Business License Tax Codes - Birmingham

Industries in the Oil and Gas Extraction sub-sector operate and/or develop oil and gasfield properties. Such activities may include exploration for crude petroleum andnatural gas; drilling, completing, and equipping wells; operating separators, emulsionbreakers, desilting equipment, and field gathering lines for crude petroleum andnatural gas; and all other activities in the preparation of oil and gas up to the point ofshipment from the producing property. This sub-sector includes the production ofcrude petroleum, the mining and extraction of oil from oil shale and oil sands, and theproduction of natural gas, sulfur recovery from natural gas, and recovery ofhydrocarbon liquids.SCHEDULE 303 - OIL AND GAS EXTRACTIONEach person, firm or corporation engaged in the business of operating and developing oiland gas field properties and establishments primarily engages in recovering liquidhydrocarbons from oil and gas field gases shall pay a license equal to 6/20 of 1% of thegross receipts from said business from the previous year with a minimum of………………………………..………………………………………………….$1,000.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 212NAICS TITLE – Mining (except Oil and Gas)Industries in the Mining (except Oil and Gas) sub-sector primarily engage in mining,mine site development, and beneficiating (i.e., preparing) metallic minerals andnonmetallic minerals, including coal. The term "mining" is used in the broad sense toinclude ore extraction, quarrying, and beneficiating (e.g., crushing, screening,washing, sizing, concentrating, and flotation), customarily done at the mine site.Beneficiation is the process whereby the extracted material is reduced to particleswhich can be separated into mineral and waste, the former suitable for furtherprocessing or direct use. The operations that take place in beneficiation are primarilymechanical, such as grinding, washing, magnetic separation, centrifugal separation,and so on. In contrast, manufacturing operations primarily use chemical andelectrochemical processes, such as electrolysis, distillation, and so on. However sometreatments, such as heat treatments, take place in both stages: the beneficiation and themanufacturing (i.e., smelting/refining) stages. The range of preparation activitiesvaries by mineral and the purity of any given ore deposit. While some minerals, suchas petroleum and natural gas, require little or no preparation, others are washed andscreened, while yet others, such as gold and silver, can be transformed into bullionbefore leaving the mine site.12

Each person, firm or corporation engaged in the business of selling electrical current, an amountequal to three percent (3%) of the gross receipts derived during the preceding calendar year fromthe sale of electrical current to consumers, users and/or distributors thereof residing or having aplace or places of business in the City of Birmingham when such current, after the sale thereof at anyplace, is consumed or used in the City of Birmingham by such consumers or users, or is distributedfrom 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 Cityof Birmingham, but within the police jurisdiction thereof, shall take out a license and pay thereforan amount equal to one-half percent (1/2%) the amount of license tax to which he, she or it wouldbe subject where such business vocation, occupation or profession engaged in or carried on withinthe 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 businessfor the year next preceding.SCHEDULE 227 - STEAM HEAT -Each person, firm or corporation engaged in the business of supplying steam, hot or chilled water forthe purpose of heating or cooling buildings or any other use shall pay a license in the amount ofthree 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 domesticpurposes, three percent (3%) of the gross receipts of such business for the preceding year.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 236 NAICS TITLE - Construction of BuildingsThe Construction of Buildings sub-sector comprises establishments primarily responsible for theconstruction of buildings. The work performed may include new work, additions, alterations, ormaintenance and repairs. The on-site assembly of precut, panelized, and prefabricated buildings andconstruction of temporary buildings are included in this sub-sector. Part or all of the productionwork for which the establishments in this sector have responsibility may be subcontracted to otherconstruction establishments usually specialty trade contractors.Establishments in this sub-sector are classified based on the types of buildings they construct. Thisclassification reflects variations in the requirements of the underlying production processes.14

SCHEDULE 068 - CONTRACTORS -Each person engaged in the business of constructing houses or buildings on contract, or whoconstructs two or more houses a year, whether on contract or otherwise, or who maintains an officein Birmingham used in connection with such construction outside of Birmingham, shall pay a licenseof ...........................................................................................................................................$200.00Any licensed contractor shall furnish to the Director of Finance in writing, within fifteen (15) daysof request therefor, the names, business addresses, telephone numbers, contract amounts, Citytaxpayer 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 / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 237 NAICS TITLE - Heavy and Civil Engineering ConstructionThe Heavy and Civil Engineering Construction sub-sector comprises establishments whose primaryactivity is the construction of entire engineering projects (e.g., highways and dams), and specialtytrade 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 performingactivities that are specific to heavy and civil engineering construction projects and are not normallyperformed on buildings. The work performed may include new work, additions, alterations, ormaintenance and repairs.Specialty trade activities are classified in this sub-sector if the skills and equipment present arespecific to heavy or civil engineering construction projects. For example, specialized equipment isneeded to paint lines on highways. This equipment is not normally used in building applications sothe activity is classified in this sub-sector. Traffic signal installation, while specific to highways,uses much of the same skills and equipment that are needed for electrical work in building projectsand is therefore classified in Sub-sector 238, Specialty Trade Contractors.Construction projects involving water resources (e.g., dredging and land drainage) and projectsinvolving open space improvement (e.g., parks and trails) are included in this sub-sector.Establishments whose primary activity is the subdivision of land into individual building lots usuallyperform various additional site-improvement activities (e.g., road building and utility lineinstallation) and are included in this sub-sector.Establishments in this sub-sector 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 WORK15

(a) Each person engaged in carrying on within the City of Birmingham, where the gross annualbusiness 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$200,000 and less than $250,000............................................................................................960.00$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 ....................................$240.00Any licensed contractor shall furnish to the Director of Finance in writing, within fifteen (15) daysof request therefor, the names, business addresses, telephone numbers, contract amounts, Citytaxpayer 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 / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 238 NAICS TITLE - Specialty Trade ContractorsThe Specialty Trade Contractors sub-sector comprises establishments whose primary activity isperforming specific activities (e.g., pouring concrete, site preparation, plumbing, painting, andelectrical work) involved in building construction or other activities that are similar for all types ofconstruction but that are not responsible for the entire project. The work performed may include newwork, additions, alterations, maintenance, and repairs. The production work performed byestablishments in this sub-sector is usually subcontracted from establishments of the generalcontractor type or operative builders but, especially in remodeling and repair construction, work alsomay be done directly for the owner of the property. Specialty trade contractors usually perform mostof their work at the construction site, although they may have shops where they performprefabrication and other work. Establishments primarily engaged in preparing sites for newconstruction are also included in this sub-sector.There are substantial differences in types of equipment, work force skills, and other inputs requiredby specialty trade contractors. Establishments in this sub-sector are classified based on theunderlying production function for the specialty trade in which they specialize. Throughout theSpecialty Trade Contractors sub-sector, establishments commonly provide both the parts and laborrequired to complete work. For example, electrical contractors supply the current-carrying andnoncurrent-carrying wiring devices that are required to install a circuit. Plumbing, Heating and Air-16

Conditioning contractors also supply the parts required to complete a contract.Establishments that specialize in activities primarily related to heavy and civil engineeringconstruction that are not normally performed on buildings, such as the painting of lines on highways.are classified in Sub-sector 237, Heavy and Civil Engineering Construction.Establishments that are primarily engaged in selling construction materials are classified in Sector42, 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$100,000 and less than $200,000............................................................................................200.00$200,000 and less than $300,000............................................................................................400.00$300,000 and less than $400,000............................................................................................600.00$400,000 and less than $500,000............................................................................................800.00$500,000 and less than $600,000.........................................................................................1,000.00$600,000 and less than $700,000.........................................................................................1,200.00$700,000 and less than $800,000.........................................................................................1,400.00$800,000 and less than $900,000.........................................................................................1,600.00$900,000 and less than $1,000,000......................................................................................1,800.00$1,000,000 and over.............................................................................................................2,000.00NO LICENSE WILL BE ISSUED to any heating and air conditioning contractor untilapplicant has obtained, and presented to the Revenue Division at the time of application orrenewal, a current, valid State of Alabama Permit issued by the Certification Board of Heatingand Air Conditioning Contractors.Any licensed contractor shall furnish to the Director of Finance in writing, within fifteen (15) daysof request therefor, the names, business addresses, telephone numbers, contract amounts, Citytaxpayer 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.SCHEDULE 070 - CONTRACTORS, HOUSE MOVERS AND/OR HOUSEWRECKERS -Each person, firm or corporation contracting for or engaged in the business of moving houses orother 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 byothers shall pay a license of ..................................................................................................$240.0017

Any licensed contractor shall furnish to the Director of Finance in writing, within fifteen (15) daysof request therefor, the names, business addresses, telephone numbers, contract amounts, Citytaxpayer 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.SCHEDULE 071 - CONTRACTORS, HOUSE PAINTERS, ROOFERS, SIGNPAINTERS, CARDWRITING, DECORATIONS,PLASTERERS, PAPER HANGERS, LATHERS, CABINET ORCARPENTER SHOP, AUTOMOBILE PAINTING, BUILDINGSIDING AND/OR BUILDING INSULATION -Each person, firm or corporation engaged in any of the foregoing businesses whether actually doingthe work or making contracts for the work to be done either by himself or by others, shall pay alicense as follows:Where one worker only...........................................................................................................$60.00Where two and less than four workers ...................................................................................120.00Where four and less than six workers.....................................................................................180.00Where six and less than ten workers...................................................................................... 240.00Where ten and less than fifteen workers ............................................................................... 300.00Where fifteen workers or over ............................................................................................... 360.00Any licensed contractor shall furnish to the Director of Finance in writing, within fifteen (15) daysof request therefor, the names, business addresses, telephone numbers, contract amounts, Citytaxpayer 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.SCHEDULE 096 - ELECTRICIANS -Each person, firm or corporation doing business as, or soliciting electric work, where less than threemasters or journeymen electricians are employed................................................................$180.00Where three and less than five............................................................................................... 240.00Where five and less than ten .................................................................................................. 360.00Where ten and less than fifteen.............................................................................................. 480.00Where fifteen or over............................................................................................................. 600.00The average number of master or journeymen electricians employed in the preceding year shallafford the basis for computing the tax due hereunder which average number shall be determined asoutlined in Schedule 201 of this Business License Code.NO LICENSE TO BE ISSUED until the following has been obtained and presented to theRevenue Division at the time of application and/or renewal:(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 the18

City of Birmingham Finance Department.SCHEDULE 097 - ELEVATORS -Each person, firm or corporation selling or installing hydraulic, steam, electric or hand powerelevators or repairing or maintaining same, either as principal or agent, shall pay a license of 2/10 of1% of the gross receipts from said business from the previous year with a minimum license of...............................................................................................................................................$200.00SCHEDULE 104 - FLOOR DRESSERS -Each person, firm or corporation, operating one or more floor dressing machines and engaged indressing, selling or installing flooring shall pay a license of 2/10 of 1% of the gross receipts fromsaid business from the previous year with a minimum license of .......................................$150.00SCHEDULE 201 - PLUMBING, GAS FITTERS -Each person, firm or corporation engaged in the business of plumbing gas fitting, and/or steam/ hotwater heating, any one or all, where the number of master or journeyman workers retained or used isless than 3..............................................................................................................................$180.00Where 3 and less than 5 ......................................................................................................... 240.00Where 5 and less than 10 ....................................................................................................... 360.00Where 10 and less than 15 ..................................................................................................... 480.00Where 15 and over................................................................................................................. 600.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented the following tothe Revenue Division at the time of application:(1) A current, valid Master Plumbers/Gas Fitters card issued by the State ofAlabama 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 theplumber, a merchandise license shall be paid as provided for in Schedule 165 of this BusinessLicense Code.For the purpose of computing the amount of license tax due under this schedule, the average numberof master or journeyman workers retained or used in the year immediately preceding the year forwhich the license tax is paid shall afford the basis of computation. The average number of master orjourneyman workers shall be the quotient derived through dividing by four (4) the sum of the largestnumber of master or journeyman workers retained or used during the months of January, April, Julyand October of the year immediately preceding; provided, however, if the licensee were not engagedin business during the entire preceding year the average number of master or journeymen workersshall be determined on the basis of the highest number of master or journeyman workers retained orused during any one or more of the months of January, April, July and October, during which suchlicensee was engaged in business.19

SCHEDULE 010B - BURGLAR/FIRE ALARM COMPANIES (INSTALLATION ANDMAINTENANCE 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 paya license as follows: Where gross annual business from said business from the previous year isLess than $5,000 ....................................................................................................................$60.00$5,000 and less than $10,000 .................................................................................................100.00$10,000 and less than $15,000................................................................................................150.00$15,000 and less than $20,000................................................................................................200.00Plus 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 analarm designed to provoke police or emergency response unless such person possesses a currentvalid 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 aState license issued by the Alabama Electronic Security Board of Licensure. (Title 34, Chapter1A, Code of Alabama 1975)SCHEDULE 017A - AUTOMATIC SPRINKLERS - INSIDE -Each person, firm, or corporation engaged in the business of selling, or installing automatic sprinklersystems inside buildings, shall pay a license of 2/10 of 1% of the gross receipts from said businessfrom previous year with a minimum license of ....................................................................$120.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 311 NAICS TITLE - Food ManufacturingIndustries in the Food Manufacturing sub-sector transform livestock and agricultural products intoproducts for intermediate or final consumption. The industry groups are distinguished by the rawmaterials (generally of animal or vegetable origin) processed into food products.The food products manufactured in these establishments are typically sold to wholesalers or retailersfor distribution to consumers, but establishments primarily engaged in retailing bakery and candyproducts made on the premises not for immediate consumption are included.Establishments primarily engaged in manufacturing beverages are classified in Sub-sector 312,Beverage and Tobacco Product Manufacturing.20

SCHEDULE 029 - BAKERY-Each person conducting a bakery and in connection operates a vehicle on street shall pay a license of2/10 of 1% of the gross receipts from said business from the previous year with a minimum licenseof ...........................................................................................................................................$200.00Where no vehicle owned by the business is operated on the streets in connection with said businessand gross receipts are:Less than $50,000 .................................................................................................................$120.00$50,000 and not more than $100,000......................................................................................200.00Plus 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 atwholesale only.NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.SCHEDULE 030 - BAKERY GOODS, INCLUDING DONUTS -Each retail dealer in bakery goods and/or donuts where principal business, shall pay a license of2/10 of 1% of the gross receipts from said business from the previous year with a minimumlicense of ...............................................................................................................................$120.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.SCHEDULE 046 - CANDY, PROCESSING OR MANUFACTURING, CANNING,PRESERVING, AND/OR PEANUT BUTTERPROCESSING OR MANUFACTURING-Each person, firm or corporation engaged in the business of making, processing or manufacturingcandy, canning, processing, or preserving farm produce and/or making, processing or manufacturingpeanut butter and similar products shall pay a license of 2/10 of 1% of the gross receipts from saidbusiness from the previous year with a minimum license of...............................................................................................................................................$120.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.SCHEDULE 080 - CREAMERY, BUTTER FACTORY, MILKPASTEURIZATION PLANT, OLEO MARGARINE PLANT,INCLUDING THE SALE OF CHOCOLATE MILK, OROTHER SIMILAR PRODUCTS -Each person, firm or corporation so engaged shall pay a license of 2/10 of 1% of the gross receiptsfrom said business from the previous year with a minimum license of................................$200.0021

Where there is no pasteurization plant, and buttermilk is manufactured from powder a license of2/10 of 1% of the gross receipts, less returned goods, from said business from the previous year witha minimum license of..............................................................................................................$60.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.SCHEDULE 122 - GRAIN OR FLOUR DEALER, AGENT OR BROKER, GRAINPROCESSOR, GRIST MILLS, WHOLESALE DEALER INPOWDERED 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......................$200.00Plus an amount equal to 2/20 of 1% of gross receipts in excess of $100,000.NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.SCHEDULE 220 - SAUSAGE FACTORY -Each person, firm or corporation conducting, where principal business, shall pay a license of 2/10 of1% of the gross receipts from said business from the previous year with a minimum license of...............................................................................................................................................$200.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.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, inaddition to bottlers license, shall pay a license of 2/10 of 1% of the gross receipts from said businessfrom the previous year with a minimum license of ..............................................................$200.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit as needed.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 312 NAICS TITLE - Beverage and Tobacco ProductManufacturingIndustries in the Beverage and Tobacco Product manufacturing sub-sector manufacture beveragesand tobacco products. The industry group, Beverage manufacturing, includes three types ofestablishments: (1) those that manufacture nonalcoholic beverages; (2) those that manufacture22

alcoholic beverages through the fermentation process; and (3) those that produce distilled alcoholicbeverages. Ice manufacturing, while not a beverage, is included with nonalcoholic beveragemanufacturing 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 definedproductive processes. Brandy, a distilled beverage, was not placed under distillery productmanufacturing, but rather under the NAICS class for winery product manufacturing since theproductive process used in the manufacturing of alcoholic grape-based beverages produces bothwines (fermented beverage) and brandies (distilled beverage).The industry group, Tobacco manufacturing, includes two types of establishments: (1) thoseengaged in redrying and stemming tobacco and, (2) those that manufacture tobacco products, such ascigarettes and cigars.SCHEDULE 039 - BOTTLERS, MANUFACTURING -Each person, firm or corporation engaged in the manufacturing, producing, or bottling, in bottles orother containers, soda water, carbonated drinks, fruit juices or imitations thereof, and anypreparations known as soft drinks of any description, shall pay a license of 2/10 of 1% of the grossreceipts from said business from the previous year with a minimum license of ................ $200.00SCHEDULE 040 - BOTTLED WATERS AND/OR FRUIT DRINKS -(a) Each retail dealer in aerated waters, carbonated waters, fruit drinks, or soft drinks of anydescription, 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 ofgross receipts, plus 24.00 on each additional $5,000 or fractional part thereof of gross receipts fromsaid business from the previous year.(c) No person, firm, or corporation conducting restaurant, cafe or lunch stand as the principalbusiness, shall pay the license provided by this schedule, but shall include gross receipts from suchbottled waters and fruit drinks as part of gross receipts of such restaurant, cafe or lunch stand andpay under Schedule 216 of this Code.SCHEDULE 132 - ICE FACTORY -Each person, firm or corporation manufacturing, selling or delivering ice within the City’sjurisdiction, shall pay a license at the rate of $9.60 per ton based on the daily machine capacity ofeach factory producing ice that is sold within the City, provided each operator manufacturing ordelivering ice within the City's jurisdiction, shall pay a rate of not less than $400.00, multiplied bythe number of factories used in producing ice for sale within the City's jurisdiction.NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.23

SCHEDULE 150 - ALCOHOLIC BEVERAGES - LIQUOR, BEER, WINE. Thefollowing 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 carriedon in the City of Birmingham in said calendar year, and each and every firm, company orcorporation engaged in any such business enumerated herein, in said calendar year shall pay andtake out such licenses in such sums as are herein provided:DEFINITIONS. In the construction of this sub-section, the following words or phrases shall, unlessthe 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 thecorporate 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 alcoholicbeverage or liquor, beer, or wine within said corporate limits, or if that person within saidcorporate limits, shall do any act authorized to be done only by the holder of any licenseissued by the board.(f) "Fixed Place of Business." Any place where any alcoholic beverage, liquor, wine, or beer iskept or stored for sale or delivery.(g) "Person." Any legal entity, including, but not limited to, natural persons, associations andcorporations, 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 bythe Alabama Alcoholic Beverage Licensing Code, Title 28, Code of Alabama 1975, and asinterpreted by the regulations of the Board.SCHEDULE 150 A - MANUFACTUREREach person licensed by the Board as a manufacturer under Section 28-3A-6 of the Code, whomanufactures, or otherwise distills, produces, ferments, brews, bottles, rectifies, or compoundsalcoholic beverages shall pay an annual license fee of………………………………………$500.00SCHEDULE 150 B - IMPORTEREach person licensed by the Board as an importer under Section 28-3A-7 of the Code shall pay anannual license fee of …………………………………………………………………….… $500.00Provided that, if such importer can only import table wine the license fee shall be ...........$250.00SCHEDULE 150C - LIQUOR WHOLESALER. Each person licensed by the Board as aliquor wholesaler under Section 28-3A-8 of the Code, shall pay an annual license fee of $500.0024

