untimely filed and shall be assessed a penalty for late 

payment in the amount of fifteen percent (15%) of the amount due, such penalty to be 

assessed and collected as part of the license tax. 

(b) 

(c) 

(d) 

Monthly Liquor Tax. Any monthly liquor tax return/notice and payment not received by 

the due date thereof shall be deemed untimely filed and shall be assessed a penalty for late 

payment in the amount of fifteen percent (15%) of the amount due, such penalty to be 

assessed and collected as part of the license tax. 

Insurance. Any insurance license return/notice and payment not received by the due date 

thereof shall be deemed untimely filed and shall be assessed a penalty and interest for late 

payment as follows: fifteen percent (15%) of the amount of the license tax which is 

delinquent during the period beginning March 2 and ending April 1 , a penalty of thirty 

percent (30%) thereafter. If the business license tax and any assessed penalties and interest 

are not paid within 30 days of the due date prescribed in this ordinance. Such penalties shall 

not be cumulative. 

598-F and 599-F. Any tax return and payment to be filed and remitted, pursuant to 

Ordinances 598-F or 599-F, and which is not received by the due date thereof shall be 

deemed untimely filed and shall be assessed a penalty for late payment in the amount of 

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twenty percent (20%) of the amount due, such penalty to be assessed and collected as part of 

the license tax. 

(e) 

Vehicle Immobilization Services Licenses. Any annual vehicle immobilization services or 

operator’s license return/notice and payment not received by the due date thereof shall be 

deemed untimely filed and shall be assessed a penalty for late payment in the amount of 

twenty-five percent (25%) of the amount due, such penalty to be assessed and collected as 

part of the license tax. 

5.5 PENALTIES--OTHER. The foregoing part of Section 5 is to apply as to penalties except 

where in the judgment of the Director of Finance, it is necessary to check the accounts of the 

licensee in order to properly determine the amount of license tax due, and after having done so, it is 

found that the licensee has not paid the full amount due, a penalty not exceeding thirty percent 

(30%) of the amount originally due shall, in the judgment of the Director of Finance, be assessed as 

penalty. 

5.6 DURATION OF LICENSE. Except as otherwise provided herein, any business license 

referred to in this Code shall automatically expire on December 31st of the year of its issuance. 

5.7 TIMELY MAILING TREATED AS TIMELY FILING AND PAYING. The provisions 

outlined in this section for timely filing of any returns, payments, claims, statements, or other 

documents shall be administered as provided herein. 

(a) 

Date of Delivery. If any return, claim, statement, or other document required to be filed, or 

any payment required to be made, within a prescribed period or on or before a prescribed 

date under the authority of any provision of this Business License Code is, after such period 

or such date, delivered by United States mail to the Finance Department or to the 

department’s designated depository where such return, claim, statement, or other document 

is required to be filed, or to which such payment is required to be made, the date of the 

United States postmark stamped on the cover in which such return, claim, statement, or other 

document, or payment is mailed shall be deemed to be the date of delivery, or the date of 

payment, as the case may be; provided, however: 

(1) Weekends and Holidays. When the due date falls on a Saturday, Sunday, or City of 

Birmingham holiday, payment of the tax may be made without penalty on the first 

working day following the due date. 

(2) Mailing Requirements. The return, claim, statement, or other document, or 

payment was, within the time prescribed in subsection (a) above, deposited in the 

mail in the United States in an envelope or other appropriate wrapper, postage 

prepaid, properly addressed to the Finance Department or the department’s 

designated depository where such return, claim, statement, or other document is 

required to be filed, or to which the payment is required to be made. 

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(b) 

(c) 

(d) 

(e) 

Taxpayer’s Responsibility When No Form Received. The department is authorized, 

but not required, to mail license application forms, business license renewal notices, 

monthly liquor tax notices, and any other applicable forms to taxpayers; but, failure of 

the taxpayer to receive such notices or forms does not relieve the taxpayer of the 

responsibility of properly making application for any license, the timely renewal of 

licenses, the timely reporting of the information required on any return required to be 

filed, and/or the timely payment of any applicable license taxes or fees required under 

any provision of this ordinance. 

Delivery By Method Other Than United States Mail. Returns, claims, statements, or 

other documents, or payments which are required under any provision of this Code 

which are delivered by any method other than by mailing shall be considered timely filed 

when such items are received in the Finance Department or the department’s designated 

depository on the due date prescribed. 

Untimely Filing. Any return, payment, claim, statement, or other document not received 

in accordance with the provisions of this section shall be deemed untimely filed and shall 

be assessed applicable penalties as prescribed by the relevant sections of this Code. 

Returns To Be Filed Even Though No Tax May Be Due. Where a return is required to 

be filed pursuant to a provision of this ordinance, such returns shall be filed in 

accordance with the provisions outlined herein, provided that, a return should be filed for 

each monthly period, by the due date required, even when no tax is due. 

Section 6. 

[Reserved] 

Section 7. 

[Reserved] 

Section 8. OATHS. 

8.1 OATHS; SWORN STATEMENTS. The reports herein required to be made are not required 

to be made under oath, but wherever in this Code any report is required to be sworn to, such sworn 

statements to include but not be limited to those bearing on the character of the business engaged in, 

the amount of capital invested therein, and the dollar amount of the business transacted, the same 

shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths, 

and any false statement to a material fact made with the intent to defraud shall constitute perjury, 

and upon conviction thereof, the person so convicted shall be punished as provided in Section 1-1-6, 

General Code of the City of Birmingham 1980, as amended and as it may be amended. 

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8.2 STATEMENTS NOT CONCLUSIVE. All information and statements provided by any such 

person, are subject to audit, inspection, and verification by the department. 

Section 9. MAINTENANCE OF RECORDS; INVESTIGATIVE POWERS; AUDIT AND 

SUBPOENA AUTHORITY. The provisions of this section shall be administered in accordance 

with the procedures set forth herein. 

9.1 RECORDS TO BE KEPT. In addition to all other requirements otherwise set out in this Code, 

taxpayers shall keep and maintain an accurate and complete set of records, books, and other 

information sufficient to allow the department to determine the correct amount of value or correct 

amount of any license tax due, or other records or information as may be necessary for the proper 

administration of any matter under the provisions of this Code in such form as the department may 

require. Such records, books, and other information shall be open for examination by the department 

upon request at a reasonable time and location. It shall also be the duty of every person to keep and 

preserve such records, books, and other pertinent records or other information for a period of not less 

than five (5) years from the due date of the return on which the underlying license tax is required to 

be reported, or within five (5) years of the date the return is filed, whichever is later. 

(a) 

(b) 

Reasonable Time and Reasonable Location. For the purposes of this section, “Reasonable 

time” shall be considered to be during normal business hours of the department. 

“Reasonable location” shall be considered to be the taxpayer’s place of business or the 

offices of the taxpayer’s authorized representative, provided such business or representative 

is located within a fifty (50) mile radius of the City of Birmingham. Taxpayers maintaining 

records outside of this radius must make records available at City Hall or at such other 

location as agreed upon by the department. The department, when conducting an audit, 

review, or examination for verification, may, at its election, require any taxpayer conducting 

business within the City to provide the records, accounts, books, papers and other documents 

at a reasonable time and reasonable place agreed upon by the department, as provided herein. 

Taxpayer May Be Assessed Reasonable Costs. The department may assess and collect 

from the taxpayer the reasonable costs, based on the then current state government employee 

per diem rates incurred by, or charged to, the City in connection with performing an 

examination of the taxpayer’s books and records if the taxpayer received notice by certified 

U.S. mail, return receipt requested, at least thirty (30) days prior to the date on which the 

examination was to commence, and 

1. The taxpayer either failed or refused to respond or did not propose a reasonable 

alternative date on which the examination was to commence within 15 days of 

receipt of notice of the pending examination, or if 

2. The taxpayer and the department agreed in writing as to an alternative date on which 

the examination was to commence but the taxpayer then failed or refused to permit 

reasonable access to its books and records on the alternative date. 

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(c) 

Separate Records to be Maintained Where Liquor Sold. It shall be the duty of each 

licensee selling beer and/or spirituous and vinous liquors, and intermingling the receipts 

from such sales with receipts of his other business to keep a separate intelligible record of 

each the beer and/or spirituous and vinous liquor sales. Where no such records are 

maintained, the department may immediately enter a final assessment for the amount of such 

license tax due plus applicable penalties; provided, the department may at any time enter a 

final jeopardy assessment, pursuant to Section 40-29-91 Code of Alabama 1975. 

9.2 INVESTIGATIVE POWERS. Each taxpayer shall give to the Director of Finance the means, 

facilities and opportunity for the making of such audit, examination, and investigation of the records, 

books, or other relevant information maintained by any taxpayer or other person for the purpose of 

computing and determining the correct amount of value or the correct amount of license tax to which 

such person is subject, and determining the proper classification of such license holder for license 

taxation purposes, as provided for in Section 9.1. The Director of Finance is hereby authorized to 

examine any person under oath concerning any gross receipts which were or should have been 

shown in a return, and to this end, he may compel the production of books, papers, records and the 

attendance of all persons before him, whether as parties or as witnesses, whom he believes to have 

knowledge of such gross receipts. 

(a) 

(b) 

(c) 

Any taxpayer, or officer of a corporation or association, or partner of a partnership, or 

fiduciary of a trust, or responsible individual of any entity under a duty to maintain books 

and records pursuant to this Code, who fails or refuses to maintain or provide such records 

and books, or permit inspection, as required herein, shall be subject to the provisions of 

Section 11 of this Code, and shall be subject to contempt proceedings in the Circuit Court. 

Where the amount of license required to be paid for engaging in any business is graduated 

according to the amount of business, or the amount of gross receipts, gross purchases, gross 

sales, or according to the amount or value of stock on hand, and where a maximum flat sum 

which shall be paid as a license is provided for engaging in such business, any person 

engaging in such business shall be liable for the maximum license provided for engaging in 

such business, unless he has in his possession the records, books, papers, and reports 

necessary to determine the classification to which he belongs, and unless he exhibits the 

same for inspection as required by this section, and unless the same discloses that the person 

belongs in a classification lower than the classification required to pay the maximum license. 

In the absence of such records, it shall be the duty of the Director of Finance to ascertain the 

license tax classification of such person from the best information and data obtainable and to 

assess against such person the correct license tax according to the classification thus 

ascertained. 

Upon demand by the department or its designee, it shall be the duty of all licensees to: 

1. Permit the designee of the City to enter the business and to inspect all 

portions of his place or places of business for the purposes of enabling said 

municipal designee to gain such information as may be necessary or 

138

convenient for determining the proper license classification and determining 

the correct amount of license tax; 

2. To furnish information during reasonable business hours, at the licensee’s 

place of business, in the City, 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 of such person may be ascertained and the correct amount of 

license tax to which he is subject may be determined, including exhibition of 

bank deposit books, bank statements, copies of sales tax returns to the State 

of Alabama, copies of Alabama income tax returns and federal income tax 

returns. 

9.3 AUDIT AND SUBPOENA AUTHORITY; ADDITIONAL REQUIREMENTS. The 

department is authorized to audit, to subpoena records, and to enter into contracts with private 

examining or collecting firms as provided herein. 

(a) 

(b) 

(c) 

A taxpayer that has purchased a business license required under this ordinance shall not be 

subject to more than one business license examination for each business license by or on 

behalf of the issuing taxing jurisdiction for every three-license-year cycle unless reasonable 

cause is shown and notice is given to the taxpayer, consistent with Section 40-2A-13, or 

unless the taxpayer fails or refuses to provide to the taxing jurisdiction a true and correct 

copy of its federal income tax return for the prior two license years of portions thereof within 

14 days after written request has been mailed or personally delivered to it. The following 

activities shall not constitute a business license examination for purposes of this section: 

(i) The mere contact of a taxpayer or its authorized representative or agent for the 

purpose of obtaining information to confirm any information provided by the 

taxpayer in connection with its application for or renewal of its business license, or 

(ii) An inspection of the taxpayer’s books and records consistent with one of the 

exceptions for sales and use tax examinations listed in Section 40-2A-13(c). 

The Director of Finance or any agent or employee authorized by him is hereby authorized 

to examine and audit the books, papers, records, or other information of any taxpayer or of 

any licensee, in order to determine the accuracy of any return made, or if no return was 

made, to ascertain the amount of license fees due under the terms of this ordinance by such 

audit or examination. 

The department may summon any witness to appear and give testimony, and summon by 

subpoena duces tecum any records, books, or other information of any kind relating to any 

matter which the department has authority to administer. The witness may be summoned by 

subpoena issued by any circuit judge, any magistrate, or any district judge, in the name of the 

department, directed to any sheriff of Alabama and returnable to the department. The 

subpoena may be served in like manner as subpoenas issued out of any circuit court, or the 

subpoena may be served by an authorized employee of the department or by certified mail, 

139

eturn receipt requested. If any witness has been subpoenaed to appear and testify or appear 

and produce records, books, or other information, and fails or refuses to appear or testify or 

to produce the books, records, or other information, that witness shall be subject to contempt 

proceedings in the circuit court. 

(d) 

The department is authorized to enter into contracts with private examining or collecting 

firms; provided: (1) said private examining or collecting firm is certified and licensed under 

the auspices of the Alabama Local Tax Institute of Standards and Training (ALTIST), 

established under Section 40-2A-15 Code of Alabama 1975; (2) no contract between the City 

of Birmingham and the private examining or collecting firm entered into for the purpose of 

examining or collecting City taxes shall have a term in excess of three years, including any 

renewal or extension options; (3) the limitation on the term of a contract between the City of 

Birmingham and a private examining or collecting firm does not prohibit the negotiation of a 

new contract between the parties following expiration of a properly executed contract; and 

(4) any contract between the City of Birmingham and any private examining or collecting 

firm shall terminate automatically, whether or not it is stated in the contract, if the private 

examining or collecting firm loses or forgoes its license under Section 40-2A-13 or 40-2A- 

14 Code of Alabama 1975. 

Section 10. REFUNDS. 

10.1 PETITIONS FOR REFUND. Any taxpayer may file a petition for refund with the 

department for any overpayment of tax erroneously paid to the department. Unless otherwise 

provided by law, all petitions for refund shall include sufficient information to identify the type and 

amount of tax overpaid the taxpayer, the period included, and the reasons for the refund. Such 

petition shall be accompanied with sufficient supporting documentation as the department may deem 

necessary and proper. If a final assessment for any tax has been entered by the department, a petition 

for refund of all or a portion of the tax may be filed only if the final assessment plus applicable 

penalty has been paid in full prior to or with the filing of the petition for refund. 

10.2 TIME LIMITATIONS. 

(a) A petition for refund shall be filed in writing with the department within (i) three (3) years 

from the date the return was filed or (ii) two (2) years from the date of payment of the tax, 

whichever is later, or (iii) if no form was timely filed, two (2) years from the date of payment 

of the business license tax. 

(b) The department shall either grant or deny a petition for refund within six (6) months from the 

date the petition is filed, unless the period is extended by written agreement of the taxpayer 

and the department. The taxpayer shall be notified of the department’s decision concerning 

the petition for refund by first class United States mail or by certified mail with return receipt 

requested, sent to the taxpayer’s last known address. If the department is unable to grant a 

140

efund within the time provided herein due to the taxpayer’s failure to provide adequate 

documentation, the petition for refund shall be deemed to be denied. 

(c) If the petition is granted, or the department or a court otherwise determines that a refund is 

due, the overpayment shall be promptly refunded to the taxpayer by the department, together 

with interest to the extent provided in Section 11-51-192. If the department or a court 

determines that a refund is due, the amount of overpayment plus any interest due thereon 

may first be credited by the department against any outstanding final tax liabilities due and 

owing by the taxpayer to the department, and the balance of any overpayment shall be 

promptly refunded to the taxpayer. If any refund or part thereof is credited to any other tax 

by the department, 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 amount 

refunded. 

10.3 ASSIGNMENT OF REFUNDS. The right of any person to a refund under this section is 

not assignable. A petition for a refund must be made by the person who paid the tax. 

10.4 ACTION FOR RECOVERY OF REFUND. It is unlawful for any petitioner for a tax 

refund to make a false statement in connection with such application. If any person obtains a 

refund unlawfully, the Director of Finance is empowered and directed to bring appropriate 

action for recovery of such refund. A conviction for the violation of this subsection shall 

constitute prima facie evidence that all refunds received by such person pursuant to the 

petition which contained the false statement were obtained unlawfully. Obtaining a refund 

unlawfully shall be an act of fraud against the City and shall be subject to applicable 

penalties outlined in Article II, Section 13 of this ordinance. 

Section 11. JEOPARDY, PRELIMINARY, FINAL ASSESSMENTS AND TIME 

LIMITATIONS. 

11.1 JEOPARDY ASSESSMENTS. All jeopardy assessments issued by the department shall be 

executed pursuant to Section 40-29-91(a), (b), and (c) Code of Alabama 1975. 

(a) 

If the Director of Finance finds that a taxpayer designs quickly to depart from the City of 

Birmingham or to remove his property therein, or to do any other act tending to prejudice or 

to render wholly or partly ineffectual proceedings to collect any license tax imposed by this 

Code, the Director of Finance may issue notice of such finding to the taxpayer by personal 

service or mailing to his/her last known address, together with a demand for immediate 

payment of the license tax declared to be in jeopardy, including penalties and additions 

thereto and such license tax, penalty, and additions thereto shall be immediately due and 

payable. A final assessment of such license tax may be entered immediately and if the 

assessment is not paid upon such demand of the Director of Finance, the Director of Finance 

may forthwith issue a warrant for levy and distraint of any personal property of the taxpayer 

141

which shall be collected in the same manner and with like effect as provided under Section 

38 of this Code. 

(b) 

(c) 

In the case of a tax for a current period, the Director may declare the taxable period of the 

taxpayer immediately terminated and may at his discretion estimate the tax liability based 

upon the best information obtainable. Notice of such finding and declaration shall be issued 

to the taxpayer in the same manner as in subsection (a). 

When a jeopardy assessment has been made as provided in subsection (a), the collection of 

all or any part of such assessment may be stayed by filing with the Director of Finance or his 

delegate an approved bond conditioned upon the payment of the assessment together with 

applicable penalties and costs of collection. The Director shall have sole discretion to 

approve or disapprove the bond, but such approval shall not be unreasonably withheld. 

11.2 PRELIMINARY AND FINAL ASSESSMENTS. All preliminary and final assessments 

issued by the department shall be executed as provided herein. The terms “preliminary assessment” 

and “final assessment” shall have the respective meanings ascribed by Article II, Section 1, 

“Definitions” of this Business License Code. 

(1) Entry of Preliminary Assessment. If the department determines that the amount of any 

business license tax as reported on a return is incorrect, or if no business license remittance form or 

return is filed within the time prescribed, or if the information provided on the form is insufficient to 

allow the department to determine the proper amount of business license tax due or if the department 

is required to determine value, the department shall calculate the correct license tax or value based 

on the most accurate and complete information reasonably obtainable by the department. The 

department shall thereafter enter a preliminary assessment for the correct amount of business license 

tax or value, including any applicable penalty and interest. 

(3) Service of Preliminary Assessment Upon Taxpayer. The preliminary assessment entered 

by the department, or a copy thereof, shall be promptly mailed by the department to the taxpayer’s 

last known address by either first class U.S. mail or certified mail with return receipt requested, or, 

in the sole discretion of the department, the preliminary assessment may be delivered to the 

taxpayer by personal delivery. 

(a) 

Issuance of a Preliminary Assessment. At or before the issuance of a preliminary 

assessment, the department shall provide to the taxpayer in simple and non-technical 

terms: 

(1) A written description of the basis for the assessment and any penalty asserted 

with respect to the assessment. 

(2) A written description of the method by which the taxpayer may request an 

administrative review of the preliminary assessment. 

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(3) At or before the issuance of a final assessment, the department shall inform 

the taxpayer by a written statement of his or her right to appeal to the circuit 

court. 