SCHEDULE 150D - BEERWHOLESALEREach person licensed as a beer wholesaler under Section 28-3A-9 of the Code shall pay an annuallicense fee of ........................................................................................................................$275.00SCHEDULE 150E - WINE WHOLESALER.Each person licensed as a wine wholesaler under Section 28-3A-9 of the Code shall pay an annuallicense fee of ........................................................................................................................$150.00SCHEDULE 150F - BEER AND WINE WHOLESALER.Each person licensed as a beer and wine wholesaler under Section 28-3A-9 of the Code shall pay anannual license fee of ............................................................................................................$375.00SCHEDULE 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 ........................................................$200.00SCHEDULE 150H - LOUNGE RETAIL LIQUOR - CLASS I (On-PremisesConsumption).Each person licensed by the Board to operate a retail liquor lounge under Section 28-3A-11 of theCode, shall pay an annual license fee of ..............................................................................$500.00SCHEDULE 150I - RESTAURANT RETAIL LIQUOR.Each person licensed by the Board to sell alcoholic beverages in connection with the operation of ahotel, restaurant, civic center authority or dinner theater under Section 28-3A-13 of the Code, shallpay an annual license fee of .................................................................................................$500.00SCHEDULE 150J - CLUB LIQUOR - CLASS I.Each person licensed by the Board to operate a club under Section 28-3A-12 of the Code, shall payan annual license fee of ........................................................................................................$500.00SCHEDULE 150K - RETAIL TABLE WINE (OFF-PREMISES CONSUMPTION).Each person licensed by the Board to sell table wine at retail for off premises consumption underSection 28-3A-15 of the Code, shall pay an annual license fee of ........................................$40.00SCHEDULE 150L- RETAIL TABLE WINE (ON-PREMISES AND OFF-PREMISESCONSUMPTION).Each person licensed by the Board to sell table wine at retail for on-premises and off-premisesconsumption under Section 28-3A-14 of the Code, shall pay an annual license fee of ......$100.00SCHEDULE 150M - RETAIL BEER (ON-PREMISES AND OFF-PREMISESCONSUMPTION).Each person licensed by the Board to sell beer for on premises and off-premises consumption underSection 28-3A-16 of the Code, shall pay an annual license fee of ........................................$40.0025

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 .................................................................$40.00SCHEDULE 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 Codeof Alabama 1975, which is valid for more than 30 days, and renewable annually shall pay a licensefee of ...................................................................................................................................$250.00SCHEDULE 150P- SPECIAL EVENTS RETAIL - LESS THAN SEVEN (7) DAYS.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 alicense 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 tothe 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 personlicensed 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 (PACKAGESTORES).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 ............................$500.00SCHEDULE 150T- CLUB LIQUOR - CLASS II.Each person licensed by the Board to operate a club under Section 28-3A-12 of the Code, shallpay an annual license fee of .................................................................................................$500.00SCHEDULE 150Y- MONTHLY THREE PERCENT (3%) LIQUOR TAX.On or before the 15th of the calendar month next succeeding the period of the license issuedeach such person shall pay to the City for the privilege of so engaging in such business anadditional license tax of three percent (3%) of the gross receipts of such business derivedfrom the sale of alcoholic beverages other than table wine and malt or brewed beveragesduring such license period.SCHEDULE 150Z- MONTHLY ONE TENTH OF ONE PERCENT (1/10 OF1%) LIQUOR TAX.26

On or before the 15th day of the calendar month next succeeding each separate calendarmonth, each such person shall also pay to the City, for the privilege of so engaging in suchbusiness in such immediately next preceding month, an additional license tax of one-tenth ofone percent (1/10% of 1%) of the gross receipts of such business received during suchimmediately next preceding month which said gross receipts were derived only from the saleof 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 calendarmonth next succeeding each separate calendar month, each such person shall also pay to theCity, 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 thepreceding month. (Section 28-7-16, Code of Alabama 1975)Section 1.1 ISSUANCE OF ALCOHOLIC BEVERAGE LICENSES.(A) Issuance of Alcoholic Beverage Licenses. No alcoholic beverage licenses shall be issued foruse within the City of Birmingham (a Class 1 municipality) without prior approval by theBirmingham City Council. All other provisions of law, rules or regulations to the contrarynotwithstanding, the Alabama Alcoholic Beverage Control Board shall have absolutely no authorityto issue any form of license in the City of Birmingham (a Class 1 municipality) including, but notlimited to, off-premise consumption licenses, restaurant licenses, or club licenses, for the retail saleof 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 aresatisfied: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 beenset aside by order of the circuit court of the county in which the site is situated on theground that the municipal approval was arbitrarily or capriciously denied without ashowing of one of the following:i. The creation of a nuisance.ii.iii.Circumstances clearly detrimental to or whichwould adversely affect the public health,safety, and welfare of the adjacent residentialneighborhoods.A violation of applicable zoning restrictionsor regulations.27

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 fromthe 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 Taxis 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 othercharge for the privilege of doing business as a beer wholesaler, importer, or retailer, shall becollected by the City which shall exceed one-half of the amount of the state license fee collected bythe Board for like privilege.(C) No Proration of Liquor License Fee. There shall be no proration of any license fee because ofhaving 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 forLate Payment. The stated annual license fee levied by this Schedule 150 shall be due January 1 ofeach year and shall be delinquent after January 15 of the year for which such license is due, and apenalty of fifteen percent (15%) shall be collected on or after January 16th of such year. Alladditional license fees levied by this Schedule 150, shall be due on the 15th day of the calendarmonth 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 forany person, firm, or corporation to engage in the sale of any alcoholic beverage in the City ofBirmingham without having first procured a license for such sale. It shall also be unlawful for anycurrent licensee to continue to sell any alcoholic beverages after the expiration of a licensepreviously issued, without obtaining a new license. Each day during which such business is soengaged 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 thisschedule in any manner whatsoever to keep and preserve all invoices, books, papers,canceled checks or other memoranda touching the purchase, sale, exchange or receiptof any and all such alcoholic beverages for a period of five (5) years.28

(2) All such invoices, books, papers canceled checks or other memoranda shall besubject to audit and inspection by the department at any and all times upon writtennotice by the department.(3) Any person, firm, corporation, club or association of persons who fails or refuses tokeep and preserve the records as required by this section or who, upon writtenrequest by the department, fails or refuses to allow an audit or inspection of recordsas provided in this ordinance shall be guilty of a misdemeanor and shall, uponconviction, be punished by a fine of not less than fifty dollars ($50.00) nor more thanfive 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 aseparate offense and shall also constitute grounds for revocation of any license issuedunder this Schedule 150.(4) Additional requirements are outlined in Article II, Section 9, of this Business LicenseCode.(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 Financeon or before the final date on which the license tax may be paid without a penalty, such report orreports and in such form as the Director may prescribe evidencing the amount of business done andthe amount of license due thereon. A return should be filed for each reporting period, as provided inthis Section 1, even though no tax may be due.(H) Appeal from the Denial of Liquor License Application. Any person aggrieved by anydecision of the Director in the enforcement of this subdivision, may appeal there from to the Councilof the City of Birmingham by filing with the City Clerk, within five days of such decision, a letteraddressed to the Council, protesting such decision, and contemporaneously delivering a copy of suchprotest to the Director of Finance and thereafter appearing and prosecuting such protest at theregular meeting of the Council next following the filing of such protest. Failure to thus appeal shallconstitute acceptance of such decision and assent to the correctness thereof.Where a matter has been properly appealed to the Birmingham City Council and resulted inthe 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 becommenced within fourteen (14) days of the action by the Birmingham City Council. The circuitcourt shall hear the appeal according to its own rules and procedures within thirty (30) daysthereafter.(I) City Liquor License Must Be Obtained for Each ABC Board License Held; License MustBe Displayed. A City license shall be obtained for each ABC Board license held. Every licenseissued under this ordinance shall be constantly and conspicuously displayed on the licensedpremises.29

(J) Approval of Liquor License Applicant and Business Location Required. No license will beissued 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 havebeen approved by the City Council.(K) Liquor Licenses May Not Be Assigned or Transferred Without Approval. As provided inSection 28-3A-23(j) Code of Alabama 1975, licenses issued under this Schedule 150 may not beassigned. The City is hereby authorized to transfer any license from one person to another or fromone place to another within its governing jurisdiction or both upon submission of such applicationfor transfer to the Finance Department and approval of same by the Council of the City ofBirmingham. Under no circumstances may a license issued pursuant to this section be transferredmore than once in a calendar year. No transfer shall be made to a person who would not have beeneligible to receive the license originally nor for the transaction of business at a place for which thelicense could not originally have been issued lawfully.(L) Written Application for Transfer of Liquor License Required. Every applicant desiring atransfer of a license shall file a written application with the Director of Finance prior to the dateownership of the business is legally transferred or conferred to another legal entity. No license shallbe transferred except with the consent of the council or other governing body of the municipality orof the director of finance or other chief revenue officer or his or her designee, and no license shall betransferred to reflect a physical change of address of the taxpayer within the municipality more thanonce during a license year and never from one taxpayer to another. Provided that a mere change inthe name or ownership of a taxpayer that is a corporation, partnership, limited liability company orother form of legal entity now or hereafter recognized by the laws of Alabama shall not constitute atransfer for purposes of this ordinance, unless:(1) The change requires the taxpayer to obtain a new federal employeridentification number or City of Birmingham identification number or,(2) In the discretion of the city, the subject license is one for the sale of alcoholicbeverages. Nothing is this section shall prohibit the city from requiring anew business license application and approvals for an alcoholic beveragelicense.(M) License Immediately Terminated in the Event of Bankruptcy or Insolvency. Pursuant toSection 28-3A-23(m) Code of Alabama 1975, in the event that any person to whom a license shallhave been issued under the terms of this ordinance shall become insolvent, make an assignment forthe benefit of creditors, be adjudicated a bankrupt by either voluntary or involuntary action, thelicense of such person shall immediately terminate and be canceled without any action on the part ofthe City Council, and there shall be no refund made, or credit given, for the unused portion of thelicense fee for the remainder of the license year for which said license was granted. Thereafter, nolicense shall be issued by the Finance Department for the premises, wherein said license wasconducted, to any assignee, committee, trustee, receiver, or successor of such licensee until a new30

application for license has been approved by the City Council. In all such cases, the City Councilshall 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 furtherpower to impose conditions under which said licensed premises shall be conducted.(N) License Immediately Terminated Upon Termination of State License, IncludingTermination For Failure to Timely Renew State License. In the event that any person to whom alicense shall have been issued under the terms of this ordinance has a State alcoholic beveragelicense terminate, including as a result of their failure to timely renew the State alcoholic beveragelicense, the equivalent City of Birmingham alcoholic beverage license shall terminate and becanceled without any action on the part of the City Council, and there shall be no refund made, orcredit given for the unused portion of the license fee for the remainder of the license year for whichsaid license was granted. Thereafter, a new City of Birmingham alcoholic beverage license shall berequired in order to continue the sale of any alcoholic beverage within the City, and a newapplication must be filed and a new license issued in the manner prescribed by this ordinance and byState law before continuation of the business activity. In all such cases, the Council of the City ofBirmingham shall have sole and final discretion as to the propriety of the issuance of a new licensefor such premises, and shall have the further power to impose conditions under which said licensedpremises shall be conducted.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 313NAICS TITLE - Textile MillsIndustries in the Textile Mills sub-sector group establishments that transform a basicfiber (natural or synthetic) into a product, such as yarn or fabric, that is furthermanufactured into usable items, such as apparel, sheets towels, and textile bags forindividual or industrial consumption. The further manufacturing may be performed inthe same establishment and classified in this sub-sector, or it may be performed at aseparate establishment and be classified elsewhere in manufacturing.The main processes in this sub-sector include preparation and spinning of fiber,knitting or weaving of fabric, and the finishing of the textile. The NAICS structurefollows and captures this process flow. Major industries in this flow, such aspreparation of fibers, weaving of fabric, knitting of fabric, and fiber and fabricfinishing, are uniquely identified. Texturizing, throwing, twisting, and winding ofyarn contains aspects of both fiber preparation and fiber finishing and is classifiedwith preparation of fibers rather than with finishing of fiber.SCHEDULE 306 -TEXTILE MILLS31

Each person, firm or corporation engaged in the business of the main processes ofpreparation and spinning of fiber, knitting or weaving of fabric, and the finishing of thetextile shall pay a license of 2/10 of 1% of the gross receipts from said business from theprevious year with a minimum license of …………………………………………$300.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 314NAICS TITLE - Textile Product MillsIndustries in the Textile Product Mills sub-sector group establishments that maketextile products (except apparel). With a few exceptions, processes used in theseindustries are generally cut and sew (i.e., purchasing fabric and cutting and sewing tomake nonapparel textile products, such as sheets and towels).SCHEDULE 341 - MANUFACTURING TEXTILE PRODUCTSEach person, firm or corporation engaged in the business of manufacturing textileproducts, woven, tufted, including carpets, rugs, curtains and draperies shall pay a licenseof 2/10 of 1% of the gross receipts from the previous year with a minimum license of……………………………………………………………………………………$300.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 315 NAICS TITLE - Apparel ManufacturingIndustries in the Apparel Manufacturing sub-sector group establishments with two distinctmanufacturing processes: (1) cut and sew (i.e., purchasing fabric and cutting and sewing to make agarment), and (2) the manufacture of garments in establishments that first knit fabric and then cutand sew the fabric into a garment. The Apparel Manufacturing sub-sector includes a diverse range ofestablishments manufacturing full lines of ready-to-wear apparel and custom apparel: apparelcontractors, performing cutting or sewing operations on materials owned by others; jobbersperforming entrepreneurial functions involved in apparel manufacture; and tailors, manufacturingcustom garments for individual clients are all included. Knitting, when done alone, is classified inthe Textile Mills sub-sector, but when knitting is combined with the production of completegarments, the activity is classified in Apparel Manufacturing.SCHEDULE 090 - APPAREL MANUFACTURING-Each person, firm or corporation engaged in the business weaving, or knitting fabric, makinggarments from purchased fabric shall pay a license of 2/10 of 1% of the gross receipts with aminimum license of ………………………………………………$100.0032

NO LICENSE WILL BE ISSUED unless business location is approved by the City ofBirmingham Department of Planning, Engineering and Permits as having met zoningrequirements.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 316 NAICS TITLE - Leather and Allied Product ManufacturingEstablishments in the Leather and Allied Product Manufacturing sub-sector transform hides intoleather by tanning or curing and fabricating the leather into products for final consumption. It alsoincludes the manufacture of similar products from other materials, including products (exceptapparel) 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 includedin this group. The products made from leather substitutes are included in this sub-sector becausethey are made in similar ways leather products are made (e.g., luggage). They are made in the sameestablishments, so it is not practical to separate them.The inclusion of leather making in this sub-sector is partly because leather tanning is a relativelysmall industry that has few close neighbors as a production process, partly because leather is aninput to some of the other products classified in this sub-sector and partly for historical reasons.SCHEDULE 126 - HIDES -Each person, firm or corporation dealing with hides, tallow, ginseng, beeswax, or purchasing andreceiving 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 yearwith a minimum license of....................................................................................................$200.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 321 NAICS TITLE - Wood Product ManufacturingIndustries in the Wood Product Manufacturing sub-sector manufacture wood products, such aslumber, plywood, veneers, wood containers, wood flooring, wood trusses, manufactured homes (i.e.,mobile home), and prefabricated wood buildings. The production processes of the Wood ProductManufacturing sub-sector include sawing, planing, shaping, laminating, and assembling of woodproducts starting from logs that are cut into bolts, or lumber that then may be further cut, or shapedby lathes or other shaping tools. The lumber or other transformed wood shapes may also besubsequently planed or smoothed, and assembled into finished products, such as wood containers.The Wood Product Manufacturing sub-sector includes establishments that make wood products from33

logs and bolts that are sawed and shaped, and establishments that purchase sawed lumber and makewood products. With the exception of sawmills and wood preservation establishments, theestablishments are grouped into industries mainly based on the specific products manufactured.SCHEDULE 152A - LUMBER AND/OR BUILDING MATERIAL MANUFACTURERAND/OR DEALEREach person, firm or corporation shall pay a license of 2/10 of 1% of the gross receipts less returnedgoods, for said business for the previous year with a minimum license of …………………$200.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 322NAICS TITLE - Paper ManufacturingIndustries in the Paper Manufacturing sub-sector make pulp, paper, or converted paperproducts. The manufacturing of these products is grouped together because they constitute aseries of vertically connected processes. More than one is often carried out in a singleestablishment. There are essentially three activities. The manufacturing of pulp involvesseparating the cellulose fibers from other impurities in wood or used paper. Themanufacturing of paper involves matting these fibers into a sheet. Converted paper productsare made from paper and other materials by various cutting and shaping techniques andincludes coating and laminating activities.SCHEDULE 307 - PAPER MANUFACTURINGEach person, firm or corporation engaged in the business of manufacturing pulp, paper, orconverted paper products shall pay a license of 2/10 of 1% of the gross receipts from saidbusiness for the previous year with a minimum license of ……………………………..$300.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 323 NAICS TITLE - Printing and Related Support ActivitiesIndustries in the Printing and Related Support Activities sub-sector print products, such asnewspapers, books, labels, business cards, stationery, business forms, and other materials, andperform support activities, such as data imaging, plate making services, and bookbinding. Thesupport activities included here are an integral part of the printing industry, and a product (a printingplate, a bound book, or a computer disk or file) that is an integral part of the printing industry isalmost always provided by these operations.Processes used in printing include a variety of methods used to transfer an image from a plate,34

screen, film, or computer file to some medium, such as paper, plastics, metal, textile articles, orwood. The most prominent of these methods is to transfer the image from a plate or screen to themedium (lithographic, gravure, screen, and flexographic printing). A rapidly growing newtechnology uses a computer file to directly "drive" the printing mechanism to create the image andnew electrostatic and other types of equipment (digital or no impact printing).In contrast to many other classification systems that locate publishing of printed materials inmanufacturing, NAICS classifies the publishing of printed products in Sub-sector 511, PublishingIndustries (except Internet). Though printing and publishing are often carried out by the sameenterprise (a newspaper, for example), it is less and less the case that these distinct activities arecarried out in the same establishment. When publishing and printing are done in the sameestablishment, the establishment is classified in Sector 51, Information, in the appropriate NAICSindustry even if the receipts for printing exceed those for publishing.This sub-sector includes printing on clothing because the production process for that activity isprinting, 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 withoutprinting press or bookbinding shall pay a license of 2/10 of 1% of the gross receipts from saidbusiness from the previous year with a minimum license of..................................................$96.00This license to be paid in addition to the other licenses provided for in this Code where merchandise,stationery, and office supplies, etc., are sold.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 324 NAICS TITLE - Petroleum and Coal Products ManufacturingThe Petroleum and Coal Products Manufacturing sub-sector is based on the transformation of crudepetroleum and coal into usable products. The dominant process is petroleum refining that involvesthe separation of crude petroleum into component products through such techniques as cracking anddistillation.In addition, this sub-sector includes establishments that primarily further process refined petroleumand coal products and produce products, such as asphalt coatings and petroleum lubricating oils.However, establishments that manufacture petrochemicals from refined petroleum are classified inIndustry 32511, Petrochemical Manufacturing.35