(4) Except in cases involving suspected criminal violations of the tax law or 

other criminal activity, the department shall conduct an examination of a 

taxpayer during regular business hours after providing reasonable notice to 

the taxpayer. A taxpayer who refuses a proposed time for an examination on 

the grounds that the proposed examination would cause inconvenience or 

hardship must offer reasonable alternative times and dates for the 

examination. 

(5) At all stages of an examination or the administrative review of the 

examination, a taxpayer is entitled to be assisted or represented, at his or her 

own expense, by an authorized representative. The department shall 

prescribe a form by which the taxpayer may designate such a person to 

represent him or her in the conduct of any proceedings, including collection 

proceedings, resulting from actions of the department. In the absence of this 

form the taxing jurisdiction may accept such other evidence that a person is 

the authorized representative of a taxpayer as it considers appropriate. This 

provision shall not be construed as authorizing the practice of law. 

(6) The taxpayer shall be allowed to make an audio recording of any in person 

interview with any officer or employee of the department relating to any 

examination or investigation by the department, provided, however, the 

taxpayer must give reasonable advance notice to the department of his or her 

intent to record and the recording shall be at the taxpayer’s own expense and 

with the taxpayer’s own equipment. The department shall also be allowed to 

record any interview if the taxpayer is recording the interview, or if the 

department gives the taxpayer reasonable advance notice of its intent to 

record the interview. The department shall provide the taxpayer with a copy 

of the recording, but only if the taxpayer provides reimbursement for the cost 

of the transcript and reproduction of such copy. Such cost shall be 

reasonable as prescribed by the department. 

(7) This section shall not apply to criminal investigations or investigations 

relating to the integrity of any officer or employee of the City. 

(8) Any designee of the City shall be subject to the same responsibilities and 

restrictions of its authority, and the ability of its employees and contractors, 

to act on behalf of the department under this section as are imposed on them 

under the provisions of the section and Sections 40-2A-12 to 40-2A-14, 

inclusive. 

i. Disputed Preliminary Assessments. If a taxpayer disagrees with a 

preliminary assessment as entered by the department, the taxpayer may file a 

written petition for review with the Director of Finance within thirty (30) 

calendar days from the date of entry of the preliminary assessment, setting 

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out the specific objections to the preliminary assessment, and show such 

cause why any assessment should not be made final. If a petition for review 

is timely filed, or if the department otherwise deems it necessary, the 

department shall schedule a conference with the taxpayer for the purpose of 

allowing the taxpayer or its representatives and the department to present 

their respective positions, discuss any omissions or errors, and to attempt to 

agree upon any changes or modifications to their respective positions. 

(c) 

If a written petition for appeal/review: 

1. Is not timely filed, or 

2. Is properly filed, and upon further review the department determines 

the preliminary assessment is due to be upheld in whole or in part, the 

department may make the assessment final in the amount of the 

business license tax due as computed by the department, with 

applicable interest and penalty computed to the date of entry of the 

final assessment. The department shall, whenever practicable, 

complete his or her 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) Service of Final Assessment Upon Taxpayer. The final assessment entered by the department, 

or a copy thereof, shall be mailed by the department to the taxpayer’s known address (i) by either 

first class U.S. mail or certified mail with return receipt requested in the case of assessments of tax 

of five hundred dollars ($500) or less or (ii) by certified mail with return receipt requested in the 

case of assessments of tax of more than ($500). In either case and at the option of the department, 

the final assessment, or a copy thereof, may be delivered to the taxpayer by personal delivery. 

(4) Undisputed Preliminary Assessments. Where the amount of license tax or value reported on a 

return is undisputed by the department, or if the taxpayer consents in writing, to the department’s 

determination of the amount of any deficiency, determination of value, or preliminary assessment as 

provided by this ordinance, the department shall enter a final assessment for the amount of the 

license tax or value, plus applicable penalty and interest; provided, the department may at any time 

enter a final jeopardy assessment, pursuant to Section 40-29-91 Code of Alabama 1975. 

11.3 TIME LIMITATION FOR ENTERING ASSESSMENTS. 

(a) Any preliminary assessment must be entered within four (4) years from the due date of the 

return, or four (4) years from the date the return is filed with the department, whichever is later, or if 

no return is required to be filed, within four (4) years of the due date of the license tax, except as 

follows: 

1. A preliminary assessment may be entered at any time if no return is filed as required, 

or if a false or fraudulent return is filed with the intent to evade the business license 

tax. 

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2. A preliminary assessment may be entered within six (6) years from the due date of 

the return or six (6) years from the date the return is filed with the department, 

whichever is later, if the taxpayer omits from the taxable base an amount properly 

includable therein which is in excess of twenty-five percent (25%) of the amount of 

the taxable base stated in the return. 

3. A preliminary assessment may be entered within five (5) years from the due date of 

the license form, or five years from the date the form is filed, whichever is later, if 

the taxpayer or its authorized agent fails or refuses to execute and return to the 

department or its agent a written extension of the statute of limitations on 

issuing preliminary assessments for up to eight months, as requested by the 

department or its agent, within 30 days after receipt of the request for extension by 

the taxpayer or its authorized agent. 

4. The preliminary assessment entered by the taxing jurisdiction, or a copy thereof, shall 

promptly upon entry be mailed by the taxing jurisdiction to the taxpayer’s last known 

address by either first class U. S. mail or certified U. S. mail with return receipt 

requested, but at the option of the department, the preliminary assessment may be 

delivered to the taxpayer by personal delivery. 

For purposes of the paragraph: 

(a) 

(b) 

The term “taxable base” means the gross proceeds from the sales, gross 

receipts, or other amounts on which the tax paid with the return is computed; 

and 

In determining the amount omitted from the taxable base, there shall not be 

taken into account any amount which is omitted from the taxable base stated 

in the return if the amount is disclosed in the return, or in a statement 

attached to the return, in a manner adequate to apprise the department of the 

nature and amount of the item. 

(b) 

(c) 

The department and the taxpayer may, prior to the expiration of the period for entering a 

preliminary assessment, agree in writing to extend the time provided for entering the 

assessment. The tax may be assessed at any time prior to the expiration of the period agreed 

upon. The period agreed upon may be extended by subsequent agreements in writing made 

before the expiration of the period previously agreed upon. 

Additional tax may be assessed by the department within any applicable period allowed 

above, even though a preliminary or final assessment has been previously entered by the 

department against the same taxpayer for the same or a portion of the same tax period. 

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Section 12. APPEALS. Appeals from denial of refunds, jeopardy assessments, and final 

assessments shall be executed as provided in Section 6-3-11, Code of Alabama 1975. A written 

notice of appeal shall be filed with department and shall contain information sufficient to: (1) 

identify the name of the taxpayer or other party filing such notice of appeal, (2) identify the specific 

matter appealed from, (3) outline the basis for such appeal, and (4) specify the relief sought. 

12.1 APPEAL FROM REFUND DENIAL. 

(a) A taxpayer may appeal from the denial in whole or in part of a petition for refund by filing a 

written notice of appeal with the Circuit Court of the county in which the department 

denying the petition for refund is located by filing the notice of appeal within two (2) years 

from the date the petition is denied. The Circuit Court shall hear the appeal according to its 

own rules and procedures and shall determine the correct amount of refund due, if any. 

(b) 

If an appeal is not filed with the appropriate Circuit Court within two (2) years of the date 

the petition is denied, then the appeal shall be dismissed for lack of jurisdiction. 

12.2 APPEAL FROM JEOPARDY ASSESSMENT. 

(a) In any court proceeding to contest the jeopardy assessment or to enforce payment of the 

license taxes made due and payable by virtue of the provisions of Section 11 of this Code, 

the finding of the Director of Finance, made as herein provided, shall be for all purposes 

presumptive evidence of jeopardy. 

(b) 

(c) 

A final jeopardy assessment entered hereunder may be appealed to either the Director of 

Finance or the Circuit Court in the same manner as provided in subsection 12.4 of this 

section for the appeal of final assessments. On appeal to the Circuit Court or to the Director 

of Finance, the final jeopardy assessment shall be prima facie correct, and the burden of 

proof shall be on the taxpayer to prove such assessment is incorrect. 

If an appeal is not filed with the Director of Finance or in the Circuit Court within the time 

provided herein for appeals of final assessments, the appeal shall be dismissed for lack of 

jurisdiction. 

12.3 APPEAL FROM PRELIMINARY ASSESSMENT. (Refer to Section 11.2(a )and (b).) 

12.4 APPEAL FROM FINAL ASSESSMENT. 

(a) A taxpayer may appeal from any final assessment entered by the department by filing a 

written notice of appeal with the Director of Finance within thirty (30) days from the date of 

entry of the final assessment, and the appeal, if timely filed, shall proceed as herein provided. 

(b) 

In lieu of the appeal under paragraph (a) of this subsection, at the option of the taxpayer, the 

taxpayer may appeal from any final assessment to the Circuit Court by filing written notice 

of appeal within thirty (30) days, from the date of entry of the final assessment with both the 

Director of Finance and the Circuit Court. If the appeal is to Circuit Court, the taxpayer 

shall, also within the thirty (30) day period allowed for appeal, either (i) pay the tax and 

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penalty shown on the final assessment, or (ii) file a supersedeas bond with the court in 

double the amount of the tax and any penalty shown on the final assessment. The 

supersedeas bond shall be executed by a surety company licensed and authorized to do 

business in the State of Alabama and shall be conditioned to pay the assessment plus 

applicable penalty and any court costs relating to the appeal. A taxpayer may appeal a final 

assessment to Circuit Court as provided herein, even though the taxpayer has paid the tax 

shown as due on the assessment prior to filing the appeal. 

(c) 

(d) 

The filing of the written notice of appeal with the Director of Finance or in the case of 

appeals to the Circuit Court, the filing of the written notice of appeal with both the Director 

of Finance and the Circuit Court, and also the payment of the assessment in full and 

applicable penalty or the filing of a bond as provided herein, are jurisdictional. If such 

prerequisites are not satisfied within the time provided for appeal, the appeal shall be 

dismissed for lack of jurisdiction. On appeal to the Circuit Court or to the Director of 

Finance, the final assessment shall be prima facie correct, and the burden of proof shall be on 

the taxpayer to prove such assessment is incorrect. 

If a final assessment is reduced on appeal, any overpayment shall promptly be refunded to 

the taxpayer by the taxing jurisdiction together with interest to the extent allowed by Section 

11-51-192. 

b. No court shall have the power to enjoin the collection of any business license tax due 

on an assessment so appealed or to suspend the payment thereof. 

Section 13. PENALTIES AND INTEREST. 

13.1 FAILURE TO TIMELY FILE RETURN. (Refer to Section 5) 

13.2 FAILURE TO TIMELY PAY LICENSE TAXES. (Refer to Section 5) If a taxpayer fails, 

neglects, or refuses to pay to the department the amount of license tax shown as due on a return 

required to be filed on or before the date prescribed for payment of the license tax there shall be 

assessed: 

(1) In addition to the license tax due or the amount of tax herein required to be remitted; 

or, 

(2) For any license tax for which a monthly or quarterly return is required, 

a penalty 15 percent (15%) of the unpaid amount shown as business license tax required to be paid 

with the license form, due on the return or the amount stated in the notice and demand, assessed 

from the date at which the license tax herein levied became due and payable. There shall be 

assessed a penalty of 30 percent (30%) of any business license tax required to be paid with the 

license form if the business license tax and any assessed penalties are not paid within 30 days of the 

due date prescribed. Such penalties shall not be cumulative. 

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13.3 UNDERPAYMENT OF LICENSE TAXES. Any taxpayer failing to pay the license taxes 

herein levied to the City or any amount of license tax herein required to paid to the city, within the 

time required by this Code, shall pay, in addition to the license tax or the amount of tax herein 

required to be remitted, a penalty not exceeding thirty percent (30%) of the amount of license tax 

due, assessed from the date at which the license tax herein levied or required to be paid became 

delinquent, that is, due and payable to the City. 

13.4 UNDERPAYMENT DUE TO NEGLIGENCE. If any part of any underpayment of license 

tax is due to negligence or disregard of rules or regulations, there shall be added to the license tax a 

penalty not exceeding twenty-five percent (25%) of that part of the tax attributable to negligence or 

disregard of rules and regulations. For the purpose of this section, the term “negligence” includes 

any failure to make a reasonable attempt to comply with this Code, and the term “disregard” 

includes any careless, reckless or intentional disregard. 

13.5 UNDERPAYMENT DUE TO FRAUD. If any part of any underpayment of license tax 

required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 

fifty percent (50%) of that portion of the underpayment which is attributable to fraud. For purposes 

of this section, the term “fraud” shall have the same meaning as ascribed to the term under Section 

40-2A-11(d) Code of Alabama 1975. 

13.6 FRIVOLOUS APPEAL PENALTY. If any appeal to the Director of Finance or to Circuit 

Court is determined to be frivolous or primarily for the purpose of delay or to impede collection of 

the license tax imposed by this ordinance, a penalty of two hundred fifty dollars ($250.00) or 

twenty-five percent (25%) of the license tax in question, whichever is greater, shall be assessed in 

addition to any license tax due. 

13.7 PENALTIES NOT EXCLUSIVE. The penalties provided in this section for failure to timely 

file a return, failure to timely pay tax, underpayment of tax, underpayment due to negligence and 

fraud, or filing a frivolous appeal may be asserted against the same taxpayer for the same tax period. 

13.8 WAIVER OF PENALTIES. Penalties may be waived, in whole or in part, by the Director of 

Finance upon a determination of reasonable cause. Reasonable cause shall include, but not be 

limited to, those instances in which the taxpayer has acted in good faith. The burden of proving 

reasonable cause shall be on the taxpayer, and a determination by the department that reasonable 

cause does not exist shall be reversed only if that determination was made arbitrarily and 

capriciously. 

13.9 PENALTIES ASSESSED AS LICENSE TAX. All penalties and interest levied or assessed 

against a taxpayer and which are administered by the department shall be assessed and collected in 

the same manner as license taxes. 

13.10 INTEREST. 

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i. Interest shall be computed at a rate of one percent (1%) per month or fraction 

thereof, and shall be added as provided herein to any tax or other amount due 

the department which is not paid by the due date. Interest on any 

delinquency or underpayment shall be charged from the due date of the tax. 

ii. Except as provided in this subsection, interest at the same rate shall be paid 

by the department on any refund of business license tax erroneously paid to 

the department. Interest shall be computed on any overpayment from the 

date of the overpayment to the department, provided that interest on any 

refund of business license taxes of the department shall be limited to pay 

interest on any refund of tax erroneously paid. References in the subsection 

to “erroneously paid” taxes on which interest shall be due to the taxpayer 

shall only mean and refer to taxes erroneously paid to the department or its 

agent as a result of any error, omission, or inaccurate advice by or on behalf 

of the self-administered municipality, including in connection with a prior 

examination of its books and records by the self-administered 

municipality or its agent. 

13.11 ABATEMENT OF PENALTY. The department shall abate any penalty attributable to 

erroneous written advice furnished to a taxpayer by an employee of the department. However, this 

subsection shall apply only if the department employee provided the written advice in good faith 

while acting in his official capacity, the written advice was reasonable relied on by the taxpayer and 

was in response to a specific written request of the taxpayer, and the penalty did not result from the 

taxpayer=s failure to provide adequate or accurate information. 

13.12 PENALTY FOR FAILURE TO PERFORM DUTIES. Any person required to collect, 

truthfully account for, and/or pay over any tax imposed by this ordinance who willfully fails to 

collect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in any 

manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties 

provided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, or 

not accounted for and paid over. 

Section 14. CONFIDENTIALITY OF TAX RETURNS. The confidentiality provisions imposed 

by this Code shall be executed as provided herein. 

(a) 

It shall be unlawful for any person to print, publish, or divulge, without the written 

permission or approval of the taxpayer, the license tax return of any taxpayer or any part 

thereof or any information secured in arriving at the amount of license tax or value reported 

for any purpose other than the proper administration of any matter administered by the 

department, or upon order of any court, or as otherwise allowed in this section. Nothing 

herein shall prohibit the disclosure of the fact that a taxpayer has or has not purchased a 

business license or of the name and address of a taxpayer purchasing or renewing a business 

license from the department. Statistical information pertaining to license taxes may be 

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disclosed at the discretion of the Director of Finance. The Director of Finance may make 

written or verbal disclosure upon request as to the status of compliance of the taxpayer 

relative to this Code. Any person willfully violating the provisions of this section shall, for 

each act of disclosure, have committed a Class A misdemeanor. 

(b) 

(c) 

A good standing certificate shall be issued to a requesting person with respect to a taxpayer, 

if the taxpayer has filed all license tax returns due, and paid the license taxes shown as 

payable in accordance with those returns. 

The Director of Finance shall promulgate reasonable regulations permitting and governing 

the exchange of license tax returns, information, records, and other documents secured by 

the department, with tax officers of other agencies of the state, municipal, and county 

government agencies within the State of Alabama, federal government agencies, any 

association of state government tax agencies of Alabama or other states, and any foreign 

government tax agencies. However, (i) any license tax returns, information, records, or other 

documents remain subject to the confidentiality provisions set forth in subsection (a); (ii) the 

department may charge a reasonable fee for providing information or documents for the 

benefit of the requesting agencies, and (iii) any exchange shall be for one or more of the 

following purposes: 

(1) Collecting license taxes due. 

(2) Ascertaining the amount of license 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 license tax. 

(d) 

(e) 

(f) 

Nothing herein shall prohibit the use of license tax returns or license tax information by the 

department in the enforcement, collection, and assessment of any license tax levied or 

imposed by this ordinance, or any other matters administered by the department. The 

department may also divulge to a purchaser or successor of a business or stock of goods the 

outstanding license tax liability of the seller for which the purchaser or successor may be 

liable pursuant to Section 16 of this ordinance. This section shall not preclude the inspection 

of returns by federal or foreign state agents pursuant to Section 40-18-53 Code of Alabama 

1975. 

Nothing herein shall prohibit the exchange of information between and among county or 

municipal governments subject to the same restrictions and criminal penalties imposed on 

the department and its personnel as described in of this section. 

In no event shall any damages, attorney fees, or court costs be assessed against the City or 

against its elected officials, officers, or employees under this section. 

Section 15. REGULATIONS MAY BE PROMULGATED; PAYMENTS DUE 

TAXPAYERS MAY BE WITHHELD. 

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15.1 REGULATIONS MAY BE PROMULGATED. 

(a) The Director of Finance shall from time to time promulgate rules and regulations for making 

returns and for ascertainment, assessment, and collection of the license tax imposed 

hereunder as he/she may deem necessary to enforce its provisions; and upon request shall 

furnish any taxpayer with a copy of such rules and regulations. 

(b) 

The Director of Finance may prescribe, adopt, promulgate and enforce reasonable rules and 

regulations not in conflict with this Code relating to any matter or thing pertaining to the 

administration and enforcement of the provisions of this Code, including but not limited to 

provisions for the re-examination and correction of license tax returns as to which 

overpayment or underpayment is claimed or found to have been made, and the rules and 

regulations so promulgated shall be binding upon all taxpayers. 

iii. The Director of Finance shall prescribe printed forms for use by persons 

subject to the provisions of this Code and shall make such forms available at 

his/her office for use by such persons. 

15.2 PAYMENTS DUE TAXPAYERS MAY BE WITHHELD. Pursuant to the Mayor-Council 

Act, Article VI, Section 6.04(o), Act No. 452-55, Acts of Alabama, the Director of Finance, in order 

to protect the interests of the City, is authorized to withhold the payment of any claim or demand for 

payment of monies due from the City to any vendor, contractor, consultant or other person having 

unpaid or delinquent tax or license liabilities until such unpaid license tax, including applicable 

penalties, shall first have been settled and adjusted. The Director of Finance shall notify the 

taxpayer by certified mail with return receipt requested, sent to the taxpayer’s last known address, of 

his/her intention to make such levy, the effect of which shall be continuous from the date such levy 

is first made until the liability out of which such levy arose is satisfied. 