SCHEDULE 115 - GAS COMPANIES--TRANSPORTATION OF NATURAL GAS -Each person, firm or corporation engaged in the transportation and wholesale distribution of naturalgas, which maintains its principal executive or administrative office within the city, shall pay alicense computed as follows:When it employs in such office not more than 250 persons..............................................$6,000.00When it employs between 251 and 500 .............................................................................10,000.00When it employs 501 to 750 ............................................................................................. 15,000.00When it employs more than 750 ....................................................................................... 20,000.00This schedule shall not apply to any gas company whose principal business in the city is the retaildistribution of gas.SCHEDULE 119 - GASOLINE STORAGE -(a) Each person, firm or corporation engaged in the business of receiving and/or storing gasoline forothers shall pay a license in an amount equal to two cent per gallon on all gasoline so receivedand/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 saidbusiness for the full period of said preceding year $2,000 shall be paid as a deposit against thislicense until the end of the current calendar year at which time an adjustment shall be made on thebasis of one cent per gallon for all gasoline so received and/or stored during the said current calendaryear.This license of one cent per gallon shall not apply where satisfactory proof is made to the Director ofFinance that the City's current license tax, as provided for in Ordinances 598-F and 599-F has beenpaid on the gasoline that is being stored.(b) Each person, firm or corporation engaged in the business of renting tanks or other storage spaceto others for the purpose of storing gasoline, shall pay a license of..................................$4,000.00This license shall not apply where satisfactory proof is made to the Director of Finance that theCity’s gallonage license tax as provided for in Ordinances 598-F and 599-F, has been paid on thegasoline stored in such space.SCHEDULE 182 - OILS -Each wholesale dealer, broker, or commission merchant, where not principal business and sold inconnection with other wholesale business, shall pay a license in an amount equal to 6/20 of 1% ofgross receipts from sales of such business during the year next preceding, with a minimum license,in addition to all other licenses, of ........................................................................................ 120.00SCHEDULE 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 withinthe corporate limits a privilege tax at the rate of $100.00 per annum for each truck used in said36

usiness, whether said truck be owned by such agent or not.SCHEDULE 230 - MANUFACTURERS OR DISTRIBUTORS OF CHEMICALS,CHEMICAL GAS, POWDER OR OTHER EXPLOSIVES, TAROR ASPHALT PRODUCTSEach person, firm or corporation engaged in the business of manufacturing, distributing, or whomaintains a sales office in the City shall pay a license of 2/10 of 1% of the gross receipts from saidbusiness from the previous year with a minimum license of................................................$200.00SCHEDULE 260 - OIL, GASOLINE AND DIESEL FUEL DELIVERY -Each person as principal or agent engaged in distributing or making deliveries, by its own employeesor by contract carrier, public or private, or otherwise, of oil, gasoline, kerosene, diesel fuel (otherthan aviation fuels) or lubricating products, and/or automobile tires and accessories, to one or moreservice stations, retailers, businesses or other consumers which are located in the city, whether or notsuch delivery or distribution is made from a place of business within or outside of the city’scorporate limits, shall pay an amount of license equal to 6/20 of 1% of the gross receipts from suchdeliveries or distribution during the next preceding license year, provided, that the tax hereby leviedshall not apply to gross receipts of any delivery upon which a license tax levied pursuant toOrdinances 598F or 599F, or Schedules 180 or 182 of this Code has been paid.The term gross receipts as used in this schedule shall mean the entire receipts from all suchdeliveries and distribution, not including federal, state and local government taxes on the products sodelivered or distributed, and if there are no actual receipts, shall be deemed to be not less than thewholesale value of the products so delivered or distributed.SCHEDULE 598F – OFF ROAD DIESEL FUEL – SALES OR DISTRIBUTION –Every distributor or seller of off road diesel fuel or diesel oil shall pay a monthly license tax in anamount equal to two cents ($.02) on each and every gallon of diesel fuel or diesel oil sold ordelivered within the corporate limits of the City for use other than in the operation of any motorvehicle 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 thoseproducts known commercially as “fuel oil” or “crude oil” when said products are used for lighting orspace heating purposes. The term “distributor or seller” shall include every person, as defined inArticle II, Section 1 of this business license code, who shall engage in selling or delivering dieselfuel or diesel oil within the corporate limits of the City of Birmingham for use other than in theoperation 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 ofeach 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 ordelivered by such distributor or seller within the corporate limits of said City during the precedingmonth. Any person failing or refusing to pay said license within the time specified shall be guilty ofany offense against said City, and such offense shall be a continuing offense, and each day during37

which said business or occupation is engaged in during such default shall constitute a separateoffense; and, in addition, such license tax shall be increased by the addition of a penalty of twentypercent (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 totwo cent ($.02) on each and every gallon of diesel fuel or diesel oil stored and/or withdrawn fromstorage within the corporate limits of the City for use other than in the operation of any motorvehicle 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 thoseproducts known commercially as “fuel oil” or “crude oil” when said products are used for lighting orspace heating purposes. The term “storer” shall include any person, as defined in Article II, Section1 of this ordinance, who ships or causes to be shipped or receives diesel fuel or diesel oil into theCity of Birmingham and stores the same in any manner and/or withdraws or uses the same for anypurpose other than the operation of any motor vehicle upon public highways, public roads and publicstreets or for resale or reshipment.Due Date and Penalty. Each and every storer, shall, on or before the 25th day of each month, filewith the Director of Finance a sworn, written statement, which shall be a full, true, accurate andcorrect statement of the amount and quantity of all diesel fuel or diesel oil withdrawn from storageby such storer within the corporate limits of said City during the month. Any person failing orrefusing 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 oroccupation 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.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 325 Chemical ManufacturingThe Chemical Manufacturing sub-sector is based on the transformation of organic and inorganic rawmaterials by a chemical process and the formulation of products. This sub-sector distinguishes theproduction of basic chemicals that comprise the first industry group from the production ofintermediate and end products produced by further processing of basic chemicals that make up theremaining industry groups.This sub-sector does not include all industries transforming raw materials by a chemical process. Itis common for some chemical processing to occur during mining operations. These beneficiatingoperations, such as copper concentrating, are classified in Sector 21, Mining. Furthermore, therefining of crude petroleum is included in Sub-sector 324, Petroleum and Coal ProductsManufacturing. In addition, the manufacturing of aluminum oxide is included in Sub-sector 331,Primary Metal Manufacturing; and beverage distilleries are classified in Sub-sector 312, Beverage38

and Tobacco Product Manufacturing. As in the case of these two activities, the grouping ofindustries into sub-sectors may take into account the association of the activities performed withother activities in the sub-sector.SCHEDULE 114 - GAS-BUTANE OR PROPANE -Each person or agent for same, engaged in manufacturing or distributing butane or propane gas, shallpay a license of 2% of gross receipts from said business from the previous year with a minimumlicense of ...............................................................................................................................$200.00NO LICENSE WILL BE ISSUED until applicant posts a $2,500 bond with the Director ofFinance.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 326NAICS TITLE - Plastics and Rubber Products ManufacturingIndustries in the Plastics and Rubber Products Manufacturing sub-sector make goods byprocessing plastics materials and raw rubber. The core technology employed byestablishments in this sub-sector is that of plastics or rubber product production. Plastics andrubber are combined in the same sub-sector because plastics are increasingly being used as asubstitute for rubber; however the sub-sector is generally restricted to the production ofproducts made of just one material, either solely plastics or rubber.Many manufacturing activities use plastics or rubber, for example the manufacture offootwear, or furniture. Typically, the production process of these products involves more thanone material. In these cases, technologies that allow disparate materials to be formed andcombined are of central importance in describing the manufacturing activity. In NAICS, suchactivities (the footwear and furniture manufacturing) are not classified in the Plastics andRubber Products Manufacturing sub-sector because the core technologies for these activitiesare diverse and involve multiple materials.Within the Plastics and Rubber Products Manufacturing sub-sector, a distinction is madebetween plastics and rubber products at the industry group level, although it is not a rigiddistinction, as can be seen from the definition of Industry 32622, Rubber and Plastics Hosesand Belting Manufacturing. As materials technology progresses, plastics are increasinglybeing used as a substitute for rubber; and eventually, the distinction may disappear as a basisfor establishment classification.SCHEDULE 308 - PLASTIC AND RUBBER MANUFACATURINGEach person, firm or corporation engaged in the business of manufacturing plastic or rubber39

products such as lamination of plastics film as well as the production of bags from plastics shallpay a license of 2/10 of 1% of the gross receipts from said business from the previous year witha minimum license of ……………………………………. $300.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 327 NAICS TITLE - Nonmetallic Mineral Product ManufacturingThe Nonmetallic Mineral Product Manufacturing sub-sector transforms mined or quarriednonmetallic minerals, such as sand, gravel, stone, clay, and refractory materials, into products forintermediate or final consumption. Processes used include grinding, mixing, cutting, shaping, andhoning. Heat often is used in the process and chemicals are frequently mixed to change thecomposition, purity, and chemical properties for the intended product. For example, glass isproduced by heating silica sand to the melting point (sometimes combined with cullet or recycledglass) and then drawn, floated, or blow molded to the desired shape or thickness. Refractorymaterials are heated and then formed into bricks or other shapes for use in industrial applications.The Nonmetallic Mineral Product Manufacturing sub-sector includes establishments thatmanufacture 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, gypsumand 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 activitiesfrom construction and heavy and light manufacturing to articles for personal use.Mining, beneficiating, and manufacturing activities often occur in a single location. Separatereceipts will be collected for these activities whenever possible. When receipts cannot be broken outbetween mining and manufacturing, establishments that mine or quarry nonmetallic minerals,beneficiate the nonmetallic minerals and further process the nonmetallic minerals into a morefinished manufactured product are classified based on the primary activity of the establishment. Amine 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 beclassified in the Manufacturing Sector.Excluded from the Nonmetallic Mineral Product Manufacturing sub-sector are establishments thatprimarily beneficiate mined nonmetallic minerals. Beneficiation is the process whereby the extractedmaterial is reduced to particles that can be separated into mineral and waste, the former suitable forfurther 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 orcement 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 fromsaid business from the previous year with a minimum license in any case of .....................$200.0040

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 averagestock of coal and/or coke or charcoal of not less than 250 tons on the first day of each calendarmonth of next preceding calendar year.Each person, firm or corporation engaging in selling or delivering, either at wholesale or retail, coaland/or coke or charcoal who regularly maintains a coal yard, which includes the privilege ofweighing at such yard, in the City of Birmingham as herein defined, shall pay an amount equal to2/10 of 1% of the gross receipts, less adjustments, on deliveries made during the next precedingcalendar year, with a minimum license of ............................................................................$144.00SCHEDULE 059 - COAL, COKE & CHARCOAL – “NO YARD”Each person, firm or corporation engaging in selling or delivering, distributing, hauling or solicitingorders either at wholesale or retail, coal and/or coke or charcoal, where no "coal yard" as defined inSchedule 058 is maintained in the City, but where deliveries are made by railroad cars, shall pay anamount equal to 2/10 of 1% of the gross receipts, less adjustments, on deliveries made within theCity of Birmingham during the next preceding calendar year with a minimum license in any case of………………………………………………………………………………………………$200.00Each such person, firm or corporation so engaged and who maintains an office in the City ofBirmingham, shall pay a license under this schedule, based on the gross receipts from all sales madeand delivered within the City of Birmingham.SCHEDULE 060 - COAL AND COKE - DELIVERYEach person, firm or corporation engaged in selling or delivering coal or coke within the City ofBirmingham, not maintaining a "coal yard" as defined in Schedule 058, and selling or deliveringcoal or coke other than from railroad cars within the City of Birmingham, shall pay an amount equalto $90.00 upon each motor vehicle used in making such deliveries whether such motor vehicles areowned 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 thelaying of tile, shall pay a license in an amount equal to 2/10 of 1% of the gross receipts from saidbusiness for the year next preceding, with a minimum license in any case of ....................$120.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 331 NAICS TITLE - Primary Metal ManufacturingIndustries in the Primary Metal Manufacturing sub-sector smelt and/or refine ferrous and nonferrous41

metals from ore, pig or scrap, using electrometallurgical and other process metallurgical techniques.Establishments in this sub-sector also manufacture metal alloys and super alloys by introducingother chemical elements to pure metals. The output of smelting and refining, usually in ingot form, isused in rolling, drawing, and extruding operations to make sheet, strip, bar, rod, or wire, and inmolten form to make castings and other basic metal products.Primary manufacturing of ferrous and nonferrous metals begins with ore or concentrate as theprimary input. Establishments manufacturing primary metals from ore and/or concentrate remainclassified in the primary smelting, primary refining, or iron and steel mill industries regardless of theform of their output. Establishments primarily engaged in secondary smelting and/or secondaryrefining recover ferrous and nonferrous metals from scrap and/or dross. The output of the secondarysmelting and/or secondary refining industries is limited to shapes, such as ingot or billet, which willbe further processed. Recovery of metals from scrap often occurs in establishments that are primarilyengaged in activities, such as rolling, drawing, extruding, or similar processes.Excluded from the Primary Metal Manufacturing sub-sector are establishments primarily engaged inmanufacturing ferrous and nonferrous forgings (except ferrous forgings made in steel mills) andstampings. 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 Sub-sector 332, Fabricated MetalProduct Manufacturing. Establishments primarily engaged in operating coke ovens are classified inIndustry 32419, Other Petroleum and Coal Products Manufacturing.SCHEDULE 106 - FOUNDRY, BRIDGE BUILDING PLANT, BOILER WORKS,MACHINE SHOP, METAL FINISHING, PLATING ORTREATING PLANT, NUT OR BOLT FACTORY, PIPE SHOP,RADIATOR PLANT, BUILDING BRIDGES OR ERECTINGSTEEL OR OTHER METAL FRAME FOR BUILDINGS, ORREPAIRING 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 erectingsteel or other metal framework for buildings or other structures, or repairing and constructing cokeovens, shall pay a license in an amount equal to 2/10 of 1% of the gross receipts from said businessfrom the previous year with a minimum license of ……………………………………….. $200.00SCHEDULE 120 - GOLD AND SILVER -Each person, firm or corporation engaging in the business of buying gold or silver or gold or silverobjects shall pay a license of.................................................................................................$200.00NO LICENSE WILL BE ISSUED unless and until applicant has obtained the permit requiredpursuant to Title 12, Chapter 3.7, General Code of the City of Birmingham 1980, as amendedand as it may be amended.42

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 thebusiness 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 aminimum license in any case of ..........................................................................................$400.00A broker for the purpose of this schedule is one who for a commission or fee buys or sells or buysand sells junk or scrap metal or junk and scrap metal without having possession of such junk orscrap metal or who negotiates such transactions between buyer and seller without having possessionof such junk or scrap metal.NO LICENSE WILL BE ISSUED until applicant has been approved by the City Council andthe City of Birmingham Department of Planning, Engineering and Permits as having metzoning requirements.SCHEDULE 144 - ITINERANT JUNK DEALERS-Each person, firm or corporation acting as an itinerant junk dealer engaged in the business of buyingor selling junk or scrap metal shall, for each automobile or truck used in said business, pay a licenseof ..........................................................................................................................................$480.00NO LICENSE WILL BE ISSUED until and unless applicant has met the requirementsoutlined in Article B, Sections 12-11-11 through 12-11-50, General Code of the City ofBirmingham, 1980, and has been approved by the City Council and has also received writtenverification from the City of Birmingham Department of Planning, Engineering and Permitsindicating that all zoning requirements have been met.License stickers issued by the department shall be prominently displayed on any automobile or truckused in connection with said business operating within the City of Birmingham. It shall be unlawfulto operate any automobile or truck that is subject to the provisions of this section within the City ofBirmingham without having met all of the requirements outlined in this section.SCHEDULE 145 - JUNK YARDS, JUNK DEALERS AND/OR SCRAP METALDEALERS -Each person, firm or corporation engaged in the business of operating a junk yard and/or of buyingor selling junk or scrap metal shall pay a license of .............................................................$480.00Plus an amount equal to 2/10 of 1% of gross receipts from the previous year in excess of $100,000with a minimum license of $480.00 in any case.NO LICENSE WILL BE ISSUED until and unless applicant has met the requirementsoutlined in Article B, Section 12-11-11 through 12-11-50, General Code of the City ofBirmingham, 1980, and has been approved by the City Council and has also received writtenverification from the City of Birmingham Department of Planning, Engineering and Permitsindicating that all zoning requirements have been met.43

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 steelproducts, including the manufacture and sale of pig iron, shall pay a license of 2/10 of 1% of thegross receipts from said business from the previous year with a minimum license of......$1,200.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 332NAICS TITLE - Fabricated Metal Product ManufacturingIndustries in the Fabricated Metal Product Manufacturing sub-sector transform metal intointermediate or end products, other than machinery, computers and electronics, and metalfurniture or treating metals and metal formed products fabricated elsewhere. Importantfabricated metal processes are forging, stamping, bending, forming, and machining, used toshape individual pieces of metal; and other processes, such as welding and assembling, usedto join separate parts together. Establishments in this sub-sector may use one of theseprocesses or a combination of these processes.The NAICS structure for this sub-sector distinguishes the forging and stamping processes ina single industry. The remaining industries, in the sub-sector, group establishments based onsimilar combinations of processes used to make products.The manufacturing performed in the Fabricated Metal Product Manufacturing sub-sectorbegins with manufactured metal shapes. The establishments in this sector further fabricate thepurchased metal shapes into a product. For instance, the Spring and Wire ProductManufacturing industry starts with wire and fabricates such items.SCHEDULE 309- FABRICATED METAL PRODUCTMANUFACTURINGEach person, firm or corporation engaged in manufacturing fabricated metal transformed intointermediate or end products by forging , stamping, bending, forming and machining shall pay alicense in an amount equal to 2/10 of 1% of the gross receipts from said business for the yearnext preceding, with a minimum license in any case of ...….$300.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 333 NAICS TITLE - Machinery ManufacturingIndustries in the Machinery Manufacturing sub-sector create end products that apply mechanical44

force, for example, the application of gears and levers, to perform work. Some important processesfor the manufacture of machinery are forging, stamping, bending, forming, and machining that isused to shape individual pieces of metal. Processes, such as welding and assembling are used to joinseparate parts together. Although these processes are similar to those used in metal fabricatingestablishments, machinery manufacturing is different because it typically employs multiple metalforming processes in manufacturing the various parts of the machine. Moreover, complex assemblyoperations are an inherent part of the production process.In general, design considerations are very important in machinery production. Establishmentsspecialize in making machinery designed for particular applications. Thus, design is considered to bepart of the production process for the purpose of implementing NAICS. The NAICS structurereflects this by defining industries and industry groups that make machinery for differentapplications. A broad distinction exists between machinery that is generally used in a variety ofindustrial applications (i.e., general purpose machinery) and machinery that is designed to be used ina particular industry (i.e., special purpose machinery). Three industry groups consist of specialpurpose machinery--Agricultural, Construction, and Mining Machinery Manufacturing; IndustrialMachinery Manufacturing; and Commercial and Service Industry Machinery Manufacturing. Theother industry groups make general-purpose machinery: Ventilation, Heating, Air Conditioning, andCommercial Refrigeration Equipment Manufacturing; Metalworking Machinery Manufacturing;Engine, Turbine, and Power Transmission Equipment Manufacturing; and Other General PurposeMachinery 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$60,000 and less than $90,000............................................................................................... 180.00$90,000 and less than $100,000............................................................................................. 200.00Plus an amount equal to 2/10 of 1% of gross sales in excess of $100,000.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 334NAICS TITLE - Computer and Electronic Product ManufacturingIndustries in the Computer and Electronic Product Manufacturing sub-sector groupestablishments that manufacture computers, computer peripherals, communicationsequipment, and similar electronic products, and establishments that manufacture componentsfor such products. The Computer and Electronic Product Manufacturing industries have beencombined in the hierarchy of NAICS because of the economic significance they haveattained. The design and use of integrated circuits and the application of highly specialized45

miniaturization technologies are common elements in the production technologies of thecomputer and electronic sub-sector. Convergence of technology motivates this NAICS subsector.Digitalization of sound recording, for example, causes both the medium (the compactdisc) and the equipment to resemble the technologies for recording, storing, transmitting, andmanipulating data. Communications technology and equipment have been converging withcomputer technology. When technologically-related components are in the same sector, itmakes it easier to adjust the classification for future changes, without needing to redefine itsbasic structure. The creation of the Computer and Electronic Product Manufacturing subsectorwill assist in delineating new and emerging industries because the activities that willserve as the probable sources of new industries, such as computer manufacturing andcommunications equipment manufacturing, or computers and audio equipment, are broughttogether.SCHEDULE 310 - COMPUTER AND ELECTRONIC PRODUCTMANUFACTURINGEach person, firm or corporation engaged in the manufacture of computer and electronicproducts shall pay a license of 2/10 of 1% of the gross receipts from said business from theprevious year with a minimum license of .......................................................................$300.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 335NAICS TITLE - Electrical Equipment, Appliance, andComponent ManufacturingIndustries in the Electrical Equipment, Appliance, and Component Manufacturingsub-sector manufacture products that generate, distribute and use electrical power.Electric Lighting Equipment Manufacturing establishments produce electric lampbulbs, lighting fixtures, and parts. Household Appliance Manufacturingestablishments make both small and major electrical appliances and parts. ElectricalEquipment Manufacturing establishments make goods, such as electric motors,generators, transformers, and switchgear apparatus. Other Electrical Equipment andComponent Manufacturing establishments make devices for storing electrical power(e.g., batteries), for transmitting electricity (e.g., insulated wire), and wiring devices(e.g., electrical outlets, fuse boxes, and light switches).SCHEDULE 342 - ELECTRICAL EQUIPMENT, APPLIANCE ANDCOMPONENT MANUFACTURING46