Section 16. PURCHASER TO WITHHOLD TAXES DUE FROM PURCHASE MONEY OR 

BE LIABLE. If any person liable for an amount of license tax herein levied or required to be paid 

to the City shall sell out his business or stock of goods or shall quit the business, he shall make a 

final license return reflecting any taxes due, as provided under Section 5 of this ordinance, and shall 

make payment of any license taxes due within thirty (30) days after the date of selling or quitting 

business. His successor, successors or assigns, if any, shall be required to withhold sufficient of the 

purchase money to cover the amount of such license taxes herein required to be paid to the City or 

penalties due and unpaid until such time as the former owner shall produce a receipt from the 

department showing that they have been paid, or a certificate stating that no amount is due. If the 

purchaser of a business or stock of goods shall fail to withhold purchase money as provided herein, 

and the license taxes remain due and unpaid after said thirty-day period, he shall be personally liable 

for the payment of the amount of license taxes herein levied, and required to be paid to the City by 

the former owner, and penalties accrued and unpaid by any former owner, owners or assignors. If in 

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such cases the department deems it necessary in order to collect the license taxes due the City, it may 

make a jeopardy assessment as provided in Title 40, Chapter 29 of the Code of Alabama 1975. 

Section 17. DISPOSITION OF FUNDS DERIVED FROM LICENSE TAXES. All monies 

derived from license taxes levied under the provisions of this Code shall be paid to the City and 

placed to the credit of the General Fund of the City of Birmingham, and shall be used and expended 

as authorized by law and ordinance. 

Section 18. 

Section 19. 

[Reserved] 

[Reserved] 

Section 20. INSPECTION OF PUBLIC WAREHOUSE AUTHORIZED. 

20.1 INSPECTION OF PUBLIC WAREHOUSE AUTHORIZED. It shall be the right and duty 

of the Director of Finance to inspect from time to time, during reasonable business hours, all records, 

books and other papers or documents, as well as the merchandise itself that is placed or stored in 

public warehouses in the City of Birmingham as well as all other places where merchandise is stored 

for or by some person, firm or corporation other than the owner or operator of the place where said 

merchandise is stored. The information obtained from such inspection and investigation shall be 

used as an aid in determining the proper classification of the owner of said merchandise for license 

taxation and for fixing the amount of such license tax. 

20.2 UNLAWFUL TO OBSTRUCT DIRECTOR OF FINANCE IN THE PERFORMANCE 

OF HIS DUTY. It shall be unlawful for any person, firm or corporation to impede, hinder or 

obstruct the Director of Finance in the reasonable performance of his duty. 

Section 21. ANNUALIZATION OF BUSINESS LICENSE; COMPUTING LICENSE BASED 

ON NUMBER OF WORKERS. 

21.1 ANNUALIZATION OF BUSINESS LICENSE. Where the amount of license 

is based upon the volume of receipts, sales, inventory, fixtures, rolling stock, etc., in the absence of 

any other specific provision therefor, the sales and receipts referred to are those of such business for 

the license year next preceding the current license year; provided, however, that if said business did 

not operate the entire next preceding year, then the license tax shall be based upon that amount 

which bears the same relationship to the actual amount of sales or receipts during such preceding 

year as the entire year bears to such time which said business was operated during such preceding 

year; and provided further, that if the operation of such business did not commence until after the 1st 

day of the calendar year, the operator there for shall pay at the end of ninety (90) days after 

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operation started, or December 31 of the current year, whichever occurs first, an amount computed 

on a basis similar to that set out above. 

If the taxpayer employs a fiscal year for federal and state income tax purposes, the taxpayer’s gross 

receipts may be determined, at the option of the taxpayer, from the federal income tax return of the 

taxpayer for the fiscal year next preceding the current license year, provided that the gross receipts 

reported thereon reasonably reflect the financial condition of the taxpayer as of the December 31 

next preceding the current license year, and the taxpayer so notifies the city either prior to or 

simultaneously with the first business license remittance form using fiscal year data. The taxpayer’s 

use of fiscal year data, as provided above, shall constitute an irrevocable election to use fiscal year 

data with respect to the current and subsequent business license years unless the governing boy of 

the City or its director of finance or other chief revenue officer or his or her designee consents 

otherwise. 

Said gross receipts shall be sworn or attested to by the taxpayer in an affidavit form to be provided 

by the department. Discontinuance of the business during any year subject to annualization of the 

gross receipts does not excuse the payment of any license fees or taxes determined to be due 

pursuant to the execution of the affidavit; provided, the department may initiate a civil action to 

recover any license taxes, applicable penalties, and administrative costs incurred in connection 

therewith, including filing fees, in any court of competent jurisdiction, which remedy shall be in 

addition to any and all other remedies which may be provided. 

21.2 COMPUTING LICENSE BASED ON NUMBER OF WORKERS. Where the amount of 

license is based upon the number of employees working in the business during the year next 

preceding the current license year and the operation of such business did not commence until the 1st 

day of such current year or thereafter, then the license tax for such business for such current year 

shall be due and payable at the end of ninety (90) days after operation started or on December 31st 

of the current year, whichever date occurs first, in an amount computed upon the number of 

employees employed during such period as if such number of employees were to be employed 

throughout such year and at the end of such year the amount of license tax due therefor shall be 

adjusted in accordance with the number of employees actually employed during such year; provided 

however, there shall be excluded from said number of employees employed in such business all part 

time student employees who are regularly enrolled in a formal school or general educational 

institution devoted primarily to the education of its enrollees. 

Section 22. SIMPLIFICATION PROVISION. 

22.1 GROSS RECEIPTS SIMPLIFICATION PROVISION. If a license due under this Code is 

payable in whole or in part on the basis of gross receipts or gross sales, and thirty five percent 

(35%) or more of such receipts or sales are derived from a source for which there is a single 

schedule in this Code, the licensee may compute its license by applying to all gross receipts or gross 

sales the rate established in the schedule applicable to the thirty five percent (35%) or more of said 

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eceipts or sales, except that this subsection shall not be applied in connection with the below named 

schedules for which a separate license must be purchased. 

22.2 SIMPLIFICATION PROVISION DOES NOT APPLY TO THE FOLLOWING 

SCHEDULES. 

Schedule No. 

Description 

004 Advertising Vehicle 

007B 

Agents, Dealers, Holding Companies - Maintaining an Office 

020 Automobile Storing or Parking 

024 Automobile--Drive-It-Yourself Cars, Trucks and Trailers 

026 Aviation Schools 

032 Barber Shop 

038 Bootblacking 

041 Bowling Alleys and/or Shuffleboards 

067 Contractors, Excavators, Pavers, Viaduct, Underpass, Sewer Builders 

or Concrete Work 

068 Contractors 

069 Contractors 

070 Contractors, House Movers and/or House Wreckers 

071 Contractors, House Painters, Roofers, Sign Painters, Cardwriting, 

Decorations, Plasterers, Paper Hangers, Lathers, Cabinet or Carpenter 

Shop, Automobile Painting, Building Siding and/or Building 

Insulation 

084A 

084B 

084C 

Division I Dancing 

Division II Dancing 

Division III Dancing 

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084D 

087A 

Division IV Dancing-Dancer, Entertainer, Model Performer or 

Exhibitionist 

Detective Agency 

092 Distribution Warehouse-Wholesale 

096 Electricians 

100 Fire, Smoke or Water Damage Sale, Distressed Merchandise Sale, 

Bankrupt Sale, or Going Out of Business Sale 

115 Gas Companies-Transportation of Natural Gas 

120 Gold and Silver 

124 Hairdressers or Beauty Parlors 

125 Hat Cleaning 

134 Infirmaries, Sanitariums and/or Sanatoriums 

136 Insurance Companies 

137 Insurance Companies, Fire or Marine 

138A 

138B 

138C 

Insurance Agents 

Insurance Adjusters 

Insurance Agents (Automobile Rental Only) 

141 Jitneys 

142 Junk Brokers and/or Scrap Metal Brokers 

145 Junk Yards, Junk Dealers and/or Scrap Metal Dealers 

150 Alcoholic Beverages - Liquor, Beer and Wine 

166 Messenger Service 

170A 

Motor Vehicles-Carrying Goods, Freight or Other Material for Hire 

or Reward 

155

170B 

Wreckers 

179 Novelties 

180 Oils, Wholesale 

182 Oils 

192 Peddlers 

193 Peddlers 

194 Peddlers on Foot 

195 Peddlers 

196 Pet Shops 

197 Photographers 

201 Plumbing, Gas Fitters 

202 Pool or Billiard Tables 

213A 

213B 

213C 

Real Estate Agent and/or Brokers 

Real Estate Lease or Rental 

Real Estate Management 

215 Repair Shop 

238 Tobacco and Snuff 

239 Tobacco and Snuff-Wholesale 

242 Tree Pruning and Tree Surgery 

245 Vending Machines and/or Coin-Operated Machines--Not to Include 

Tables on Which the Game of Pool or Billiards May Be Played or 

Coin-Operated Film Machines 

248 Wagon, Carriage or Automobile Body Builders 

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251 Watchmaker and Repair 

255 Janitorial Service 

259 Commercial and Industrial Finance 

Section 23. LEVY OF LICENSE FEE IN POLICE JURISDICTION AUTHORIZED. Each 

person, firm company, association or corporation engaging in or carrying on any business, vocation, 

occupation or profession hereinabove enumerated outside the corporate limits of the City of 

Birmingham but within the police jurisdiction thereof, shall take out a license and pay therefor an 

amount equal to one-half the amount of license tax to which he, she or it would be subject were such 

business, vocation, occupation or profession engaged in or carried on within the corporate limits of 

the City of Birmingham. All such persons, firms, companies, associations and corporations shall be 

subject to all the license tax laws of the City of Birmingham applicable within the corporate limits 

thereof except as in this section otherwise provided. 

Section 24. POWER TO CHANGE, ALTER, INCREASE, OR REVOKE LICENSE. 

24.1 LICENSE MAY BE CHANGED, ALTERED, INCREASED, OR REVOKED BY THE 

CITY COUNCIL. The adoption of this schedule of licenses shall not abridge the right of the 

Council of the City of Birmingham to change, alter, increase, decrease or revoke any of the above 

licenses contained in Article I of this Business License Code at any time. And when any increase is 

made, unless the same is paid within thirty (30) days, the license shall be revoked and no further 

business carried on there under; nor shall it abridge the right of the Council of the City of 

Birmingham to require a license for any business, occupation, or profession not included in the 

above Schedule of Business Licenses (Article I). 

24.2 DIRECTOR OF FINANCE MAY PETITION FOR REVOCATION OF LICENSE. 

When the classification of such person and the amount of license tax due from him shall have been 

ascertained and fixed by the Director of Finance, he shall mail to such person a notice of his 

determination, and shall demand of such person immediate payment of the amount of tax ascertained 

to be due from him, less any amount such person may have theretofore paid upon the tax due from 

him. If the amount of tax demanded is not paid within ten (10) days of the mailing of such demand, 

the Director of Finance shall notify such person by certified mail, with return receipt requested, to 

the taxpayer’s last known address, that at a time and place specified in said notice, he will apply to 

the Council of the City of Birmingham for revocation of such person's business license. At the time 

and place so specified, such person may appear before the City Council in person and by counsel, 

one or both, and show cause, if any, why said business license should not be revoked. Upon any 

such hearing, and for all other purposes, the decision and determination of the department as to 

classification and amount of license tax due shall be deemed correct and final, unless and until it 

shall be satisfactorily shown that such decision and determination is incorrect. 

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24.3 REVOCATION OF LICENSE FOR VIOLATIONS OF THE LAW. Any lawful license 

issued to any person, firm or corporation to conduct any business shall be subject to revocation by 

the Council of the City of Birmingham for the violation by the licensee, his agent, servant, or 

employee, of any provision of this Code or of any ordinance of the City of Birmingham, or any 

statute of the State of Alabama, relating to the business for which such license is issued; and shall 

also be subject to revocation by the City Council if the licensee, his agent, servant, or employee 

under color of such license violates or aids or abets in violating or knowingly permits or suffers to be 

violated any penal ordinance of the City of Birmingham or any criminal law of the State of 

Alabama; and shall also be subject to revocation by the Council of the City of Birmingham if, in 

connection with the issuance or renewal of any license, the licensee or his agent filed or caused to be 

filed any application, affidavit, statement or other misleading statement or omission of a material 

fact. 

24.4 CONDITIONS AND GROUNDS FOR REVOCATION. The conditions hereinabove set 

forth as grounds for the revocation of a license shall also constitute grounds for the Council of the 

City of Birmingham to refuse the renewal of a license. 

24.5 HEARING ON REVOCATION OF LICENSE. The Council shall set a time for hearing on 

the matter of revoking or refusing to renew a license; and a notice of such hearing shall be given to 

the licensee, or the applicant for renewal, as the case may be, at least one (1) day before the day set 

for said hearing. At the hearing, the Council of the City of Birmingham 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, as the case may be. 

Section 25. LEASED DEPARTMENTS. Each person, firm or corporation operating what is 

commonly known as leased departments in department stores, shall pay a license on each department 

so leased, according to a proper classification of the business so conducted, applying the provisions, 

schedules, conditions, and terms outlined in this Business License Code. 

Section 26. PROVISION FOR PRORATION OF LICENSE TAX-NEW BUSINESSES. 

(a) 

Proration of License Tax Authorized; Commencement of Business after July 1 of the 

Calendar Year. In the case the license of any business, trade, occupation or profession is 

based on a flat rate and is taken out after July 1, only one half of the license shall be charged 

and collected, except for those for which daily, weekly, monthly, quarterly or semiannual 

licenses are provided by law. 

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(b) 

(c) 

No Proration of License Tax Resulting from Abandonment or Discontinuance of 

Business. The amount of proration of the license due hereunder by anyone upon 

commencing business, shall not be affected or decreased by the subsequent abandonment or 

discontinuance of such business. 

No Proration of License Where Herein Otherwise Provided. There shall be no proration 

of any license due except as otherwise provided in this Business License Code. 

Section 27. TRANSFER OF LICENSE. 

27.1 NO TRANSFER OF LICENSE ALLOWED EXCEPT BY CONSENT OF DIRECTOR 

OF FINANCE; ONLY ONE TRANSFER PERMITTED IN ANY EVENT. When the ownership 

of a business or privilege for which a license is issued is, under actual sale, transferred in its entirety 

to a new owner, or owners, a transfer of license may be effected by and through the application 

process outlined in Section 2 of this article, subject to the provisions of this section as well as those 

of Article I, Section 3.4(k) of this ordinance in the case of alcoholic beverage licenses. No license 

issued under the above Schedule of Business Licenses (Article I) shall be transferred except by the 

consent of the Director of Finance of the City of Birmingham, or the City Council including in the 

case of alcoholic beverage licenses, and no transfer shall be valid until same has been endorsed 

across the face of the license receipt by the Director of Finance, and no license shall be transferred 

to reflect a physical change of address of the taxpayer within the City, in any event, more than once 

during a license year and never from one taxpayer to another. Provided that 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 ordinance, unless (1) the change requires the taxpayer to obtain a new 

federal employer identification number or Department of Revenue taxpayer identification number or 

(2), in the discretion of the department, the subject license is one for the sale of alcoholic beverages. 

Nothing in this section shall prohibit the department from requiring a new business license 

application and approval for an alcoholic beverage license. 

27.2 APPLICATION FOR TRANSFER OF LICENSE--LOCATION TO LOCATION. Any 

person to whom a business license has been issued to transact or carry on some business, calling, 

trade, or profession at a definite location in the City may make application for the transfer of his/her 

business license for the same business, calling, trade, or profession, as is therein mentioned, at some 

other definite location in the City by himself or herself, by filing said application with the Director 

of Finance for review. No transfer of license from one location in the City to another location in the 

City will be granted without the consent of the Director of Finance or the City Council, in the case of 

liquor establishments. 

(a) 

New Location Must Have Zoning Approval. Before authorization can be granted to 

transfer a business license from one definite location in the City to another definite location 

in the City, the application must be submitted to and approved by the City of Birmingham 

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Department of Planning, Engineering and Permits, pursuant to the requirements of 

Ordinance 90-130 as amended. 

27.3 TRANSFER OF LICENSE--PERSON TO PERSON, SAME PHYSICAL LOCATION. 

No license granted or issued under any of the provisions of this Code shall be in any manner 

assignable, transferable or authorize any person other than the person named therein as the licensee 

to operate the business, where specifically prohibited by this Code. A license shall never be 

transferred from one taxpayer to another. Provided that 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 chapter, unless (1) the change requires the taxpayer to obtain a new federal employer 

identification number or Department of Revenue taxpayer identification number or (2), in the 

discretion of the municipality, the subject license is one for the sale of alcoholic beverages. Nothing 

in this section shall prohibit the department from requiring a new business license application and 

approvals for an alcoholic beverage license. 

27.4 TRANSFER LICENSE--CHANGE OF OWNERSHIP--RESPONSIBILITIES FOR 

UNPAID TAXES. No license granted or issued under any provision of this Code may be 

transferred in any manner until any and all license tax returns have been filed and any license taxes 

due and payable by the former owner have been paid as provided in Section 16 of this Code. 

Section 28. SALARIED PROFESSIONAL EMPLOYEES. When any person claims any 

concession on any kind of professional license provided for in this Code because of such person 

being either the employer or the employee, such person shall not be exempt from payment of the 

license provided in this Code, until both the employer and the employee have furnished to the 

Director of Finance, sworn affidavits or other evidence satisfactory to the Director, setting out all the 

facts and conditions in regard to the employment with such facts and conditions being as would 

ordinarily substantiate the employment claim. 

Section 29. PLACE OF BUSINESS TO BE DESIGNATED; ZONING APPROVAL 

REQUIRED FOR BUSINESS LOCATION; HOME OCCUPATION / HOME OFFICE - 

RESTRICTIONS. 

29.1 PLACE OF BUSINESS TO BE DESIGNATED; SEPARATE LICENSE REQUIRED 

FOR EACH LOCATION. Pursuant to Section 11-51-94 Code of Alabama 1975, any person 

desiring to engage in any trade, business, or occupation, for which a license is required and for 

which a fixed place of business is required shall designate the place at which said trade or business 

or occupation is to be carried on, and the license to be issued there under, shall designate such place 

and such license shall authorize the carrying on of such trade, business or occupation only at such 

place. For each place at which said trade, business or occupation is carried on, a separate license fee 

and tax shall be paid. 

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29.2 BUSINESS LOCATION ADDRESS MUST HAVE ZONING APPROVAL. Each 

designated business location must be approved by the City of Birmingham Department of Planning, 

Engineering and Permits, pursuant to the requirements of Ordinance 90-130 as amended. 

29.3 HOME OCCUPATION / HOME OFFICE - RESTRICTIONS. Each applicant for a 

business license for a home occupation/home office location must obtain zoning approval and 

execute a “Home Occupation Certificate of Agreement” through the City of Birmingham 

Department of Planning, Engineering, and Permits. A copy of the properly executed agreement 

must be presented to the Revenue Division at the time of making application for licensing. 

For purposes of this section, a home occupation/home office is defined as an occupation or 

activity which is clearly incidental to the use of the premises for dwelling purposes and which is 

carried on by a member of a family residing on the premises. 

This use must be located within a main building or in a properly located accessory building. 

No equipment that is not normally used in connection with a residence may be used in conjunction 

with this use (provided, equipment such as home computers, filing cabinets, desk and desk chair are 

allowed). 

No person, other than a family member residing on the premises, may be employed or 

perform any duties associated with the home occupation/home office. Customers, clients, or 

employees, are not permitted to come to the location of the home occupation/home office, and no 

display or storage of any materials, other than necessary office supplies limited to the use of the 

home occupation/home office, may be kept, placed, housed, or stored, at any time, at this location. 