Each person, firm or corporation engaged in the manufacture of electrical equipment,appliance or component manufacturing of products that generate, distribute and useelectrical power shall pay a license of 2/10 of 1% of the gross receipts from said businessfrom the previous year with a minimum license of ……………………..………..$300.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 336 NAICS TITLE - Transportation Equipment ManufacturingIndustries in the Transportation Equipment Manufacturing sub-sector produce equipment fortransporting people and goods. Transportation equipment is a type of machinery. An entire subsectoris devoted to this activity because of the significance of its economic size in all three NorthAmerican countries.Establishments in this sub-sector utilize production processes similar to those of other machinerymanufacturing establishments - bending, forming, welding, machining, and assembling metal orplastic parts into components and finished products. However, the assembly of components andsubassemblies and their further assembly into finished vehicles tend to be a more commonproduction process in this sub-sector than in the Machinery Manufacturing sub-sector.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 importanceand because parts manufacture requires less assembly, and the establishments that manufacture onlyparts 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 NAICSsub-sector 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 thealteration or repairing of same, shall pay a license of 2/10 of 1% of the gross receipts from saidbusiness from the previous year with a minimum license of................................................$200.00SCHEDULE 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 saidbusiness from the previous year with a minimum of............................................................$200.00SCHEDULE 248 - WAGON, CARRIAGE OR AUTOMOBILE BODY BUILDERS -Each in addition to all other licenses:47

Employing less than ten workers ..........................................................................................$240.00Employing ten workers or more ............................................................................................ 360.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 337NAICS TITLE - Furniture and Related Product ManufacturingIndustries in the Furniture and Related Product Manufacturing sub-sector make furniture andrelated articles, such as mattresses, window blinds, cabinets, and fixtures. The processes usedin the manufacture of furniture include the cutting, bending, molding, laminating, andassembly of such materials as wood, metal, glass, plastics, and rattan. However, theproduction process for furniture is not solely bending metal, cutting and shaping wood, orextruding and molding plastics. Design and fashion trends play an important part in theproduction of furniture. The integrated design of the article for both esthetic and functionalqualities is also a major part of the process of manufacturing furniture. Design services maybe performed by the furniture establishment's work force or may be purchased from industrialdesigners.Furniture may be made of any material, but the most common ones used in North Americaare metal and wood. Furniture manufacturing establishments may specialize in makingarticles primarily from one material. Some of the equipment required to make a woodentable, for example, is different from that used to make a metal one. However, furniture isusually made from several materials. A wooden table might have metal brackets, and awooden chair a fabric or plastics seat. Therefore, in NAICS, furniture initially is classifiedbased on the type of furniture (application for which it is designed) rather than the materialused. For example, an upholstered sofa is treated as household furniture, although it may alsobe used in hotels or offices.When classifying furniture according to the component material from which it is made,furniture made from more than one material is classified based on the material used in theframe, or if there is no frame, the predominant component material. Upholstered householdfurniture (excluding kitchen and dining room chairs with upholstered seats) is classifiedwithout regard to the frame material. Kitchen or dining room chairs with upholstered seatsare classified according to the frame material.SCHEDULE 343 - FURNITURE AND RELATED PRODUCTMANUFACTURINGEach person, firm or corporation engaged in the business of manufacturing furniture includingfurniture parts and frames and related articles such as mattresses, window blinds, cabinets, andfixtures shall pay a license of 2/10 of 1% of gross receipts from said business from the previousyear with a minimum license of ……………..………$300.0048

NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 339 NAICS TITLE - Miscellaneous ManufacturingIndustries in the Miscellaneous Manufacturing sub-sector make a wide range of products that cannotreadily be classified in specific NAICS sub-sectors in manufacturing. Processes used by theseestablishments vary significantly, both among and within industries. For example, a variety ofmanufacturing processes are used in manufacturing sporting and athletic goods that includeproducts, such as tennis racquets and golf balls. The processes for these products differ from eachother, and the processes differ significantly from the fabrication processes used in making dolls ortoys, the melting and shaping of precious metals to make jewelry, and the bending, forming, andassembly used in making medical products.The industries in this sub-sector are defined by what is made rather than how it is made. Althoughindividual establishments might be appropriately classified elsewhere in the NAICS structure, forhistorical continuity, these product-based industries were maintained. In most cases, no one processor material predominates for an industry.Establishments in this sub-sector manufacture products as diverse as medical equipment andsupplies, jewelry, sporting goods, toys, and office supplies.SCHEDULE 008 - MANUFACTURER OF ARTIFICIAL LIMBS ORPROSTHESES, AWNINGS OR TENT, BAG, BASKET, BOX,AND/OR CRATE FACTORY, COFFINS, FURNITURE ORFIXTURES, DRESSES, UNDERWEAR, SHIRTS, OTHERCLOTHING, DOLLS, MATTRESSES INCLUDINGMATTRESS RENOVATION, AND CLEANING -Each person, firm or corporation shall pay a license of 2/10 of 1% of the gross receipts from saidbusiness from the previous year with a minimum license of................................................$200.00SCHEDULE 044 - BROOM AND/OR MOP FACTORIES -Each person, firm or corporation shall pay a license of 2/10 of 1% of the gross receipts from saidbusiness from the previous year with a minimum license of................................................$150.00SCHEDULE 086 - DENTAL DEPOT OR LABORATORY -Each person, firm or corporation operating a dental depot or dental laboratory shall pay a license of6/20 of 1% of the gross receipts from said business from the previous year with a minimum licenseof ...........................................................................................................................................$120.00SCHEDULE 156 - MANUFACTORY, FABRICATING, PROCESSING PLANT -Each person, firm or corporation or association engaged in the business of manufacturing,49

fabricating, and/or processing by hand, machinery or otherwise, wares or material of any kind, shallpay a license equal to 2/10 of 1% of the gross receipts from sales or stock transfers thereof, lessadjustments and returned goods, from said business from the previous year with a minimum licenseof ...........................................................................................................................................$120.00SCHEDULE 219 - RUBBER STAMPS OR STENCILS -Each person, firm or corporation manufacturing or making, where gross receipts from said businessfor the year immediately next preceding were less than $5,000.............................................$60.00$ 5,000 and less than $10,000.................................................................................................. 80.00$10,000 and less than $20,000............................................................................................... 120.00$20,000 and less than $30,000............................................................................................... 160.00$30,000 and over.................................................................................................................... 200.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 421 NAICS TITLE - WHOLESALE TRADE, DURABLE GOODSIndustries in the Merchant Wholesalers, Durable Goods sub-sector sell capital or durable goods toother businesses. Merchant wholesalers generally take title to the goods that they sell; in otherwords, they buy and sell goods on their own account. Durable goods are new or used items generallywith a normal life expectancy of three years or more. Durable goods merchant wholesale tradeestablishments are engaged in wholesaling products, such as motor vehicles, furniture, constructionmaterials, 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 lensesand dealings in optical goods or supplies, where principal business, shall pay a license of 2/10 of1% of the gross receipts from said business from the previous year with a minimum licensein any case of ........................................................................................................................$200.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 422 NAICS TITLE - Merchant Wholesalers, Nondurable GoodsIndustries in the Merchant Wholesalers, Nondurable Goods sub-sector sell nondurable goods toother businesses. Nondurable goods are items generally with a normal life expectancy of less thanthree years. Nondurable goods merchant wholesale trade establishments are engaged in wholesalingproducts, such as paper and paper products, chemicals and chemical products, drugs, textiles andtextile products, apparel, footwear, groceries, farm products, petroleum and petroleum products,alcoholic beverages, books, magazines, newspapers, flowers and nursery stock, and tobacco50

products.The detailed industries within the sub-sector are organized in the classification structure based on theproducts sold.Business to business electronic markets, agents, and brokers primarily engaged in wholesalingnondurable goods, generally on a commission or fee basis, are classified in Sub-sector 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 anygasoline 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% ofthe gross receipts from any such business less returned goods, for the year next preceding the currentlicense year with a minimum license in any case of.............................................................$240.00Receipts above mentioned are to include along with the regular and ordinary receipts, all deliveriesmade from a wholesale stock to a retail stock department, regardless of the fact that the same partyowns and operates, either in whole or part, both the wholesale and retail business. Receipts for suchdeliveries shall be deemed to be not less than the wholesale value of such oil or product in the eventthere is no actual receipt.Nothing contained in this Code shall be construed to alter or repeal any provision of Ordinances598F 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 andsaid term “gross receipts” shall not include federal, state and local government taxes collected bysaid dealer from purchases in connection with said business, whether said dealer be acting as agentor otherwise, in the collection of said taxes.SCHEDULE 188 - PACKING HOUSE COMPANIES, WHOLESALE MEATDEALERS, RETAIL MEAT MARKETS, AND/OR PACKINGHOUSE PRODUCTS -Each person, firm or corporation operating a retail meat market and/or a packing house, or selling ordelivering 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 thegross receipts from said business from the previous year with a minimum license of ........$200.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTION51

NAICS 441 NAICS TITLE - Motor Vehicle and Parts DealersIndustries in the Motor Vehicle and Parts Dealers sub-sector retail motor vehicles and parts fromfixed point-of-sale locations. Establishments in this sub-sector typically operate from a showroomand/or an open lot where the vehicles are on display. The display of vehicles and the related partsrequire little by way of display equipment. The personnel generally include both the sales and salessupport staff familiar with the requirements for registering and financing a vehicle as well as a staffof parts experts and mechanics trained to provide repair and maintenance services for the vehicles.Specific industries have been included in this sub-sector to identify the type of vehicle beingretailed.Sales of capital or durable nonconsumer goods, such as medium and heavy-duty trucks, are alwaysincluded in wholesale trade. These goods are virtually never sold through retail methods.SCHEDULE 018 - AUTOMOBILE MERCHANT, MOTOR VEHICLEMERCHANT OR DEALER -Each person, firm or corporation engaged in the sale or purchase for resale of new or usedautomobiles, trucks, or other self-propelled vehicles not specifically licensed under any other licenseschedule shall pay a license of 2/10 of 1% of the gross receipts, less credit for vehicles taken astrade-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 andservice of automobiles, trucks, or other self-propelled vehicles in connection with said merchant’s ordealer’s operation or dealership.NO LICENSE SHALL BE ISSUED to an automobile or motor vehicle dealer unless and untilapplicant has obtained and presented to the Revenue Division at the time of application, a validState 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 THANFILLING STATIONS) -Each dealer, either retail or wholesale, in automobile tires, accessories, including batteries, one orall, shall pay a license as follows: Where principal business, and where gross receipts from saidbusiness from the previous year wereLess than $25,000 .................................................................................................................$100.00$25,000 and not more than $50,000....................................................................................... 150.00$50,000 and not more than $100,000.................................................................................... 200.00Plus an amount equal to 2/10 of 1% of gross receipts in excess of $100,000.SCHEDULE 021 - AUTOMOBILE OR OTHER TRAILERS -Each person, firm or corporation engaged in the business of buying or selling automobile, semi-,52

travel, utility, or other trailers, or manufactured homes, either new or second-hand, tires oraccessories, 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 witha minimum license of............................................................................................................$200.00SCHEDULE 169 - MOTORCYCLE DEALERS -Each person, firm or corporation engaged in the selling or servicing of motorcycles, shall pay alicense of 2/10 of 1% of the gross receipts from said business from the previous year with aminimum license of...............................................................................................................$200.00SCHEDULE 170A - MOTOR VEHICLES-CARRYING GOODS, FREIGHT OROTHER MATERIAL FOR HIRE OR REWARD -(a) Where coal, coke or charcoal is hauled from a point outside the City of Birmingham to a pointwithin 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 apoint 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 ofBirmingham any motor truck or other vehicle for the carriage of goods, freight, or other material ofany kind or description from one location in said City to another location in said City [other than thatprovided for in Subdivision (a) or (b) hereof] for hire or reward shall pay, for the operation of eachsuch motor vehicle of not more than 12,000 pounds gross vehicle weight ............................$24.0012,001 to 42,000 pounds gross vehicle weight........................................................................ 48.00Over 42,000 pounds of gross vehicle weight........................................................................... 60.00For the purpose of this sub-section, gross vehicle weight shall mean the empty weight of the truck ortruck 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 bepaid 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 nextpreceding were less than $20,000.........................................................................................$120.00$20,000 and less than $50,000............................................................................................... 180.00$50,000 and less than $75,000 .............................................................................................. 240.00$75,000 and less than $100,000............................................................................................. 300.00$100,000 and over................................................................................................................. 360.00Where the applicant for the license does not maintain within the City of Birmingham a marble orstructural stoneyard, a minimum license of $300.00 shall be paid.SCHEDULE 187 -ORE, STONE, (OTHER THAN MARBLE OR STRUCTURALSTONE FOR WHICH A LICENSE IS REQUIRED BYSCHEDULE 158), SLAG, CONCRETE, SEWER, PIPE,53

GRAVEL AND SOIL OR IRON PIPE - INCLUDING ALL BYPRODUCTS -Each person, firm or corporation or association engaged in the business of selling either at wholesaleor retail or both, any or all of the aforementioned commodities shall pay an amount equal to2/10 of 1% of the gross receipts, less adjustments, and returned goods, for the year next precedingthe current license tax year, from all commodities delivered within the City of Birmingham fromplants or places without the City of Birmingham and from all commodities delivered within orwithout the City of Birmingham from plants or places within the City of Birmingham. For thepurposes of this schedule, the plural includes the singular, and a “Plant” or “Place” shall be deemedwithin the City of Birmingham if a part thereof lie within and a part without the corporate limits ofsaid City. If the amount of tax thus computed does not amount to as much as $120.00, or if an officebe 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 nothaving a plant located therein ...............................................................................................$600.00SCHEDULE 152B - LUMBER WHOLESALER AND/OR BROKER -Each person, firm or corporation engaged in the business of selling and/or soliciting wholesaleorders for lumber, and/or building materials, whose sole business is selling to and/or solicitingwholesale orders from duly licensed retail lumber and/or retail building material dealers, and/orindustrial and manufacturing consumers, which industrial and manufacturing consumers use saidpurchases 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 theprevious year with a minimum license of………………………………………………………………………… 200.00No person, firm or corporation shall be deemed to be an industrial and manufacturing consumer, asdefined herein, who purchases and uses such lumber or building material for the purpose of fulfillingcontracts made by such person, firm or corporation to build and/or repair houses, buildings orstructures of any kind or character for the improvement of real property.SCHEDULE 152C - LUMBER DEALER WITH NO LUMBER YARD ORMANUFACTORY INSIDE THE CITY -Each person, firm or corporation engaged in the business of manufacturing or selling lumber orbuilding materials, who maintains no lumber yard or manufactory within the City, but who makes orengages in the business of making sales, solicitations of sales, and/or deliveries in the City, and alsoevery itinerant dealer, or seller of lumber or building materials, selling, trading in, and/or solicitingorders 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, traderor seller, who sells, solicits orders and/or makes deliveries of lumber or building materials to otherthan licensed lumber dealer's place of business shall pay a license of 2/10 of 1% of the gross sales54

or deliveries from said business from the previous year with a minimum of...............................................................................................................................................$200.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 442NAICS TITLE - Furniture and Home Furnishings StoresIndustries in the Furniture and Home Furnishings Stores sub-sector retail new furniture andhome furnishings from fixed point-of-sale locations. Establishments in this sub-sector usuallyoperate from showrooms and have substantial areas for the presentation of their products.Many offer interior decorating services in addition to the sale of products.SCHEDULE 311- FURNITURE AND HOME FUNISHINGS STORESEach person engaged in the business of offering for sale, taking or soliciting orders for sale, orselling merchandise from a showroom, including any such products stored in a warehouse forsale, distribution or delivery, whether as owner, dealer, agent or consignee, shall pay a license asfollows: Where gross receipts, less returned goods, for the year next preceding, were:(a) $30,000 or less ...............................................................................................$120.00(b) Where gross receipts as above defined exceed $30,000, the annual license fee shall be2/10 of 1% of all gross receipts, with a minimum license of $120.00 in anycase.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 443 NAICS TITLE - Electronics and Appliance StoresIndustries in the Electronics and Appliance Stores sub-sector retail new electronics andappliances from point-of-sale locations. Establishments in this sub-sector often operate fromlocations that have special provisions for floor displays requiring special electrical capacityto accommodate the proper demonstration of the products. The staff includes sales personnelknowledgeable in the characteristics and warranties of the line of goods retailed and may alsoinclude trained repair persons to handle the maintenance and repair of the electronicequipment and appliances. The classifications within this sub-sector are made principally onthe type of product and knowledge required to operate each type of store.SCHEDULE 312- ELECTRONICS AND APPLIANCE STORES55

Each person engaged in the business of offering for sale, taking or soliciting orders for sale, orselling electronics and appliance merchandise from a showroom, including any such productsstored in a warehouse for sale, distribution or delivery, whether as owner, dealer, agent orconsignee, shall pay a license as follows: Where gross receipts, less returned goods, for the yearnext preceding, were:(a) $30,000 or less…………………………………………………………………$120.00(b) Where gross receipts as above defined exceed $30,000, the annual license fee shall be2/10 of 1% of all gross receipts, with a minimum license of $120.00 in any case.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 444NAICS TITLE - Building Material and Garden Equipmentand Supplies DealersIndustries in the Building Material and Garden Equipment and Supplies Dealers sub-sectorretail new building material and garden equipment and supplies from fixed point-of-salelocations. Establishments in this sub-sector have display equipment designed to handlelumber and related products and garden equipment and supplies that may be kept eitherindoors or outdoors under covered areas. The staff is usually knowledgeable in the use of thespecific products being retailed in the construction, repair, and maintenance of the home andassociated grounds.SCHEDULE 313- BUILDING MATERIAL AND GARDENEQUIPMENT AND SUPPLIES DEALERSEach person, firm or corporation engaged in the business of building material and gardenequipment and supplies dealers that handle lumber and related material shall pay a license of2/10 of 1% of gross receipts from said business from the previous year with a minimum licenseof ………………………………………………………..…..….$300.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 445 NAICS TITLE - Food and Beverage StoresIndustries in the Food and Beverage Stores sub-sector usually retail food and beverages merchandisefrom fixed point-of-sale locations. Establishments in this sub-sector have special equipment (e.g.,freezers, refrigerated display cases, refrigerators) for displaying food and beverage goods. They have56

staff trained in the processing of food products to guarantee the proper storage and sanitaryconditions required by regulatory authority.SCHEDULE 123 - RETAIL FOOD STORE -Each person, firm or corporation engaged in the business of selling at retail those products ordinarilysold 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 foroff-premises consumption, shall pay a license on the first $20,000 or less of gross receipts from saidbusiness for the year next preceding of ................................................................................$150.00Plus an amount equal to 2/10 of 1% of all gross receipts in excess of $20,000.NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application:(1) A current, valid Health Department Permit.(2) A current, valid permit issued by the Alabama Alcoholic Beverage ControlBoard (ABC Board), pursuant to Title 28, Chapter 11, Code of Alabama1975. 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$30,000 and not more than $40,000....................................................................................... 150.00$40,000 and over.................................................................................................................... 200.00Where not principal business.................................................................................................. 24.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.SCHEDULE 190 - PEANUTS AND POPCORN -Where peanuts and popcorn are prepared and sold at retail direct to the trade, where gross receiptsare less than $2,000.................................................................................................................$36.00$2,000 and less than $5,000.................................................................................................... 60.00$5,000 and less than $8,000.................................................................................................... 84.00$8,000 and over.......................................................................................................................120.00A 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 bepaying.NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the Revenue57

Division at the time of application a current, valid Health Department Permit.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 446 NAICS TITLE - Health and Personal Care StoresIndustries in the Health and Personal Care Stores sub-sector retail health and personal caremerchandise from fixed point-of-sale locations. Establishments in this sub-sector are characterizedprincipally by the products they retail, and some health and personal care stores may havespecialized staff trained in dealing with the products. Staff may include pharmacists, opticians, andother professionals engaged in retailing, advising customers, and/or fitting the product sold to thecustomer'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 saleprice of returned goods and amount of adjustment on sales, from said business from the previousyear with a minimum license in any case of ……………………………………………….$200.00SCHEDULE 093 - DRUG STORE -Each person, firm or corporation engaged in the operation of a business where drugs are carried forthe 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 grossreceipts from said business from the previous year areLess than $30,000 .................................................................................................................$200.00Plus an amount equal to 2/10 of 1% of gross receipts in excess of $30,000.SCHEDULE 184 - OPTICIAN - RETAIL -Each person, firm or corporation acting as Optician or engaged in the business of retailing spectaclesand related products shall pay a license on the first $30,000 of gross receipts from said business forthe year next preceding of.....................................................................................................$200.00Plus 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 taxshall be paid.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 447 NAICS TITLE - Gasoline StationsIndustries in the Gasoline Stations sub-sector group establishments retailing automotive fuels (e.g.,58

gasoline, diesel fuel, gasohol) and automotive oils and retailing these products in combination withconvenience store items. These establishments have specialized equipment for the storage anddispensing of automotive fuels.SCHEDULE 118 - FILLING STATIONS - GASOLINE OR COMPRESSEDNATURAL GAS -(a) Each person, firm or corporation whose business is the selling of gasoline or compressed naturalgas at retail, including fleet sales, for motor vehicle use, and including lubricating oil, shall pay alicense as follows: Where the gross receipts from said business for the year next preceding wereLess than $20,000 .................................................................................................................$120.00Plus an amount equal to 6/20 of 1% of gross receipts in excess of $20,000.(b) Gross receipts from the sale of automobile tires and accessories and related services such aslubricating, automatic car washing, and repairing of automobiles are to be included as a measure oftax.(c) Where automobiles or trucks are sold in connection with such business an additional license, asprovided by Schedule 018 of this license code, must be procured.(d) The term “gross receipts” as used in this schedule shall mean the entire receipts of said businessand shall not include federal, state and local government taxes collected by said person, firm orcorporation from purchasers in connection with said business, whether said person, firm orcorporation 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 Ordinances598-F and 599-F.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 448 NAICS TITLE - Clothing and Clothing Accessories StoresIndustries in the Clothing and Clothing Accessories Stores sub-sector retailing new clothing andclothing accessories merchandise from fixed point-of-sale locations. Establishments in this subsectorhave similar display equipment and staff that is knowledgeable regarding fashion trends andthe proper match of styles, colors, and combinations of clothing and accessories to the characteristicsand 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, wheregross receipts from said business from the previous year were59

Less than $50,000 .................................................................................................................$120.00$50,000 and not exceeding $100,000 .................................................................................... 200.00Plus an amount equal to 2/10 of 1% of gross receipts in excess of $100,000.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 451NAICS TITLE - Sporting Goods, Hobby, Book, and Music StoresIndustries in the Sporting Goods, Hobby, Book, and Music Stores sub-sector are engaged inretailing and providing expertise on use of sporting equipment or other specific leisureactivities, such as needlework and musical instruments. Book stores are also included in thissub-sector.SCHEDULE 314 - SPORTING GOODS, HOBBY, BOOK, ANDMUSIC STORESEach person, firm or corporation engaged in the business of selling sporting goods, hobby orleisure activities, books, music or musical instruments whether as owner, dealer, agent orconsigner shall pay a license as follows: Where gross receipts, less returned goods, for the yearnext preceding, were:(a) $30,000 or less ………………………………………………………………$120.00(b) Where gross receipts as above defined exceed $30,000, the annual license fee shall be2/10 of 1% of all gross receipts, with a minimum license of $120.00 in any case.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 452 NAICS TITLE - General Merchandise StoresIndustries in the General Merchandise Stores sub-sector retail new general merchandise from fixedpoint-of-sale locations. Establishments in this sub-sector are unique in that they have the equipmentand staff capable of retailing a large variety of goods from a single location. This includes a varietyof display equipment and staff trained to provide information on many lines of products.SCHEDULE 103 - FIVE, TEN, TWENTY-FIVE CENT AND ONE DOLLARSTORES -Each person, firm or corporation operating a five, ten, twenty-five cent and/or one dollar store, shallpay a license of 2/10 of 1% of the gross receipts from said business from the previous year with aminimum license of...............................................................................................................$120.00SCHEDULE 165 - MERCHANDISE RETAIL, WHOLESALE OR OTHERWISE -60

GENERAL -(Not to include any business for which license is specifically required by another Schedule of thisCode). 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 forsale, distribution or delivery, whether as owner, dealer, agent or consignee, shall pay a license asfollows: 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 / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 453 NAICS TITLE - Miscellaneous Store RetailersIndustries in the Miscellaneous Store Retailers sub-sector retail merchandise from fixed point-ofsalelocations (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; andnew sporting goods, hobby goods, books, and music). Establishments in this sub-sector includestores with unique characteristics like florists, used merchandise stores, and pet and pet supply storesas well as other store retailers.SCHEDULE 055 - CIGARETTES - RETAIL -Each person, firm, partnership, corporation, association, or other organized group engaged in sellingcigarettes at retail, after having met all of the requirements outlined in this section, shall pay aannual license, in any case, of...............................................................................................$300.00“Cigarette” means a roll of finely cut tobacco or any substitutes therefor enclosed in paper preparedfor smoking by individuals.NO LICENSE WILL BE ISSUED until applicant has obtained and presented the following tothe Revenue Division at the time of application:(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 arerequired for all establishments selling tobacco products.SCHEDULE 105 - FLORIST -Each person engaged in the floral trade, where gross receipts from said business from the previousyear were less than $5,000......................................................................................................$60.00$5,000 and less than $10,000..................................................................................................100.00$10,000 and less than $15,000............................................................................................... 150.0061

$15,000 and less than $20,000............................................................................................... 200.00Plus an amount equal to 2/10 of 1% of gross receipts in excess of $20,000.The license required by this schedule shall be paid in addition to any other license imposed onlicensee 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 .......$60.00SCHEDULE 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 receiptsfrom 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, includingbut not limited to cigars, cheroots, stogies, smoking tobacco, smokeless tobacco, snuff, chewingtobacco, or any substitute therefor.NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application:(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 arerequired for all establishments selling tobacco products.SCHEDULE 239 - TOBACCO PRODUCTS - WHOLESALE -Each person, firm or corporation engaged in wholesaling cigarettes and other products containingtobacco in any of its various forms shall pay a license in an amount equal to 2/10 of 1% of grossreceipts from said business from the previous year with a minimum license in any case of............................................................................................................................................$2,000.00Provided, however, that deliveries made from a wholesale stock to a retail stock or departmentowned or controlled in whole or in part by the same person, firm or corporation, are to be includedas taxable receipts.“Tobacco products” means all products containing any quantity of tobacco in any form, includingbut limited to cigars, cheroots, stogies, smoking tobacco, smokeless tobacco, snuff, chewingtobacco, or any substitute therefor.NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application:(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 are62

equired for all establishments selling tobacco products.SCHEDULE 054 - CIGARETTE VENDING MACHINESEach person, firm, partnership, corporation, association, or other organized group engaged in sellingcigarettes 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 .....................$200.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented the following tothe Revenue Division at the time of application:(1) A current, valid permit issued by the Alabama Alcoholic Beverage Control Board (ABCBoard), pursuant to Title 28, Chapter 11, Code of Alabama 1975. Permits are required for allestablishments 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 acontiguous area of land the ground story or stories of which is or are designated or used for thecontemporaneous 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 groundfloor space in or under any such shelter or structure for the purpose of there keeping or displayingpoultry, 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 totwo and 16/10 cents per square foot of ground area sheltered by such structure or structures, but inno case less than....................................................................................................................$120.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision 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 thebusiness of granting to others, for compensation, rights to occupy open air space in or upon sucharea 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, shallpay, for the privilege of so engaging in the business of granting such rights an amount equal to 8/10of 1 cent per square foot of ground within the limits set aside for, or devoted to, such occupancy, butin no case less than................................................................................................................$120.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.SCHEDULE 100 -FIRE, SMOKE OR WATER DAMAGE SALE, DISTRESSEDMERCHANDISE SALE, BANKRUPT SALE, OR GOING-OUT-OF- BUSINESS SALE -63

Including all sales provided for by Title 12, Chapter 15, Article A, of the General Code of the Cityof 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 coveringthe 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 corporationelects to go out of business, said, person, firm or corporation may conduct a special Fire, Smoke orWater 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, asamended, and as it may be amended, and upon payment of an additional license of $50.00 for thefirst sixty (60) days or less of said sale. Said sale may be extended for one additional period of not inexcess of sixty (60) days upon filing a renewal application and payment of an additional license of...............................................................................................................................................$500.00The above described sales shall include only such merchandise as was originally purchased by saidowner for the sole purpose of reselling it in the ordinary regular manner of merchandising, and shallnot include merchandise that was at the time of purchase fire, smoke or water damaged, distressed orbankrupt 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 waterdamaged, distressed or bankrupt stock, and said person firm or corporation is advertising or offeringsaid merchandise for sale, said person, firm or corporation shall obtain a license for each offering forsale for sixty (60) days or fractional part thereof (in addition to all other licenses that may be due) inthe 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 forsale. Provided further, no inventory shall be required for sales licensed under this sub-section (b) asrequired 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 oneadditional period of not in excess of sixty (60) days upon payment of twice the amount heretoforeprovided by paragraph (b).NO LICENSE WILL BE ISSUED until applicant complies with the requirements of Sections12-15-1 to 12-15-20 of the General Code of the City of Birmingham 1980, as amended and as itmay be amended.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 454 NAICS TITLE - Nonstore RetailersIndustries in the Nonstore Retailers sub-sector retail merchandise using methods, such as thebroadcasting of infomercials, the broadcasting and publishing of direct-response advertising, thepublishing of paper and electronic catalogs, door-to-door solicitation, in-home demonstration,64

selling from portable stalls and distribution through vending machines. Establishments in this subsectorinclude mail-order houses, vending machine operators, home delivery sales, door-to-doorsales, 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 homeheating oil dealers and newspaper delivery are included in this sub-sector.SCHEDULE 083 – DELIVERY –(a) Each and every person having no physical presence within the City of Birmingham, for thelimited privilege of delivering and requisite set-up and installation, by the person’s employees oragents, of merchandise within the City by means of delivery vehicles owned, leased or contracted bythe person, where the gross receipts derived from such sale, and any requisite set-up and/orinstallation 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 grossreceipts 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 forthe 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 personand the City of Birmingham for purposes of the taxes levied by or under the authority of Title 40 ofthe Code of Alabama or other provisions of law, nor does the purchase of a delivery licenseconclusively 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 underthe Alabama Motor Carrier Act.(e) Gross receipts derived from any sale and delivery accomplished by means of a common carriershall be counted against the $75,000 limitation prescribed in sub-section (b) if the taxpayer alsoduring the same license year sells and delivers into the taxing jurisdiction using a delivery vehicleother than a common carrier. Provided that the dollar limitation prescribed shall be increased, butnot decreased, every five years under the standards prescribed by Section 11-51-90 with respect tothe 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 ofothers 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 sooperated, whether operated by an ice manufacturer or other party shall pay a license for each placeso operated ..............................................................................................................................$12.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.65

SCHEDULE 129 - ICE PEDDLER -Each truck ...............................................................................................................................$40.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.SCHEDULE 131 - ICE CREAM PEDDLER -Each ice cream peddler, per wagon or truck used ..................................................................$60.00Where push cart used, each..................................................................................................... 24.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.SCHEDULE 179 - NOVELTIES -Each vendor of novelties shall pay a license, for each site or location, of ..........................$200.00For 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 wheretables are used as a means of designating a site or location, no more than two (2) tables shallconstitute a single “site or location”, as herein defined. A separate license shall be required for each“site or location”.A SALES TAX DEPOSIT MAY BE REQUIRED.The license required under this Section shall be exhibited and immediately available for inspectionby the department’s designated agent, pursuant to Article II, Section 32, of this Business LicenseCode.No vending is allowed on sidewalks, streets, highways, or roadways located within the “StudyArea” designated under the Master Plan for Downtown Birmingham, namely that area boundedon the north by 12th Avenue North, on the east by Red Mountain Expressway and 26th StreetNorth, 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 withoutauthorization. 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 activitywhich is prohibited by Title 12, Chapter 14, Article A of the General Code of the City of Birmingham1980, as amended and as it may be amended.SCHEDULE 192 - PEDDLERS -66

Each peddler, including any flea market vendor, whether on foot, or in vehicle, who sells or takesorders for evening dresses, gowns, underwear, hosiery, silk lingerie, battenburg face work, Mexicandrawn 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 ......................................................................................$180.00A SALES TAX DEPOSIT OF $300.00 MAY BE REQUIRED.A current, valid photo identification, issued by a state, is required of each applicant.The license required under this Section shall be exhibited and immediately available for inspectionby the department’s designated agent, pursuant to Article II, Section 32, of this Business LicenseCode.No vending is allowed on sidewalks, streets, highways, or roadways located within the “StudyArea” designated under the Master Plan for Downtown Birmingham, namely that area boundedon the north by 12th Avenue North, on the east by Red Mountain Expressway and 26th StreetNorth, 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 withoutauthorization. Such authorization must be obtained in addition to a business license.(Note: Anyone wishing to peddler 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 activitywhich is prohibited by Title 12, Chapter 14, Article A of the General Code of the City of Birmingham1980, as amended and as it may be amended.SCHEDULE 193 - PEDDLERS -Each canvasser employed by installment merchant ...............................................................$36.00Said license to be issued in the name of the salesman, as agent or salesman for the person by whomsuch salesman is employed.The license required under this Section shall be exhibited and immediately available for inspectionby the department’s designated agent, pursuant to Article II, Section 32, of this Business LicenseCode.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 providedfor in this Code; provided, however, that the minimum license in any case shall be ............$30.00The license required under this Section shall be exhibited and immediately available for inspectionby the department’s designated agent, pursuant to Article II, Section 32, of this Business LicenseCode.67

SCHEDULE 195 - PEDDLERS -Each fruit, produce or vegetable peddler, or any other peddler not covered by some specific scheduleof this Code, whether with one or two horse wagons or vehicles of any kind, to include deliveries inthe City on telephone orders received outside of the City, each wagon or vehicle..............$100.00Where bakery goods are included and are not principal business ........................................$120.00The license required under this Section shall be exhibited and immediately available for inspectionby the department’s designated agent, pursuant to Article II, Section 32, of this Business LicenseCode.SCHEDULE 245 - VENDING MACHINES AND/OR COIN-OPERATED MACHINES- NOT TO INCLUDE TABLES ON WHICH THE GAME OF POOLOR BILLIARDS MAY BE PLAYED OR COIN OPERATED FILMMACHINES -Each person operating or maintaining service or merchandise vending machines or providing spacefor same, which is being operated through the use of a coin or coins, or other legal tender inserted ina 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 machinevends peanuts, peanut butter sandwiches and peanut products ONLY, regardless of coin value, orwhere the machine is used in operating public pay toilets, luggage storage lockers, and radios inhotel 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 notmore than 10 cents, except as otherwise provided; or where the machine is for the operation oftelevision, 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, orwhere 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 ashere 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 amountequal to 2/10 of 1% of the first $100,000 or less of gross receipts received from the operation of eachsuch machine in the year next preceding.In respect to machines vending aerated or carbonated waters or soft drinks, a license is hereby fixedat a percentage rate of the gross receipts, (the rate to be determined by the Director of Finance) insuch 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 notapply to any coin operated gas meter or telephone, or to any machine vending postage stamps orother necessary articles on a non-profit basis for emergency use only by employees of any person. It68

shall be unlawful for any person to permit the use or operation, or the maintenance for use oroperation, in their place of business, unless the license required by this schedule shall have beenpaid. Failure to have permanently and securely affixed on said machine a sticker or decal furnishedby the Director of Finance's office, or other tangible evidence supporting the payment of saidlicense, 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 mustbe visible and posted in a conspicuous place. Stickers shall be permanently and securely affixed asprovided in Article II, Section 32.2 of this ordinance.(i) Where dry cleaning service is provided through what is commonly known as “Self-Service DryCleaning” with the machines providing that service having constant ownership supervision, eachmachine so operated................................................................................................................$30.00Where two or more compartments are combined in one machine or unit, each compartment.................................................................................................................................................$30.00SCHEDULE 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: Wheregross annual business from said business from the previous year isLess than $5,000 .....................................................................................................................$60.00$5,000 and less than $10,000..................................................................................................100.00$10,000 and less than $15,000 .............................................................................................. 150.00$15,000 and less than $20,000............................................................................................... 200.00Plus 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 analarm 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 aState 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 ofinanimate tangible personal property, whether as owner of such property or as agent of ownerthereof, shall pay a license in the amount of one hundred ($100.00) for each calendar three monthperiod or fractional part thereof in which such auction sales are conducted. This schedule (015)69

shall not apply to auction sales conducted by or under the direction of any public authority orpursuant to any judicial order or decree specifically exempting licensure. This license is notrequired 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.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 481NAICS TITLE - Air TransportationIndustries in the Air Transportation sub-sector provide air transportation of passengers and/orcargo using aircraft, such as airplanes and helicopters. The sub-sector distinguishes scheduledfrom nonscheduled air transportation. Scheduled air carriers fly regular routes on regularschedules and operate even if flights are only partially loaded. Nonscheduled carriers oftenoperate during non-peak time slots at busy airports. These establishments have moreflexibility with respect to choice of airport, hours of operation, load factors, and similaroperational characteristics. Nonscheduled carriers provide chartered air transportation ofpassengers, cargo, or specialty flying services. Specialty flying services establishments usegeneral-purpose aircraft to provide a variety of specialized flying services.SCHEDULE 315 - AIR TRANSPORTATIONEach person, firm or corporation engaged in the City of Birmingham in the business of operatingair transportation of freight and passengers, one or both, to and from other points in the State ofAlabama keeping an office or place of business in the City of Birmingham………………………………………………………………….…$2,000.00Where only freight is transported ..................................................................................1,000.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 482 NAICS TITLE - Rail TransportationIndustries in the Rail Transportation sub-sector provide rail transportation of passengers and/orcargo using railroad rolling stock. The railroads in this sub-sector primarily either operate onnetworks, with physical facilities, labor force, and equipment spread over an extensive geographicarea, or operate over a short distance on a local rail line.Scenic and sightseeing rail transportation and street railroads, commuter rail, and rapid transit are70

not included in this sub-sector but are included in Sub-sector 487, Scenic and SightseeingTransportation, and Sub-sector 485, Transit and Ground Passenger Transportation, respectively.Although these activities use railroad rolling stock, they are different from the activities included inrail transportation. Sightseeing and scenic railroads do not usually involve place-to-placetransportation; the passenger's trip typically starts and ends at the same location. Commuter railroadsoperate in a manner more consistent with local and urban transit and are often part of integratedtransit systems.SCHEDULE 210 - RAILROADS -Each person, firm or corporation engaged in the City of Birmingham in the business of operating arailroad or railway trains for transportation of freight and passengers, one or both, to and from otherpoints in the State of Alabama keeping an office or place of business in the City of Birmingham............................................................................................................................................$2,000.00Where only freight is transported ........................................................................................1,000.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 483NAICS TITLE - Water TransportationIndustries in the Water Transportation sub-sector provide water transportation of passengersand cargo using water craft, such as ships, barges, and boats.The sub-sector is composed of two industry groups: (1) one for deep sea, coastal, and GreatLakes; and (2) one for inland water transportation. This split typically reflects the differencein equipment used.Scenic and sightseeing water transportation services are not included in this sub-sector butare included in Sub-sector 487, Scenic and Sightseeing Transportation. Although theseactivities use water craft, they are different from the activities included in watertransportation. Water sightseeing does not usually involve place-to-place transportation; thepassenger's trip starts and ends at the same location.SCHEDULE 316 - WATER TRANSPORTATIONEach person, firm, or corporation engage in water transportation shall obtain a license as follows:Where gross annual business from said business from the previous year isLess than $ 5,000 ............................................................................................................$60.00$ 5,000 and less than $10,000...........................................................................................100.00$10,000 and less than $15,000......................................................................................... 150.00$15,000 and less than $20,000......................................................................................... 200.00Plus an amount equal to 2/10 of 1% of gross annual business in excess of $20,000.71

NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 484NAICS TITLE - Truck TransportationIndustries in the Truck Transportation sub-sector provide over-the-road transportation ofcargo using motor vehicles, such as trucks and tractor trailers. The sub-sector is subdividedinto general freight trucking and specialized freight trucking. This distinction reflectsdifferences in equipment used, type of load carried, scheduling, terminal, and othernetworking services. General freight transportation establishments handle a wide variety ofgeneral commodities, generally palletized, and transported in a container or van trailer.Specialized freight transportation is the transportation of cargo that, because of size, weight,shape, or other inherent characteristics require specialized equipment for transportation.Each of these industry groups is further subdivided based on distance traveled. Localtrucking establishments primarily carry goods within a single metropolitan area and itsadjacent non-urban areas. Long distance trucking establishments carry goods betweenmetropolitan areas.The Specialized Freight Trucking industry group includes a separate industry for UsedHousehold and Office Goods Moving. The household and office goods movers are separatedbecause of the substantial network of establishments that has developed to deal with localand long-distance moving and the associated storage. In this area, the same establishmentprovides both local and long-distance services, while other specialized freight establishmentsgenerally limit their services to either local or long-distance hauling.SCHEDULE 317 - FREIGHT LINES/TRUCK TRANSPORTATION(a) Each person engaged in the business of receiving freight for transportation by motor vehiclesfor hire either from the City of Birmingham to another point in Alabama, or from other points inAlabama to the City of Birmingham. On each car or truck so used in said service ........$60.00On each trailer used in said service: Additional .............................................................$30.00The maximum license tax which may be charged under authority of this sub-section (a) shall notexceed 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 inpassenger transportation, the applicant for license shall furnish the Director of Finance with asworn affidavit as to whom is the owner, in whole or in part, of the car or truck for whichapplication for license is made.NAICS / NAICS TITLE72

LICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 485 NAICS TITLE - Transit and Ground PassengerTransportationIndustries in the Transit and Ground Passenger Transportation sub-sector include a variety ofpassenger transportation activities, such as urban transit systems; chartered bus, school bus, andinterurban bus transportation; and taxis. These activities are distinguished based primarily on suchproduction process factors as vehicle types, routes, and schedules.In this sub-sector, the principal splits identify scheduled transportation as separate fromnonscheduled transportation. The scheduled transportation industry groups are Urban TransitSystems, 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 andnonscheduled transportation.Scenic and sightseeing ground transportation services are not included in this sub-sector but areincluded in Sub-sector 487, Scenic and Sightseeing Transportation. Sightseeing does not usuallyinvolve 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 bymotor vehicles for hire either from the City of Birmingham to another point in Alabama, or fromother points in Alabama to the City of Birmingham, and not engaged in the business of operatingpassenger buses for the carrying of passengers between locations within said City of Birmingham,On each car or truck so used in said service...........................................................................$60.00On each trailer used in said service: Additional ...................................................................$30.00The maximum license tax which may be charged under authority of this sub-section (a) shall notexceed 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 passengertransportation, the applicant for license shall furnish the Director of Finance with a sworn affidavitas to whom is the owner, in whole or in part, of the car or truck for which application for license ismade.(b) No person operating passenger buses for the carriage of passengers between locations within theCity of Birmingham along fixed public transportation routes under franchise granted by said Cityshall be required to pay a license therefor under this license code for any such operating subsequentto the 30th day of June 1970.(c) Each person engaged in the business of operating buses for the carriage of school children to andfrom school and other school related functions within the City of Birmingham on each bus so used73

in said service........................................................................................................................$60.00The maximum license tax which may be charged under authority of this sub-section (c) shall notexceed 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 ............................................................$60.00Each jitney with a seating capacity of more than five (5) ......................................................240.00Plus an additional $64.00 for each seat in excess of five (5).Each suburban jitney...............................................................................................................$60.00NO LICENSE WILL BE ISSUED unless and until applicant has obtained a Certificate ofPublic Necessity and Convenience (CPNC) pursuant to the requirements of Sections 12-16-31and 12-16-41, General Code of the City of Birmingham 1980, as amended and as it may beamended.License stickers issued by the department shall be prominently displayed on any jitney operatingwithin the City of Birmingham. It shall be unlawful to operate any jitney within the City ofBirmingham without having met the requirements outlined in this section.SCHEDULE 233 - TAXICABS -Each person, firm or corporation operating automobiles or motor vehicles commonly called andknown as taxicabs (but not including jitneys and regularly established interurban bus lines), for eachcar so operated ........................................................................................................................$60.00NO LICENSE WILL BE ISSUED until applicant has obtained a Certificate of PublicNecessity 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 orlimousine operating within the City of Birmingham. It shall be unlawful to operate any taxicab orlimousine within the City of Birmingham without having met the requirements outlined in thissection.SCHEDULE 247 – VEHICLE IMMOBILIZATION SERVICES (BOOTING) –(a) Each and every person, firm or corporation engaged in the business of providing vehicleimmobilization services shall pay a license of 2/10 of 1% of gross receipts of the preceding yearwith a minimum license of ……………………………………………………………$200.00(b) Pursuant to Ordinance No. 04-96, as it may be amended, a “vehicle immobilization service” isdefined as, “A person, including a sole proprietor, independent contractor, corporation, partnershipor similar business entity, offering services anywhere in the territorial limits of the City wherebyvehicles are immobilized by the installation of a vehicle immobilization device.”74

(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 ofvehicles to be used in any vehicle immobilization service, as well as permit requirements foroperators.(d) In the event of a conflict with the between the provisions of this license schedule 247 and thoseof Ordinance No. 04-96 with respect to (i) the license fee provided for in (a) above, (ii) the due dateof 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, theprovisions of this Ordinance No. 97-183, as amended, “The Business License Code of the City ofBirmingham”, shall, in each case, prevail.(e) It shall be unlawful for any operator or vehicle immobilization service to operate within the citywithout complying with all of the provisions of this schedule. Any operator or vehicleimmobilization service dealing or engaging in two or more of the businesses, vocations, callings orprofessions enumerated in Section 1, Article I of this Business License Code, and for which a licenseis 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 inArticle II, Section 30 of this Business License Code.NO LICENSE SHALL BE ISSUED for vehicle immobilization services until and unless theapplicant has been approved by the City Council and has met the requirements outlined inOrdinance No. 04-96, as it may be amended.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 487 NAICS TITLE - 487 Scenic and Sightseeing TransportationIndustries in the Scenic and Sightseeing Transportation sub-sector utilize transportationequipment to provide recreation and entertainment. These activities have a productionprocess distinct from passenger transportation carried out for the purpose of other types offor-hire transportation. This process does not emphasize efficient transportation; in fact, suchactivities often use obsolete vehicles, such as steam trains, to provide some extra ambience.The activity is local in nature, usually involving a same-day return to the point of departure.The Scenic and Sightseeing Transportation sub-sector is separated into three industries basedon the mode: land, water, and other.Activities that are recreational in nature and involve participation by the customer, such aswhite-water rafting, are generally excluded from this sub-sector, unless they impose animpact on part of the transportation system. Charter boat fishing, for example, is included inthe Scenic and Sightseeing Transportation, Water industry.75

SCHEDULE 318 - SCENIC AND SIGHTSEEINGTRANSPORTATION(a) Each person engaged in the business of receiving passengers for transportation by motorvehicles for recreational activities for hire from the City of Birmingham to another point inAlabama, or activity that is local in nature. On each form transportation equipment used whetherbus, car or truck so used in said service............................................................................$60.00NO LICENSE WILL BE ISSUED unless and until applicant has obtained a Certificate ofPublic 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 maybe amended.License stickers issued by the department shall be prominently displayed on any jitney operatingwithin the City of Birmingham. It shall be unlawful to operate any jitney within the City ofBirmingham without having met the requirements outlined in this section.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 492 NAICS TITLE - Couriers and MessengersIndustries in the Couriers and Messengers sub-sector provide intercity and/or local delivery ofparcels. These articles can be described as those that may be handled by one person without usingspecial equipment. This allows the collection, pick-up, and delivery operations to be done withlimited labor costs and minimal equipment. Sorting and transportation activities, where necessary,are generally mechanized. The restriction to small parcels partly distinguishes these establishmentsfrom those in the transportation industries. The complete network of courier services establishmentsalso distinguishes these transportation services from local messenger and delivery establishments inthis sub-sector. This includes the establishments that perform intercity transportation as well asestablishments that, under contract to them, perform local pick-up and delivery. Messengers, whichusually 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 ................................................$48.00Where engaged in package delivery, the licensee shall pay under Schedule 170.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 493NAICS TITLE - Warehousing and Storage76

Industries in the Warehousing and Storage sub-sector are primarily engaged in operatingwarehousing and storage facilities for general merchandise, refrigerated goods, and other warehouseproducts. These establishments provide facilities to store goods. They do not sell the goods theyhandle. 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 thedistribution of goods. Logistics services can include labeling, breaking bulk, inventory control andmanagement, light assembly, order entry and fulfillment, packaging, pick and pack, price markingand ticketing, and transportation arrangement. However, establishments in this industry groupalways provide warehousing or storage services in addition to any logistic services. Furthermore, thewarehousing or storage of goods must be more than incidental to the performance of services, suchas price marking.Bonded warehousing and storage services and warehouses located in free trade zones are included inthe industries of this sub-sector.SCHEDULE 092 - DISTRIBUTION WAREHOUSE - WHOLESALE -Each person, firm, or corporation engaged in the business of offering for sale, taking or solicitingorders for sale, or selling of merchandise of any description at wholesale, including any suchproducts 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 theCity of Birmingham, shall pay a license on the gross receipts from said business from the previousyear as follows:On the First $50 Million ................................................................. 2/10th of 1% of gross receiptsPlus, On next $50 - $100 Million.................................................... 2/20 th of 1% of gross receiptsPlus, On next $100 - $250 Million.................................................. 2/50 th of 1% of gross receiptsPlus, On the next $250 Million and over........................................ 2/100 th of 1% of gross receiptsWith a minimum license in any case of ............................................................................$6,000.00Where said business engages in retail sales of merchandise of any description, a separate licensemust be purchased under Schedule 165 of this Business License Code.This license schedule shall not apply to cooperative grocers associations which maintain warehousesfor 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 asfollows: 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 amountequal 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 provisionsof the License Code of the City of Birmingham under which licenses are required and license fees77

are imposed for a cooperative grocers association which maintains a warehouse whether cold storageor otherwise, for the purpose of distributing groceries to member retail grocery stores.SCHEDULE 250 - WAREHOUSE, COLD STORAGE -(a) Each person engaged in cold storage warehousing shall pay a license fee as follows: Where totalspace 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 provisionsof the License Code of the City of Birmingham under which licenses are required and license feesare imposed for a cooperative grocers association which maintains a warehouse whether cold storageor otherwise, for the purpose of distributing groceries to member retail grocery stores.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 511 NAICS TITLE - Publishing Industries (except Internet)Industries in the Publishing Industries (except Internet) sub-sector group establishments engaged inthe publishing of newspapers, magazines, other periodicals, and books, as well as directory andmailing list and software publishing. In general, these establishments, which are known aspublishers, issue copies of works for which they usually possess copyright. Works may be in one ormore 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 rightsand/or works that they have created in-house. Software publishing is included here because theactivity, creation of a copyrighted product and bringing it to market, is equivalent to the creationprocess for other types of intellectual products.In NAICS, publishing the reporting, writing, editing, and other processes that are required to createan edition of a newspaper is treated as a major economic activity in its own right, rather than as asubsidiary activity to a manufacturing activity, printing. Thus, publishing is classified in theInformation sector; whereas, printing remains in the NAICS Manufacturing sector. In part, theNAICS classification reflects the fact that publishing increasingly takes place in establishments thatare physically separate from the associated printing establishments. More crucially, the NAICSclassification of book and newspaper publishing is intended to portray their roles in a moderneconomy, in which they do not resemble manufacturing activities.Music publishers are not included in the Publishing Industries (except Internet) sub-sector, but areincluded in the Motion Picture and Sound Recording Industries sub-sector. Reproduction ofprepackaged software is treated in NAICS as a manufacturing activity; on-line distribution ofsoftware products is in the Information sector, and custom design of software to client specifications78

is included in the Professional, Scientific, and Technical Services sector. These distinctions arisebecause of the different ways that software is created, reproduced, and distributed.The Publishing Industries (except Internet) sub-sector does not include establishments that publishexclusively on the Internet. The Publishing Industries (except Internet) sub-sector also excludesproducts, such as manifold business forms. Information is not the essential component of theseitems. Establishments producing these items are included in Sub-sector 323, Printing and RelatedSupport Activities.SCHEDULE 088 - DIRECTORY -Each person or firm making, compiling, selling or offering for sale....................................$240.00SCHEDULE 174 - NEWS DEALER -Each person, firm or corporation whose principal business is the selling of magazines, periodicals, orother 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...............................................................................................................................................$200.00Where not principal business..................................................................................................$24.00SCHEDULE 175 - NEWSPAPERS - DAILY -(Where not less than five issues made in any one week). Each person, firm or corporation issuing adaily newspaper, shall pay a license of 2/10 of 1% of the gross receipts from said business fromthe previous year with a minimum license of .......................................................................$200.00Provided, however, that a separate license is to be paid on a morning and afternoon paper; althoughowned 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 wheresuch sales are made by individuals.SCHEDULE 176 - NEWSPAPERS AND MAGAZINES -(Other than the kind described in the sub-section immediately preceding). Each person, firm orcorporation issuing any kind of a general newspaper or magazine shall pay a license on thefollowing basis: Where gross receipts from said business the previous year wereLess than $25,000 ...................................................................................................................$60.00$25,000 and less than $60,000................................................................................................120.00$60,000 and less than $100,000............................................................................................. 200.00Plus 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 wheresuch sales are made by individuals.79

SCHEDULE 177 - NEWSPAPER DISTRIBUTORS -Each person, firm or corporation engaged in the business of selling newspapers in the City ofBirmingham, either at retail or wholesale, except the publisher of the newspapers sold and exceptnewsboys 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$10,000 and less than $15,000............................................................................................... 100.00$15,000 and over.................................................................................................................... 150.00There shall be no liability for the license imposed under this Schedule 177 where a license has beenpaid under Schedule 175 or 176 of this Code. The license levied under this Schedule 117 shall notapply 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 theperson, firm or corporation conducting such newspaper........................................................$60.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 512 NAICS TITLE - Motion Picture and Sound RecordingIndustriesIndustries in the Motion Picture and Sound Recording Industries sub-sector group establishmentsinvolved in the production and distribution of motion pictures and sound recordings. Whileproducers and distributors of motion pictures and sound recordings issue works for sale as traditionalpublishers do, the processes are sufficiently different to warrant placing establishments engaged inthese activities in a separate sub-sector. Production is typically a complex process that involvesseveral distinct types of establishments that are engaged in activities, such as contracting withperformers, creating the film or sound content, and providing technical postproduction services. Filmdistribution is often to exhibitors, such as theaters and broadcasters, rather than through thewholesale and retail distribution chain. When the product is in a mass-produced form, NAICS treatsproduction and distribution as the major economic activity as it does in the Publishing Industriessub-sector, rather than as a subsidiary activity to the manufacture of such products.This sub-sector does not include establishments primarily engaged in the wholesale distribution ofvideocassettes and sound recordings, such as compact discs and audio tapes; these establishmentsare included in the Wholesale Trade sector. Reproduction of videocassettes and sound recordingsthat is carried out separately from establishments engaged in production and distribution is treated inNAICS as a manufacturing activity.SCHEDULE 171 - MOVING PICTURES, THEATERS OR OPERA HOUSE -(a) Each person engaged in conducting either one or more of the aforesaid types of business shall80

pay a license of 1% of the first $100,000 or less of gross receipts from said business in the yearimmediately next preceding plus 2/4% of 1% on all receipts in excess of $100,000 from saidbusiness for the year immediately next preceding, with a minimum license of $240.00 per year inany case.(b) Where moving pictures are shown by the use of a coin or coins in a slot, for each machine……………………………………………………………………………………………..$240.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 515 NAICS TITLE - Broadcasting (except Internet)Industries in the Broadcasting (except Internet ) sub-sector include establishments that create contentor 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 ondifferences in the methods of communication and the nature of services provided. The Radio andTelevision Broadcasting industry group includes establishments that operate broadcasting studiosand 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 ofprograms 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 industrygroup includes establishments operating studios and facilities for the broadcasting of programs thatare typically narrowcast in nature (limited format, such as news, sports, education, and youthorientedprogramming) on a subscription or fee basis.The distribution of cable and other subscription programming is included in Sub-sector 517,Telecommunications. Establishments that broadcast exclusively on the Internet are included in Subsector516, Internet Publishing and Broadcasting.SCHEDULE 258 - CABLE TELEVISION -Each person, firm or corporation engaged in the business of providing audio, video, digital or otherforms of electronic or electrical signals which are transmitted to subscribing members of the publicshall pay a license in an amount equal to..............................................................................$100.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 516NAICS TITLE – Internet Publishing and BroadcastingIndustries in the Internet Publishing and Broadcasting sub-sector group establishments thatpublish and/or broadcast content exclusively for the Internet. The unique combination of text,81

audio, video, and interactive features present in informational or cultural products on theInternet justifies the separation of Internet publishers and broadcasters from more traditionalpublishers included in sub-sector 511, Publishing Industries (except Internet) and sub-sector515, Broadcasting (except Internet).SCHEDULE 257 - INTERNET PUBLISHING AND BROADCASTINGEach person, firm or corporation engage in the business of publishing and/or broadcastingcontent on the internet exclusively shall pay a license in an amount of shall pay a license of 2/10of 1% of the gross receipts from said business from the previous year with a minimum license of………………………………………………………………………………………..…$200.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 517 NAICS TITLE - TelecommunicationsIndustries in the Telecommunications sub-sector include establishments providingtelecommunications and the services related to that activity. The Telecommunications sub-sector isprimarily engaged in operating, maintaining, and/or providing access to facilities for thetransmission of voice, data, text, sound, and video. A transmission facility may be based on a singletechnology or a combination of technologies. Establishments primarily engaged as independentcontractors in the maintenance and installation of broadcasting and telecommunications systems areclassified in Sector 23, Construction.SCHEDULE 234 - TELEPHONE COMPANIES - EXCHANGE -Each person, firm or corporation operating or conducting a telephone exchange or exchanges.........................................................................................................................................$ 12,000.00SCHEDULE 235 - TELEPHONE COMPANIES - LONG DISTANCE -Each person, firm or corporation operating a long distance telephone or telephones, doing anintrastate business ..............................................................................................................$3,000.00SCHEDULE 236 - TELEGRAPH COMPANIES -Each person, firm or corporation commercially engaged in business in this City and sendingmessages from the City to any part of the State or from any part of the State to the City (it is not thepurpose hereof to tax interstate or foreign messages or any United States business) ..........$750.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 519NAICS TITLE - Other Information Services82

Industries in the Other Information Services sub-sector group establishments supplyinginformation, storing information, providing access to information, and searching and retrievinginformation. The main components of the sub-sector 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 grossreceipts from said business from the previous year with a minimum license of .................$100.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 522 NAICS TITLE - Credit Intermediation and Related ActivitiesIndustries in the Credit Intermediation and Related Activities sub-sector 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 andloan 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 andreporting upon the credit or standing of persons, firms or corporations ..............................$360.00SCHEDULE 167 - MONEY BROKER -Each person, firm or corporation conducting or engaging in the money broker business shall pay anannual license equal to 6/8 of 1% of the gross interest or gross brokerage fees collected from saidbusiness during the year immediately preceding, with a minimum license in any case of...............................................................................................................................................$600.00This schedule shall not apply to pawn brokers, banks or trust companies, or real estate mortgageloans.A money broker is hereby defined to be any person, firm, corporation or association who either asprincipal 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 oroption to repurchase, or who(3) Trades in or who takes or buys assignments of wages already earned by any otherperson or persons employed or to be employed by any other person, firm orcorporation, 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 such83

loan is to be repaid on the installment plan, with payments to be made periodicallyover a period of months or years, or who(5) Engages in the business of buying conditional sale contracts, or purchase moneynotes on automobiles, or rent notes, or who(6) Engages in the discounting of contractors notes, any one or all of the aforementionedacts.SCHEDULE 168 - MORTGAGE LOANS -Each person, firm or corporation either as principal or agent, engaged in the business of lendingmoney on notes, secured by mortgage on real estate situated within the State of Alabama, an amountequal to 6/8 of 1% on the gross brokerage, commission, and fees (but not including interestparticipation or compensation for servicing mortgages) received during the next preceding year witha minimum license in any case of.........................................................................................$120.00SCHEDULE 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 alicense of 2/10 of 1% of gross receipts with a minimum license in any case of ................$900.00SCHEDULE 259 - COMMERCIAL AND INDUSTRIAL FINANCE -Each person, firm or corporation conducting or engaging in secured transactions only in commercialand industrial finance shall pay an annual license equal to 6/8 of 1% of the gross interest or grossbrokerage collected from said business during the year immediately preceding, with a minimumlicense in any case of ...........................................................................................................$600.00and a maximum license of $5,000.00.This schedule shall not apply to pawnbrokers, banks or trust companies, or real estatemortgage loans.A commercial and industrial finance company is hereby defined to be any person, firm, corporationor 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 ofmotor vehicles, or(2) Lending money whereby a security interest is given in accounts receivable and/orspecifically described personal property, other than consumer goods or motorvehicles, which security interest is perfected by filing with the appropriate authoritiesof the county or state, the payments of such loans to be made periodically over aperiod of months or years.NAICS / NAICS TITLE84

LICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 523 NAICS TITLE - Securities, Commodity Contracts, and OtherFinancial Investments and Related ActivitiesIndustries in the Securities, Commodity Contracts, and Other Financial Investments and RelatedActivities sub-sector 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 asagents (i.e., brokers) between buyers and sellers of securities and commodities; (3) providingsecurities and commodity exchange services; and (4) providing other services, such as managingportfolios of assets; providing investment advice; and trust, fiduciary, and custody services.SCHEDULE 043 - BROKERS OR DEALERS IN STOCKS, BONDS, SECURITIESOR COMMODITIES -Each person, firm, partnership, corporation or other organized group engaged in the business ofacting 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 (otherthan cotton) shall pay a license of.........................................................................................$480.00SCHEDULE 074 - COTTON BUYER -Each cotton buyer, broker, agent or branch office maintaining office and executing future contractson any cotton exchange for the general public, which shall include the right to buy and sell spotcotton ....................................................................................................................................$600.00Where no private or leased telegraph wires and/or tickers are maintained ..........................$180.00SCHEDULE 164 - MERCHANDISE BROKER OR AGENT -(a) Each merchandise broker, or agent for the sale thereof compensated wholly on a fee orcommission basis, shall pay a license computed as follows: Where gross commissions or fees forprevious year were $10,000, or less the minimum license fee shall be ...............................$100.00Plus 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 suchtransactions 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 tradingstamps, coupons, certificates or other similar devices redeemable, or purporting to be redeemable, inpartial or full payment for goods, wares, merchandise, services or other thing of value shall pay alicense of 6/10 of 1% of the gross receipts from said business from the previous year with aminimum license of............................................................................................................$1,200.00(b) In addition to the above license there shall be paid a license on each location at which tradingstamps, coupons, certificates or similar devices are redeemed for goods or services in the amount of85

2/10 of 1% of the gross receipts from said business from the previous year with a minimum licenseof ...........................................................................................................................................$200.00The term “gross receipts” in this schedule shall mean the retail market value of goods or services soredeemed.SCHEDULE 031A - BANK AND/OR SAVINGS AND LOAN ASSOCIATION -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$150,000 and less than $200,000............................................................................................ 80.00$200,000 and less than $250,000......................................................................................... 100.00$250,000 and less than $300,000........................................................................................... 120.00$300,000 and less than $350,000........................................................................................... 140.00$350,000 and less than $400,000........................................................................................... 160.00$400,000 and less than $450,000........................................................................................... 180.00$450,000 and less than $500,000........................................................................................... 200.00$500,000 and less than $600,000........................................................................................... 220.00$600,000 and over.................................................................................................................. 250.00In addition, a license must be obtained for each branch of such association or bank of $10.00, as setforth in Section 11-51-130, Code of Alabama 1975.The term “undivided profits”, as used in this section, shall be construed to mean the undividedprofits as shown by the books of the operator.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 524 NAICS TITLE - Insurance Carriers and Related ActivitiesIndustries in the Insurance Carriers and Related Activities sub-sector group establishments that areprimarily 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 sellinginsurance 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 alicense of 2/10 of 1% of the gross receipts from said business from the previous year with aminimum license of...............................................................................................................$500.00Where no abstracts of title are furnished and only title insurance is provided the license shall be2/10 of 1% of the gross receipts from said business from the previous year with a minimum86

licenseof ..........................................................................................................................................$200.00SCHEDULE 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 onpolicies issued during the preceding year to citizens of the City of Birmingham, provided that in casesuch company shall not have conducted business for the full period of said preceding year, it shallpay $50.00 plus 1% of that amount which bears the same relationship to the gross amount ofpremiums, less returned premiums on policies issued during said preceding year as 365 bears tonumber of days during which business was conducted in such preceding year. Companiescommencing business after the first of the current license tax year shall pay $50.00, plus $1.00 oneach $100.00 and major fraction thereof, of gross premiums, less returned premiums on policiesissued during the said current year to citizens of the City of Birmingham. Such new companies shallpay a flat minimum license of $100.00 at the time of commencement of business upon which thereshall 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 delinquentthe 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 ofFinance 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 grosspremiums received during the preceding year on policies issued during said year on property locatedin the City of Birmingham, including renewals, provided that in case such company shall not haveconducted business in the City of Birmingham during the entire period of the preceding year, it shallpay two and one-half percent (2 1/2%) of that amount which bears the same relationship to thegross amount of premiums, less returned premiums, received on policies issued during the saidpreceding year on property located in said City as 365 bears to the number of days during suchpreceding year during which such company conducted business in said City. Companiescommencing business after the first of the current license tax year shall pay $2.50 on each $100.00of gross premiums, less returned premiums, received on policies issued during the said current yearon property located in the City of Birmingham. Such new companies shall pay a flat minimumlicense of $100.00 at the time of the commencement of business upon which there shall be anadjustment 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 ofFinance from time to time with a complete schedule of all subagents, together with their address,87

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 sub-section (a)hereof, shall also pay an additional license tax of $1.50 on each $100.00 of gross premiums receivedduring the preceding year on policies issued during said year on property located in the City ofBirmingham, including renewals, provided that in case such company shall not have conductedbusiness in the City of Birmingham during the entire period of the preceding year, it shall pay underthe provisions of this sub-section (b) one and one-half percent (1 1/2%) of that amount whichbears the same relationship to the gross amount of premiums, less returned premiums, received onpolicies issued during the said preceding year on property located in said City as 365 bears to thenumber of days during such preceding year during which such company conducted business in saidCity. Companies commencing business after the first of the current license tax year shall pay underthe provisions of this sub-section (b) $1.50 on each $100.00 of gross premiums, less returnedpremiums, received on policies issued during the said current year on property located in the City ofBirmingham. Any provision of this sub-section (b) to the contrary notwithstanding each Fire orMarine Insurance Company shall be entitled to a reduction in the amount of additional license taxdue under this sub-section (b) equal to the amount due and paid during the same year by suchcompany to the Firemen's Pension and Relief Fund of the City of Birmingham under the provisionsof Section 1477 Appendix, Volume 14, Code of Alabama, Recompiled 1958 (Section III of ActNumber 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 marineinsurance companies shall pay a license of 2/10 of 1% of the gross receipts from said business fromthe previous year with a minimum license in any case of......................................................$30.00SCHEDULE 138B - INSURANCE ADJUSTERS -Each person, corporation or where a firm, each member of the firm where gross receipts fromservices rendered within the City of Birmingham during the year next preceding are:Less than $5,000 .....................................................................................................................$60.00$5,000 and less than $10,000................................................................................................. 100.00$10,000 and less than $15,000............................................................................................... 150.00$15,000 and less than $20,000.............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.00Plus an amount equal to 8/10 of 1% of subject gross receipts 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 inconnection with and incidental to the rental of vehicles, as provided in Schedule 024 of this BusinessLicense Code, whether at the rental office or by pre-selection of coverage in a master, corporate,individual, or group rental agreement, in any of the categories listed below, shall pay a license of2/10 of 1% of the gross receipts from said business from the previous year with a minimum licensein any case of ..........................................................................................................................$60.0088

(1) Personal accident insurance covering the risks of travel, including, but not limitedto, accident and health insurance that provides coverage, as applicable, to renters andother rental vehicle occupants for accidental death or dismemberment andreimbursement for medical expenses resulting from an accident that occurs duringthe rental period.(2) Liability insurance, including uninsured and underinsured motorist coveragewhether offered separately or in combination with other liability insurance, thatprovides coverage, as applicable, to renters and other authorized drivers of rentalvehicles for liability arising from the operation of the rental vehicle.(3) Personal effects insurance that provides coverage, as applicable, to renters and othervehicle occupants for the loss of, or damage to, personal effects that occurs duringthe rental period.(4) Roadside assistance and emergency sickness protection programs.(5) Any other travel or auto-related coverage that a rental company offers in connectionwith 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 limitedlicensee except subject to the conditions outlined in said section, including but not limited to, theprovision that the rental period of the rental agreement shall not exceed 90 consecutive days.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 525NAICS TITLE - Funds, Trusts, and Other Financial VehiclesIndustries in the Funds, Trusts, and Other Financial Vehicles sub-sector are comprised oflegal entities (i.e., funds, plans, and/or programs) organized to pool securities or other assetson behalf of shareholders or beneficiaries of employee benefit or other trust funds. Theportfolios are customized to achieve specific investment characteristics, such asdiversification, risk, rate of return, and price volatility. These entities earn interest, dividends,and other property income, but have little or no employment and no revenue from the sale ofservices. Establishments with employees devoted to the management of funds are classifiedin Industry Group 5239, Other Financial Investment Activities.Establishments primarily engaged in holding the securities of (or other equity interests in)other firms are classified in Sector 55, Management of Companies and Enterprises.89

SCHEDULE 319 - FUNDS, TRUSTS, AND OTHER FINANCIALVEHICLESEach person, firm, partnership, corporation or other organized group engaged in the business ofpooling securities or other assets on behalf of shareholders or beneficiaries where interest,dividends, and other property income is earned shall pay a license of...........................$480.00Plus an amount equal to 2/10 of 1% of gross revenue in excess of $100,000.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 531 NAICS TITLE - Real EstateIndustries in the Real Estate sub-sector group establishments that are primarily engaged in renting orleasing real estate to others; managing real estate for others; selling, buying, or renting real estate forothers; and providing other real estate related services, such as appraisal services. Index includesreception hall, dance hall, banquet hall rental or leasing, concert hall, conference center, meetinghall, convention center with no promotion of events, mall property operations, shopping centerrental, office building, flea market space, nonresidential building( except mini-warehouse) rentaland leasing. Establishments primarily engaged in subdividing and developing unimproved realestate and constructing buildings for sale are classified in Sub-sector 236, Construction of Buildings.Establishments primarily engaged in subdividing and improving raw land for subsequent sale tobuilders are classified in Sub-sector 237, Heavy and Civil Engineering Construction.Real Estate Investment Trusts (REITS) are classified in Sub-sector 525, Funds, Trusts, and OtherFinancial 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 anannual license amount of $50.00 plus $50.00 annually for each salesperson, finder, broker or agentemployed or engaged in such licensed business other than the one licensed real estate broker inwhose name such business may be conducted, whether or not such person is called a “qualifying ordesignated” broker. The names of all such persons engaged in any such business for which a licenseis required under this Schedule 213, including the licensed broker under whose name such businessis conducted shall be given to the City's Finance Director and shall be shown on the license receiptbefore it is issued. Each owner, partner or stockholder, who engages in or assists in the conduct ofsuch business shall be counted for the purpose of determining the amount of annual license duehereunder, except the aforesaid one licensed real estate broker, but bookkeepers, secretaries, clericalpersonnel, maintenance workers and other employees whose services are only incidental toconducting 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 realproperty located within the City shall pay a license as herein set out even though the office orprincipal place of business may be outside the City.90

For the purpose of this Schedule 213 the term “business of a real estate broker” shall mean andinclude any person, firm or corporation doing or engaged in a business for which a real estatebroker's license is required under Chapter 27, Title 34, Code of Alabama 1975. Qualification by anyperson as a real estate broker under the Alabama Real Estate License Law of 1951, or as same maybe 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 oragents for whom the tax levied under the provision of Ordinance No. 97-184 is withheld by thelicensee.(b) The license provided in Schedule 213 shall not include the doing of business as a real estateappraiser for others where fees or compensation is received for such services. Such services shall belicensed 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 leaseany area of less than 500 square feet for the purpose of storage or parking of motor vehicles. Alicense 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 propertyowned 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 belicensed 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 byanother person as prescribed and licensed under Schedule 213C “Real Estate Management”.SCHEDULE 213B - REAL ESTATE LEASE OR RENTAL - SELF-STORAGE -(a) Each person, firm or corporation engaging in the business of renting or leasing real property,said property including but not limited to, apartment building or space, building for industry,dwelling, cottages, houses, mobile home, single family house, town house, banquet hall,conference center, concert hall, mall property operation, motel building, office building,shopping center, theater, mini-warehouse rental, self storage units, flea market space, lot rental orother similar activity which is located within the City of shall pay a license as follows:Where the gross rental receipts from such real property during the preceding calendar year wasLess than $5,000 ...................................................................................................................$100.00$ 5,000 and less than $10,000................................................................................................ 150.00$10,000 and less than $15,000.............................................................................................. 200.00$15,000 and less than $20,000............................................................................................... 250.00Plus an amount equal to 2/10 of 1% of gross annual business in excess of $20,000.SCHEDULE 213C – REAL ESTATE MANAGEMENT -91

Each person, firm or corporation engaged in the business of managing real property owned byanother 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, collectinglease or rent payments, coordinating maintenance needs, and/or screening tenants, shall pay a licenseas follows:Where the gross receipts from managing such real property during the preceding calendar year were:Less than $5,000 ...................................................................................................................$100.00$ 5,000 and less than $10,000................................................................................................ 150.00$10,000 and less than $15,000.............................................................................................. 200.00$15,000 and less than $20,000............................................................................................... 250.00Plus an amount equal to 2/10 of 1% of gross receipts in excess of $20,000.SCHEDULE 214 - REAL ESTATE APPRAISERS -Each person, firm or corporation engaged in the business of appraising the value of lands andbuildings, or either, and receiving compensation therefore, where gross receipts from servicesrendered within the City of Birmingham during the year next preceding areLess than $5,000 .....................................................................................................................$60.00$ 5,000 and less than $10,000................................................................................................ 100.00$10,000 and less than $15,000............................................................................................... 150.00$15,000 and less than $20,000.............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.00Plus an amount equal to 8/10 of 1% of subject gross receipts in excess of $30,000.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 532 NAICS TITLE - Rental and Leasing ServicesIndustries in the Rental and Leasing Services sub-sector include establishments that provide a widearray of tangible goods, such as automobiles, computers, consumer goods, and industrial machineryand equipment, to customers in return for a periodic rental or lease payment.The sub-sector includes two main types of establishments: (1) those that are engaged in rentingconsumer goods and equipment and (2) those that are engaged in leasing machinery and equipmentoften used for business operations. The first type typically operates from a retail-like or store-frontfacility and maintains inventories of goods that are rented for short periods of time. The latter typetypically does not operate from retail-like locations or maintain inventories, and offers longer termleases. These establishments work directly with clients to enable them to acquire the use ofequipment on a lease basis, or they work with equipment vendors or dealers to support the marketingof equipment to their customers under lease arrangements. Equipment lessors generally structurelease contracts to meet the specialized needs of their clients and use their remarketing expertise to92

find other users for previously leased equipment. Establishments that provide operating and capital(i.e., finance) leases are included in this sub-sector.Establishments primarily engaged in leasing in combination with providing loans are classified inSector 52, Finance and Insurance. Establishments primarily engaged in leasing real property areclassified in Sub-sector 531, Real Estate. Those establishments primarily engaged in renting orleasing equipment with operators are classified in various sub-sectors of NAICS depending on thenature of the services provided (e.g., Transportation, Construction, and Agriculture). These activitiesare excluded from this sub-sector since the client is paying for the expertise and knowledge of theequipment operator, in addition to the rental of the equipment. In many cases, such as the rental ofheavy construction equipment, the operator is essential to operate the equipment. Likewise, since theprovision of crop harvesting services includes both the equipment and operator, it is included in theagriculture sub-sector. 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, oron any plan by which persons pay for their service or use. (Not to include jitneys, taxi-cabs, orsightseeing buses.) For long-term leasing, see Schedule 212.1 Unit and not more than 5 Units..........................................................................................$200.006 Units and not more than 10 Units ........................................................................................400.0011 Units and not more than 25 Units ..................................................................................... 800.0026 Units and not more than 50 Units .................................................................................. 1,200.0051 Units and not more than 100 Units .................................................................................1,600.00101 Units and not more than 250 Units ...............................................................................2,000.00251 Units and over...............................................................................................................2,400.00(b) Where the offering and selling of certain insurance coverages is engaged in as an adjunct tooperating a business under the provisions of this schedule, a separate license shall be obtained underSchedule 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 propertyto 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 businessfrom the previous year with a minimum license in any case of.............................................$60.00Any person, firm or corporation, when engaged in a business covered under another schedule of thiscode where gross receipts from rental and/or leasing are included as a measure of tax and both areoperated from the same location, shall not be considered as engaging in the business of rentingand/or leasing.SCHEDULE 240 - TOILET OR LINEN SUPPLY COMPANY -93

Each person, firm or corporation who is engaged in furnishing a toilet or linen supply service andwho operates within the City of Birmingham shall pay a license for the operation of said business asfollows: Where the gross receipts from said business from the previous year wereLess than $50,000 .................................................................................................................$120.00$50,000 and not more than $100,000..................................................................................... 200.00Plus an amount equal to 6/80 of 1% of gross receipts in excess of $100,000.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 541 NAICS TITLE - Professional, Scientific, and TechnicalServicesIndustries in the Professional, Scientific, and Technical Services sub-sector group establishmentsengaged in processes where human capital is the major input. These establishments make availablethe knowledge and skills of their employees, often on an assignment basis, where an individual orteam is responsible for the delivery of services to the client. The individual industries of this subsectorare defined on the basis of the particular expertise and training of the services provider.The distinguishing feature of the Professional, Scientific, and Technical Services sub-sector is thefact that most of the industries grouped in it have production processes that are almost whollydependent on worker skills. In most of these industries, equipment and materials are not of majorimportance, unlike health care, for example, where "high tech" machines and materials are importantcollaborating inputs to labor skills in the production of health care. Thus, the establishmentsclassified in this sub-sector sell expertise. Much of the expertise requires degrees, though not inevery case.SCHEDULE 002 - ADVERTISING CONTRACTORS -Each person, firm or corporation contracting either for advertising in street cars, motor vehicles orthrough 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 dressingfor hire, other than on regular salary, where gross annual business isLess than $5,000 ...................................................................................................................$120.00$ 5,000 and less than $10,000............................................................................................... 240.00$10,000 and less than $15,000 .............................................................................................. 360.00$15,000 and less than $20,000.............................................................................................. 480.00$20,000 and less than $25,000.............................................................................................. 600.00$25,000 and less than $30,000.............................................................................................. 720.00$30,000 and less than $35,000.............................................................................................. 840.00$35,000 and less than $40,000.............................................................................................. 960.00$40,000 and over ………………………………………………………………………… 1,080.0094