There shall be no advertising other than an identification sign of not more than one (1) square 

foot in area which is neither illuminated nor animated. There shall be no exterior identification of 

the home occupation/home office, nor shall the use of the property for a home occupation/home 

office cause the property to distract from the residential character of the premises. 

A home occupation/home office shall not include beauty parlors, barbershops, or 

doctors’ or dentists’ offices for the treatment of patients, or any other business activity 

otherwise prohibited in a residential zoning area. 

Section 30. EACH BUSINESS, VOCATION, CALLING, OR PROFESSION DEMANDS 

SEPARATE LICENSE. Any person, firm or corporation dealing or engaging in two or more of 

the businesses, vocations, callings or professions enumerated in Article I of this Code, and for 

which a license is required of each, such person shall pay for and take out a license for: 

(1) Each line of business, vocation, calling or profession, and for 

(2) Each separate place or location of business. 

30.1 LICENSE SHALL BE LOCATION SPECIFIC. 

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(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 such place, and such license shall authorize the carrying on 

of such 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 ordinance that is engaged in 

business in more than one municipality, shall be permitted to account for its gross 

receipts so that the part of its gross receipts attributable to one or more branch offices 

will not be subject to the business license tax imposed on the principal business 

office required to obtain a business license. Branch office gross receipts are those 

receipts that are the result of business conducted at or from a qualifying branch 

office. In order to establish the existence of a qualifying branch office, the taxpayer 

shall meet all the following criteria: 

i. The taxpayer must demonstrate the continuing existence of an actual physical 

facility located outside the City 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 such responsibility for the branch 

office, whether or not the representative is physically located at the branch 

office. 

v. All business claimed by a branch office or offices must be conducted by and 

through said 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 herein shall be construed as exempting businesses from payment of a license 

on the basis of a lack of physical location. 

Section 31. PAYMENTS OF LICENSE BY CHECK. 

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31.1 LEGAL TENDER. All business license taxes or deposits due hereunder shall be paid in 

advance, in lawful money of the United States, or by check, draft or other instrument in the 

discretion of the department. 

31.2 PAYMENT BY CHECK. Wherever a license or license receipt shall be issued in return for 

any check, the same shall not be valid or of any force or effect unless such check shall be duly paid 

upon first presentation to the drawee. 

31.3 DISHONORED INSTRUMENT. Payment of license taxes following a dishonor of such 

instrument upon presentation for payment shall, thereafter, be made only by cashier's check, money 

order, or cash, which fee shall include any applicable penalty, as well as a service charge as set forth 

within the City's current fee resolution. The remedy of such dishonored instrument shall be in a 

manner prescribed by the Director of Finance. 

Section 32. LICENSE TO BE EXHIBITED; AFFIXING DECALS; TAMPERING, 

ALTERING, OR CHANGING LICENSE UNLAWFUL. 

32.1 LICENSE TO BE EXHIBITED. Each license shall be posted in a conspicuous place, where 

such business, trade or occupation is carried on, and the holder of such license shall immediately 

show such license to the department’s designated agent, or to any police officer of the City upon 

being so requested by such agent or officer. 

32.2 UNLAWFUL TO FAIL TO EXHIBIT, DISPLAY OR POST LICENSE. It shall be 

unlawful for any person operating a business to fail to exhibit, display, or post such license in a 

conspicuous place, or to fail to immediately show such license to the department’s designated agent, 

or to any police officer of the City upon being so requested by such agent or officer. Each refusal of 

such a request to show such license shall constitute an offense, and each subsequent refusal of such 

request to show such license on any day thereafter shall constitute a separate offense. 

32.3 AFFIXING LICENSE DECALS/STICKERS. Whenever a license is issued for the use or 

operation of any vehicle there shall be delivered to the licensee, free of charge, a decal, or sticker 

showing the business, the license year, the words Birmingham, Alabama, and a serial number to be 

attached to such vehicle or machine, and it shall be the duty of such licensee to attach and to keep 

securely attached such decal or sticker to such vehicle or machine in a conspicuous place. It shall 

be unlawful for any person to use or operate such vehicle or machine not having such decal or 

sticker attached thereto. 

32.4 ALTERING, TAMPERING WITH, OR CHANGING LICENSE. Whenever a license, an 

identifying decal or sticker has been issued for a business location, vehicle, device, machine, or 

other piece of equipment pursuant to this Code, it shall be unlawful for any person to tamper with, to 

change, or to alter any such decal, sticker, or license. 

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Section 33. NO UNDUE BURDEN IMPOSED UPON INTERSTATE COMMERCE. No 

provision of this Code shall be applied: 

(a) 

(b) 

So as to impose any unlawful tax or unlawful burden on interstate commerce or on activity 

of the State or Federal governments; or 

In any manner which contradicts or is inconsistent with or violates any provision of the 

United States or Alabama constitutions. 

Section 34. [ Reserved ] 

Section 35. GENERAL CONTRACTOR’S STATEMENT. 

35.1 SWORN STATEMENT TO BE FURNISHED. Any person acting as a licensed general 

contractor, whether building for his own occupancy or not, shall furnish to the Director of Finance in 

writing, within fifteen (15) days of request therefor, a full, true, and complete written statement, 

signed by such person, under penalty of perjury, listing any and all subcontractors who have 

performed or shall perform any work or service, whatsoever for said general contractor in the City. 

35.2 CONTRACTORS AFFECTED. Any builder-owner, general engineering contractor, 

specialty contractor, or subcontractor, subcontracting any work shall be deemed a general contractor 

for the purpose of this section. 

35.3 CONTENTS OF GENERAL CONTRACTOR’S STATEMENT. Said statement shall 

include the name, address, telephone number, contract amount, City Taxpayer Identification 

Number, and specialty classification of each contractor, sub-contractor, or other person required to 

be licensed. 

35.4 UNLAWFUL TO FAIL TO PROVIDE CONTRACTOR’S STATEMENT. It shall be 

unlawful for any contractor to fail to provide the General Contractor’s Statement as required by this 

section. Violations of the provisions of this section are punishable pursuant to Section 1-1-6 of the 

General Code of the City of Birmingham 1980, as amended and as it may be amended. 

Section 36. LICENSE TAX A DEBT; RECOVERY, CIVIL ACTION. 

36.1 LICENSE TAX A DEBT. Every license fee, tax, or assessment, levied by the provisions of 

this Business License Code and all penalties levied or assessed thereon by this Business License 

Code for failure to pay the same within the time required constitute a debt to the City. 

36.2 RECOVERY; CIVIL ACTION. The department may initiate and/or maintain a civil action 

to recover delinquent license taxes, penalties, and administrative costs incurred in connection 

164

therewith, including filing fees, in any court of competent jurisdiction, which remedy shall be in 

addition to any and all other remedies which may be provided. 

Section 37. CIVIL ACTION TO ENJOIN BUSINESS OPERATION. 

37.1 BUSINESS OPERATION MAY BE ENJOINED. Pursuant to Section 11-51-150 Code of 

Alabama 1975, the department may file in the Circuit Court of Jefferson County, Alabama , a 

petition to enjoin the operation and conduct of any business, occupation, trade or profession subject 

to a privilege license or business license or excise tax imposed by the City of Birmingham and 

which is delinquent in whole or in part, following no less than 15 days’ written notice and demand to 

the taxpayer delivered personally or via certified U. S. mail, return receipt requested, and addressed 

to the taxpayer’s last know address as indicated on the records of the municipality. Said petition 

shall be verified by the Director of Finance. 

37.2 METHOD OF PROCEDURE FOR INJUNCTION PROCEEDING. Section 11-51-151 

through Section 11-51-160 Code of Alabama 1975, prescribe the method of procedure in any 

injunction proceeding provided for in Section 11-51-150 Code of Alabama 1975. 

Section 38. LIEN FOR LICENSE. 

38.1 LIENS GENERALLY. Pursuant to Section 40-29-20 et seq. and/or Section 11-51-96, Code 

of Alabama 1975, the provisions of this section shall apply to privilege or license taxes and/or any 

penalty payable thereon, levied under this Code, and such license taxes and penalties shall be a lien 

in favor of the City of Birmingham as follows: 

If any person liable to pay any tax, other than ad valorem tax, neglects or refuses to pay the same, 

the amount (including any interest, additional amount, addition to tax, or assessable penalty together 

with filing fees and any costs that may accrue in addition thereto) shall be a lien in favor of the City 

of Birmingham upon all property and rights to property, whether real or personal, tangible or 

intangible, belonging to such person which is used in any exhibition, trade, business, vocation, 

occupation, or profession, for which a license is or may be required. The effective period of the lien 

shall arise at the time of the assessment, return therefor or the payment thereof, whichever is prior, 

was due to have been filed with or made to the City of Birmingham, and shall continue until the 

liability for the amount so assessed (or a judgment against the taxpayer arising out of such liability) 

is satisfied or becomes unenforceable by reason of lapse of time. The lien shall be superior to all 

other liens, except the lien of the State, County and municipal corporations for taxes, and the lien of 

the state and county for license. Such lien may be enforced by attachment. 

38.2 NOTICE OF LIEN. The department shall give a thirty (30) day “Notice of Intent to File 

Lien” to the taxpayer by any one of the following methods: 

(1) Given to the person; 

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(2) Left at the dwelling or usual place of business of such person; or 

(3) Sent by certified mail with return receipt requested to the taxpayer’s last 

known address. 

38.3 RELEASE OF LIEN. If the taxpayer shall file with the department a bond in double the 

amount of the lien filed, with surety or sureties to be either a surety company authorized to do 

business in Alabama or such individual property owners, not less than three in number, as 

recommended by the judge of probate of the county in which the notice of lien is recorded, 

conditioned to pay all such tax, interest penalty, additional amount or addition to such tax, together 

with any costs which may occur in addition thereto as may be assessed against the taxpayer, 

principal in said bond, the Director of Finance shall withdraw and release said lien filed under the 

provisions of this subsection, and upon a determination that the said taxpayer owes any of said taxes 

to the City, the assessment (judgment) therefor shall be entered against said taxpayer and the surety 

or sureties on said bond; and, if not paid within 30 days from the date of said final assessment 

(judgment), then execution shall issue therefor against said principal and the surety or sureties on 

said bond. If the bond hereinabove provided for is not given and approved by the Director of 

Finance, and final assessment (judgment) is entered against said taxpayer and he duly and legally 

appeals there from within the time and in the manner provided for by this ordinance, and if the court 

approves the bond required for an appeal or the said taxpayer against whom the assessment was 

entered by the department shall, within 30 days from the date of the assessment, pay the amount 

thereof to the city, then, in either of said events, the Director of Finance shall cancel or release from 

record said lien. ” 

Section 39. COLLECTION AFTER ASSESSMENT. The tax herein levied may be collected by 

levy as provided in Section 40-29-51 Code of Alabama 1975, as follows: 

(a) Length of Period. Where the assessment of any license tax imposed by this Code has been 

begun or made within the period of limitation properly applicable thereto, such license tax may be 

collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun: 

(1) Within the period allowed by law after the final assessment of the tax; or 

(2) Prior to the expiration of any period for collection agreed upon in writing by 

the Director of Finance and the taxpayer before the expiration of the period 

allowed by law (or, if there is a release of levy under Section 40-29-34 Code 

of Alabama 1975, after such period allowed by law, then before such 

release). 

The period so agreed upon may be extended by subsequent agreements in writing made before the 

expiration of the period previously agreed upon. The period allowed by law as provided in this 

subsection during which a license tax may be collected by levy shall not be extended or curtailed by 

reason of a judgment against the taxpayer. 

166

(b) Date When Levy is Considered Made. The date on which a levy on property or rights to 

property is made shall be the date on which the notice of seizure provided in Section 40-29-26 Code 

of Alabama 1975, is given. 

Section 40. BUSINESSES LOCATED IN ANNEXED AREAS; AFFIDAVITS OF CAPITAL 

EMPLOYED. Pursuant to Section 11-42-57 Code of Alabama 1975, all territory brought within the 

corporate limits of the City and having a situs within such territory shall be exempt from such City 

taxation as fixed by a resolution. The department shall, in such cases, require sworn statements as to 

the amount of capital invested or value of goods or stocks or amounts of sales or receipts where the 

amount of the license is made to depend upon the amount of capital invested or value of goods or 

stocks or amount of sales or receipts, as provided in Section 11-51-90(a)(3) Code of Alabama 1975. 

It shall be unlawful for any person, firm, or corporation to fail or refuse to furnish sworn statements 

required by this section or to give false statements in relation thereto. Each occurrence of such 

failure or refusal shall constitute a separate offense. 

Section 41. REMEDIES CUMULATIVE. The conviction and fine or imprisonment of any 

person, taxpayer or agent of a person or taxpayer for engaging in any business without first obtaining 

a license to conduct such business shall not relieve such person from paying the business license tax 

to conduct such business, nor shall the payment of any business license tax prevent a civil action or 

criminal prosecution for the violation of any of the provisions of this Business License Code. All 

remedies prescribed hereunder shall be cumulative and the use of one or more remedies by the 

department shall not bar the use of any other remedy for the purpose of enforcing the provisions 

hereof.(See Section 44.6 “Penalty for Violation--Fine and/or Imprisonment”) 

Section 42. EFFECT OF THIS BUSINESS LICENSE CODE ON PAST ACTIONS AND 

OBLIGATIONS. Unless otherwise specifically or by necessary implication provided herein, 

neither the adoption of this Business License Code nor its superseding of any portion of any other 

ordinance of the City shall in any manner be construed to affect prosecution for a violation 

committed on any other ordinance prior to the adoption hereof, nor be construed to affect the validity 

of any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rights 

and obligations thereunto appertaining shall continue in full force and effect for the term prescribed 

therein. 

Section 43. VIOLATOR MAY BE RESTRAINED FROM CONTINUING IN BUSINESS. Any 

taxpayer who shall violate any of the provisions of this ordinance may be restrained from continuing 

in business, and proper prosecution shall be instituted in the name of the City of Birmingham until 

such person shall have complied with the provisions of this Code. 

Section 44. VIOLATIONS. 

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44.1 FAILURE TO PAY THE LICENSE TAX, MAKE REPORTS, KEEP OR PROVIDE 

RECORDS. Any person subject to the provisions of this ordinance, who shall fail to pay the license 

tax, make the reports or any of them as herein required, or who shall fail to keep or provide records, 

or supply any information, as herein required, shall, as provided in Section 40-29-112 Code of 

Alabama 1975, be guilty of a misdemeanor and upon conviction shall be fined not less than fifty 

dollars ($50), nor more than five hundred dollars ($500) for each offense, and, in addition, may be 

imprisoned for a period not to exceed six (6) months, or by both such fine and imprisonment. Each 

occurrence of such failure shall constitute a separate offense. 

44.2 WILLFUL REFUSAL TO MAKE REPORTS, OR PERMIT EXAMINATION OF 

RECORDS. Any person subject to the provisions of this ordinance willfully failing or refusing to 

make the reports, furnish any supplemental returns or other data herein required, or who shall refuse 

to permit the examination of his records by the department, shall be guilty of a misdemeanor, and 

upon conviction shall be fined not less than fifty dollars ($50.00) nor more than five hundred dollars 

($500.00) for each offense, and in addition may be imprisoned for a period not to exceed to six (6) 

months or by both such fine and imprisonment. Each occurrence of a failure to make such reports 

shall constitute a separate offense, and each refusal of a written demand by the department to 

examine, inspect or audit such records shall constitute a separate offense. 

44.3 VIOLATION OF ORDINANCE. Any person who shall fail, neglect, or refuse to perform 

any duty imposed by this Code, or other City ordinances, or any rule, regulation, or law thereof, or 

who shall fail or neglect to do or perform any act or series of acts as required by this Code or other 

city ordinances shall, upon conviction, be punished by a fine not exceeding five hundred dollars 

($500.00) for each offense, or by imprisonment for a period not exceeding six (6) months, or by both 

such fine and imprisonment, pursuant to Section 1-1-6 General Code of the City of Birmingham 


44.4 ENFORCEMENT. The payment of any and all licenses due may be enforced immediately 

after the due date thereof. A violation of the provisions of this Business License Code constitutes a 

misdemeanor punishable as provided in Section 11-51-93, Code of Alabama 1975, and Section 1-1-6 

of the General Code of the City of Birmingham 1980. Payment of a fine imposed in criminal 

proceedings pursuant to this section does not relieve a person of his liability for taxes imposed under 

this Code, and the department may seek appropriate equitable relief from a court of competent 

jurisdiction to prevent or redress violations of this Code. 

44.5 UNLAWFUL FOR TAXPAYERS TO FAIL OR REFUSE TO PERFORM DUTIES 

REQUIRED BY THIS LICENSE CODE. 

(a) It shall be unlawful for any license holder, to fail or refuse to perform any duty, herein 

imposed upon such license holder, or to obstruct or interfere with the Director of Finance, in 

obtaining information necessary or convenient for determination of the proper license 

classification of such license holder. 

(b) 

It shall also be unlawful for any such person, or for any agent, servant or employee of such 

person, to fail or refuse to perform any duty herein imposed upon such person or obstruct or 

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interfere with the Director of Finance, in carrying out the purpose of this Code. Each 

occurrence of a failure or refusal to perform any duty herein imposed shall constitute a 

separate offense. 

44.6 PENALTY FOR VIOLATION--FINE AND/OR IMPRISONMENT. 

(a) Any person, firm or corporation or agent of a firm or corporation engaging in any business or 

vocation for which a license is required, without first having procured a license therefor may 

upon conviction, be punished by a fine not to exceed One Hundred dollars ($100.00) for 

each offense or by imprisonment not to exceed six (6) months, or by both such fine and 

imprisonment, at the discretion of the court trying the same, and each occurrence shall 

constitute a separate offense (Section 11-51-93, Code of Alabama 1975.) 

(b) 

Except as provided by paragraph (a) of this section, any person, firm or corporation 

violating any provision of this Code shall, upon conviction, be punished within the limits of 

and as provided by Section 1-1-6 of the General City Code of Birmingham, 1980. 

Section 45. STATUTE OF LIMITATIONS. The statute of limitations for action by the City of 

Birmingham for the recovery of all amounts due under this Code is five (5) years, pursuant to 

Section 6-2-35 Code of Alabama 1975, except as provided in Section 11.3(a) of this Code. 

Section 46. REQUEST FOR RULING ON DETERMINATION OF TAXATION. Any 

taxpayer may request a ruling on the determination of whether amounts of gross sales, or gross 

receipts of his/her business are subject to the license tax, or are not to be used as a measure of the 

license taxes due and payable as levied by this Code. Such requests shall be made in writing to the 

Finance Department, and shall contain all pertinent facts relating to the item(s) in question. 

Section 47. SEVERABILITY. The provisions of this ordinance are severable. If any provision, 

section, paragraph, sentence, or part thereof, or the application thereof to any person, shall be 

declared unconstitutional or invalid by a court of competent jurisdiction, such declaration shall not 

affect or impair the remainder of the ordinance, it being the legislative intent to ordain and enact 

each provision, section, paragraph, sentence, and part thereof, separately and independently of each 

other. 

Section 48. REPEAL OF ORDINANCE NO. 91-295, AS AMENDED. The Business License 

Law adopted by Ordinance No. 91-295, as amended and as it has been amended, is hereby repealed 

as of the date upon which this Business License Tax ordinance becomes effective in the City of 

Birmingham; provided, however, that neither any cause of action nor fine, forfeiture, judgement, 

penalty, right, remedy or defense accrued at said date, nor any prosecution or complaint pending at 

said date shall be in any manner released, affected, abated, or impaired by this ordinance. 

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Section 49. EFFECTIVE DATE OF ORDINANCE. This ordinance shall become effective and 

operative as such commencing on and after January 1, 2008, and on and after said date shall be 

binding in the City of Birmingham. 

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1 ordinance no. 07-233 city of birmingham, alabama an ordinance to ...

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