SCHEDULE 003 - ADVERTISING SOLICITATION -Each person, firm or corporation who solicits within the City of Birmingham intrastate advertising tobe done for persons, firms or corporations having places of business in the City of Birmingham bymeans of radio broadcasting or televising through radio or television stations situated in JeffersonCounty, Alabama, shall pay a license of...............................................................................$600.00It 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 theCity 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 bepaid for at the following rate:Per vehicle, per annum..........................................................................................................$240.00Per vehicle, per week ............................................................................................................... 30.00Per vehicle, per day.................................................................................................................... 6.00The foregoing permit fees are to be paid in addition to any and every occupational license fee thatmay be due on the business that is being advertised.SCHEDULE 006 - ADVERTISING AGENTS -Each person, firm or corporation engaged in contracting for advertising or conducting an advertisingbureau or agency, where gross annual business isLess than $5,000 .....................................................................................................................$60.00$ 5,000 and less than $10,000................................................................................................ 120.00$10,000 and less than $15,000.............................................................................................. 180.00$15,000 and less than $20,000.............................................................................................. 240.00$20,000 and over................................................................................................................... 300.00SCHEDULE 012 - ARCHITECTS -Each person, firm, partnership, or corporation, including any such business in which more than oneperson is so engaged, each person shall pay a license as follows: Where gross annual business isLess than $5,000 .....................................................................................................................$60.00$ 5,000 and less than $10,000................................................................................................ 100.00$10,000 and less than $17,500............................................................................................... 150.00$17,500 and less than $25,000.............................................................................................. 200.00$25,000 and less than $32,500 ............................................................................................. 250.00$32,500 and less than $40,000 ............................................................................................. 300.00$40,000 and less than $50,000.............................................................................................. 400.00$50,000 and less than $75,000.............................................................................................. 500.00$75,000 and less than $100,000............................................................................................ 600.00$100,000 and less than $125,000.......................................................................................... 700.0095

$125,000 and less than $150,000.......................................................................................... 800.00$150,000 and less than $175,000.......................................................................................... 900.00$175,000 and less than $200,000....................................................................................... 1,000.00$200,000 and less than $250,000....................................................................................... 1,100.00$250,000 and less than $300,000....................................................................................... 1,200.00$300,000 and less than $400,000....................................................................................... 1,400.00$400,000 and less than $500,000....................................................................................... 1,600.00$500,000 and less than $600,000....................................................................................... 1,800.00$600,000 and less than $800,000....................................................................................... 2,000.00$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$2,000,000 and less than $2,600,000................................................................................. 4,400.00$2,600,000 and less than $3,200,000................................................................................. 4,800.00$3,200,000 and over........................................................................................................... 5,000.00SCHEDULE 014 - ATTORNEYS -(a) Each person, or where a partnership (but not including associations as defined in sub-section (b)herein), each member of partnership, where gross receipts from services rendered, within the City ofBirmingham during the year next preceding areLess than $5,000 ....................................................................................................................$60.00$ 5,000 and less than $10,000 ............................................................................................... 100.00$10,000 and less than $15,000................................................................................................150.00$15,000 and less than $20,000............................................................................................... 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000............................................................................................... 300.00Plus an amount equal to 8/10 of 1% of subject gross receipts in excess of $30,000.(b) Each professional member or associate of an unincorporated association (as defined by Title 10,Chapter 10, Code of Alabama 1975), where the gross receipts for services rendered within the Cityof 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 gross receipts of services rendered withinthe City of Birmingham during the year next preceding wasLess than $5,000 .....................................................................................................................$60.00$ 5,000 and less than $10,000.................................................................................................100.00$10,000 and less than $15,000 ............................................................................................. 150.00$15,000 and less than $20,000 ............................................................................................. 200.00$20,000 and less than $25,000 ............................................................................................. 250.00$25,000 and less than $30,000 .............................................................................................. 300.00Plus an amount equal to 8/10 of 1% of gross receipts 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 receipts from services rendered within the City ofBirmingham of such unincorporated association by the total number of professional members or96

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 sub-section (b)herein), each member of partnership, where gross receipts from services rendered within the City ofBirmingham during the year next preceding areLess than $ 5,000 ....................................................................................................................$60.00$ 5,000 and less than $10,000................................................................................................ 100.00$10,000 and less than $15,000 .............................................................................................. 150.00$15,000 and less than $20,000.............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.00Plus an amount equal to 8/10 of 1% of subject gross receipts in excess of $30,000.(b) Each professional member or associate of an unincorporated association (as defined by Title 10,Chapter 10, Code of Alabama 1975), or a professional corporation (as defined by Title 10, Chapter4, Article 19, Code of Alabama 1975), where the total remuneration for services rendered within theCity of Birmingham during the year next preceding areLess than $5,000 .....................................................................................................................$60.00$ 5,000 and less than $10,000.................................................................................................100.00$10,000 and less than $15,000................................................................................................150.00$15,000 and less than $20,000............................................................................................... 200.00$20,000 and less than $25,000................................................................................................250.00$25,000 and less than $30,000............................................................................................... 300.00Plus an amount equal to 8/10 of 1% of gross receipts 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 receipts from services rendered within the City ofBirmingham of such unincorporated association by the total number of professional members orassociates of such unincorporated association.SCHEDULE 036 - BLUEPRINTS - Each person, firm or corporation dealing in ormaking blueprints or developing the same from tracings or drawings, where gross annual business isLess than $7,500 ...................................................................................................................$120.00$ 7,500 and less than $10,000................................................................................................ 180.00$10,000 and less than $15,000 .............................................................................................. 240.00$15,000 and over.................................................................................................................... 300.00SCHEDULE 053 - CHEMIST AND/OR METALLURGIST -Each person, corporation, or where a partnership, each member of the partnership, where grossreceipts from services rendered within the City of Birmingham during the year next preceding areless than $5,000.......................................................................................................................$60.00$ 5,000 and less than $10,000................................................................................................ 100.00$10,000 and less than $15,000............................................................................................... 150.0097

$15,000 and less than $20,000.............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.00Plus an amount equal to 6/10 of 1% of gross receipts in excess of $30,000.SCHEDULE 098 - ENGINEERS, CIVIL, MINING, CONSTRUCTION,ELECTRICAL, ESTIMATING, CONSULTING, INDUSTRIALRADAR, OR MECHANICAL ENGINEER OR SURVEYOR -(a) Each person, or where a partnership [but not including associations as defined in sub-section (b)herein], each member of partnership, where gross receipts from services rendered within the City ofBirmingham during the year next preceding areLess than $5,000 .....................................................................................................................$60.00$ 5,000 and less than $10,000................................................................................................ 100.00$10,000 and less than $15,000 .............................................................................................. 150.00$15,000 and less than $20,000 ............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.00Plus an amount equal to 8/10 of 1% of gross receipts in excess of $30,000 .(b) Each professional member or associate of an unincorporated association (as defined by Title 10,Chapter 10, Code of Alabama 1975), or a professional corporation (as defined by Title 10, Chapter4, Article 19, Code of Alabama 1975), where the total remuneration for services rendered within theCity of Birmingham during the year next preceding areLess than $5,000 .....................................................................................................................$60.00$ 5,000 and less than $10,000.................................................................................................100.00$10,000 and less than $15,000 .............................................................................................. 150.00$15,000 and less than $20,000 ............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.00Plus an amount equal to 8/10 of 1% of those subject gross receipts in excess of $30,000.The gross remuneration of such professional member of associate, for the purpose of this section,shall be computed by dividing the gross receipts from services rendered within the City ofBirmingham of such unincorporated association by the total number of professional members orassociates of such unincorporated association.SCHEDULE 133 - INDUSTRIAL TRAFFIC MANAGER AND RATEINFORMATION BUREAUEach person, firm or corporation conducting such..............................................................$ 200.00SCHEDULE 135 - INSPECTOR - ENGINEER -Each person, firm or corporation engaged in the business of inspecting steel, steel products, concreteand concrete products:98

Where only one inspector .......................................................................................................$60.002 inspectors and less than 4................................................................................................... 120.004 inspectors and less than 6 .................................................................................................. 180.006 inspectors and less than 10................................................................................................. 240.0010 inspectors and less than 15............................................................................................... 300.0015 inspectors and less than 20............................................................................................... 360.0020 inspectors and less than 25............................................................................................... 420.0025 inspectors and over .......................................................................................................... 480.00SCHEDULE 197 - PHOTOGRAPHERS -Each person, firm or corporation shall pay a license of 2/10 of 1% of the gross receipts from saidbusiness from the previous year with a minimum license in any case of ..............................$84.00Said 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 aless period of time than five consecutive weeks.No transient photographer's license is to be issued for the purpose of operating on the streets orsidewalks, within any of the restricted fire zones of the City.SCHEDULE 246 - VETERINARY SURGEON -(a) Each person, or where a partnership but not including associations as defined in Sub-section (b)herein, each member of partnership where gross receipts from services rendered within the City ofBirmingham during the year next preceding are less than $5,000..........................................$60.00$5,000 and less than $10,000................................................................................................. 100.00$10,000 and less than $15,000.............................................................................................. 150.00$15,000 and less than $20,000.............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.00Plus an amount equal to 8/10 of 1% of subject gross receipts in excess of $30,000.(b) Each professional member or associate of an unincorporated association (as defined by Title 10,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 theCity of Birmingham during the year next preceding are less than $5,000 .............................$60.00$5,000 and less than $10,000................................................................................................. 100.00$10,000 and less than $15,000............................................................................................... 150.00$15,000 and less than $20,000.............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.0099

Plus an amount equal to 8/10 of 1% of those subject gross receipts 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 receipts from services rendered within the City ofBirmingham of such unincorporated association by the total number of professional members orassociates of such unincorporated association.SCHEDULE 017B - OUTSIDE IRRIGATION SYSTEMS -Each person, firm, or corporation engaged in the business of selling, or installing outside irrigationsystems shall pay a license of 2/10 of 1% of the gross receipts from said business from the previousyear with a minimum license of............................................................................................$120.00SCHEDULE 037 - BONDS - APPEARANCE AND APPEAL -(a) Each person engaged in the business of becoming or procuring surety for any appearance in anycourt (including municipal, county, state and federal courts) of persons charged with any offense,where the gross annual business isLess than $3,000 .....................................................................................................................$60.00$3,000 and not more than $5,000..............................................................................................96.00$5,000 and not more than $7,500............................................................................................144.00$7,500 and over ......................................................................................................................200.00Any person engaged in the business of becoming or procuring surety or sureties for appearances inany court, shall pay an additional license of $40.00 on each employee other than those employed fulltime as either bookkeepers or stenographers.(b) It shall be unlawful for any person to become surety or to offer to become surety or to procuresurety or offer to procure surety for appearance in any court, as aforesaid, when such license tax isdelinquent or when that statement herein required to be furnished has not been furnished. Thelicense of any person who files a bond in any court while such person is delinquent with respect tothe tax hereby levied, or with respect to furnishing the sworn statement herein required shall besubject to revocation.(c) Where a person becomes surety or procures surety for appearance in any court, as abovedescribed, on more than five (5) occasions during the calendar year shall be deemed to be engagedin the bonding business.SCHEDULE 087A - DETECTIVE AGENCY -Each person, firm or corporation operating a detective agency, or investigation bureau ....$200.00NO LICENSE WILL BE ISSUED unless and until applicant can show compliance with thepermit requirements outlined in Title 12, Chapter 6, General Code of the City of Birmingham1980, as amended and as it may be amended.SCHEDULE 087B PATROL, SECURITY OR GUARD SERVICE -100

Each person, firm or corporation operating a private police patrol,security or guard service where only one worker...................................................................$60.00Where two and less than four workers................................................................................... 120.00Where four and less than seven workers ............................................................................... 180.00Where seven and less than eleven workers........................................................................... 250.00Where eleven ........................................................................................................................ 300.00Plus $20.00 for each worker in excess of eleven.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 551 NAICS TITLE - Management of Companies and EnterprisesIndustries in the Management of Companies and Enterprises sub-sector include three main types ofestablishments: (1) those that hold the securities of (or other equity interests in) companies andenterprises; (2) those (except government establishments) that administer, oversee, and manage otherestablishments 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 orenterprise and hold the securities of (or other equity interests in) these establishments. Thoseestablishments that administer, oversee, and manage normally undertake the strategic ororganizational 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 orother 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 thisCode, 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 orcorporation in connection with the maintaining, keeping in repair or otherwise manning any suchoffice, 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 otherwisemanning any such office, store, warehouse, place of business, telephone wires, telegraph wires, rightof way, easement, land or other facility or facilities during the next preceding calendar year in theCity of Birmingham an average daily number of:Less than two persons .............................................................................................................$60.00Two but less than four persons .............................................................................................. 120.00Four but less than six persons............................................................................................... 180.00Six but less than ten persons................................................................................................. 240.00101

Ten but less than fifteen persons........................................................................................... 300.00Fifteen persons...................................................................................................................... 360.00Plus $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 wheremanagement or administrative services are performed shall pay a license of...................$1,000.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 561 NAICS TITLE - Administrative and Support ServicesIndustries in the Administrative and Support Services sub-sector group establishments engaged inactivities that support the day-to-day operations of other organizations. The processes employed inthis sector (e.g., general management, personnel administration, clerical activities, cleaningactivities) are often integral parts of the activities of establishments found in all sectors of theeconomy. The establishments classified in this sub-sector have specialized in one or more of theseactivities and can, therefore, provide services to clients in a variety of industries and, in some cases,to households. The individual industries of this sub-sector are defined on the basis of the particularprocess that they are engaged in and the particular services they provide.Many of the activities performed in this sub-sector are ongoing routine support functions that allbusinesses and organizations must do and that they have traditionally done for themselves. Recenttrends, however, are to contract or purchase such services from businesses that specialize in suchactivities and can, therefore, provide the services more efficiently.The industries in this sub-sector cannot be viewed as strictly "support." The Travel Arrangement andReservation Services industry group, includes travel agents, tour operators, and providers of othertravel arrangement services, such as hotel and restaurant reservations and arranging the purchase oftickets, serves many types of clients, including individual consumers. This group was placed in thissub-sector because the services are often of the "support" nature (e.g., travel arrangement) andbusinesses and other organizations are increasingly the ones purchasing such services.The administrative and management activities performed by establishments in this sector aretypically on a contract or fee basis. These activities may also be performed by establishments thatare part of the company or enterprise. However, establishments involved in administering,overseeing, and managing other establishments of the company or enterprise, are classified in Sector55, Management of Companies and Enterprises. These establishments normally undertake thestrategic and organizational planning and decision making role of the company or enterprise.Government establishments engaged in administering, overseeing and managing governmentalprograms are classified in Sector 92, Public Administration.102

SCHEDULE 079 - COURT REPORTING -Each person, firm or corporation engaged in the business of court reporting, where gross receiptsfrom services rendered within the City of Birmingham during the year next preceding are less than$5,000......................................................................................................................................$60.00$ 5,000 and less than $10,000................................................................................................ 100.00$10,000 and less than $15,000.............................................................................................. 150.00$15,000 and less than $20,000.............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.00Plus an amount equal to 8/10 of 1% of subject gross receipts in excess of $30,000.SCHEDULE 089 - DISINFECTANTS, INSECTICIDES AND/OREXTERMINATOR -Each person, firm or corporation shall pay a license of 2/10 of 1% of the gross receipts, lessreturned goods, from said business from the previous year with a minimum license of......$120.00NO LICENSE WILL BE ISSUED until applicant obtains and presents at the time ofapplication and renewal a current, valid State of Alabama Permit issued by the AlabamaDepartment of Agriculture and Industries.SCHEDULE 146 - LABOR AGENT OR EMPLOYMENT AGENCY;TEMPORARY EMPLOYMENT SERVICES ORAGENCIES-Each person, firm or corporation operating as a labor agent or as employment agency shall pay alicense computed as follows: Where gross fees or service charges for the year next precedingwere:Less than $10,000 …………………………………………………………………$400.00Plus an amount equal to 2/10 of 1% of gross annual business in excess of $20,000.SCHEDULE 148 - LANDSCAPE GARDENERS -Each person, or where a partnership, each member of firm where gross annual business isLess than $3,000 .....................................................................................................................$60.00$3,000 and less than $5,000.................................................................................................... 96.00$5,000 and less than $7,500................................................................................................... 144.00$7,500 and over..................................................................................................................... 200.00NO LICENSE WILL BE ISSUED until applicant obtains and presents to the Revenue Divisionat the time of application and renewal a current, valid State of Alabama Permit issued by theAlabama 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...........................................................................................................$60.00Where 2 or less than 4 workers............................................................................................. 120.00103

Where 4 or less than 6 workers............................................................................................. 180.006 workers and over................................................................................................................ 240.00SCHEDULE 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 ..........................................$60.002 workers and less than 4 workers ......................................................................................... 120.004 workers and less than 6 workers ........................................................................................ 180.006 workers and less than 10 workers ...................................................................................... 240.0010 workers and less than 15 workers .................................................................................... 300.0015 workers and over.............................................................................................................. 360.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 562 NAICS TITLE - Waste Management and RemediationServicesIndustries in the Waste Management and Remediation Services sub-sector group establishmentsengaged in the collection, treatment, and disposal of waste materials. This includes establishmentsengaged in local hauling of waste materials; operating materials recovery facilities (i.e., those thatsort recyclable materials from the trash stream); providing remediation services (i.e., those thatprovide for the cleanup of contaminated buildings, mine sites, soil, or ground water); and providingseptic pumping and other miscellaneous waste management services. There are three industry groupswithin the sub-sector that separate these activities into waste collection, waste treatment anddisposal, and remediation and other waste management.Excluded from this sub-sector are establishments primarily engaged in collecting, treating, anddisposing waste through sewer systems or sewage treatment facilities that are classified in Industry22132. Also, there are some activities that appear to be related to waste management, but that arenot included in this sub-sector. For example, establishments primarily engaged in providing wastemanagement consulting services are classified in Industry 54162, Environmental ConsultingServices.SCHEDULE 211 - SOLID WASTE FACILITIES, TRANSFER OR RE-CYCLINGFACILITY -Each person, firm or corporation approved by permit to operate and/or construct a commercialnonhazardous solid waste management facility or commercial hazardous waste management facilityfor the purpose of receiving, for treatment, utilization, recycling, processing, transporting, ordisposal of solid waste shall pay a license where gross annual business from the previous year isLess than $ 5,000 ....................................................................................................................$60.00$ 5,000 and less than $10,000................................................................................................ 100.00$10,000 and less than $15,000............................................................................................... 150.00104

$15,000 and less than $20,000.............................................................................................. 200.00Plus an amount equal to 2/10 of 1% of annual business in excess of $20,000.It shall be unlawful for any person to operate any commercial solid waste facility or transferstation, to change or expand the location or use of any existing facility without first havingobtained approval therefor from the City Council in accordance with the provisions ofOrdinance No. 93-221.No license issued under this article shall be transferred or assigned or used by any other personthan the one to whom it was issued and no solid waste facility license shall be used at any locationother than the one described in the application upon which it was issued.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 611 NAICS TITLE - Educational ServicesIndustries in the Educational Services sub-sector provide instruction and training in a wide variety ofsubjects. The instruction and training is provided by specialized establishments, such as schools,colleges, universities, and training centers.The sub-sector is structured according to level and type of educational services. Elementary andsecondary schools, junior colleges and colleges, universities, and professional schools correspond toa recognized series of formal levels of education designated by diplomas, associate degrees(including equivalent certificates), and degrees. The remaining industry groups are based more onthe type of instruction or training offered and the levels are not always as formally defined. Theestablishments are often highly specialized, many offering instruction in a very limited subjectmatter, for example ski lessons or one specific computer software package. Within the sector, thelevel and types of training that are required of the instructors and teachers vary depending on theindustry.Establishments that manage schools and other educational establishments on a contractual basis areclassified in this sub-sector if they both manage the operation and provide the operating staff. Suchestablishments are classified in the educational services sub-sector based on the type of facilitymanaged and operated.SCHEDULE 026 - AVIATION SCHOOLS -Each person conducting a school wherein instruction and training is given for navigating and/orflying airplanes shall pay a license of 2% of the gross receipts from said business from the previousyear with a minimum of........................................................................................................$200.00SCHEDULE 221 - SCHOOL-BEAUTY -105

Each person, firm or corporation engaged in the business of operating a beauty school, where grossannual receipts from said business from the previous year were less than $ 7,500................$60.00$ 7,500 and less than $12,500................................................................................................ 100.00$12,500 and less than $20,000............................................................................................... 150.00Plus 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 andbeauty school provided for by Schedule 026 and Schedule 221, respectively of this Code, shall pay alicense as follows: Where the gross receipts from said business from the previous year wereLess than $10,000 ...................................................................................................................$50.00$10,000 and less than $25,000................................................................................................. 80.00$25,000 and less than $60,000.............................................................................................. 120.00$60,000 and less than $80,000............................................................................................... 160.00$80,000 and less than $100,000............................................................................................ 200.00Plus an amount equal to 2/10 of 1% of gross receipts in excess of $100,000.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 621NAICS TITLE - Ambulatory Health Care ServicesIndustries in the Ambulatory Health Care Services sub-sector provide health care servicesdirectly or indirectly to ambulatory patients and do not usually provide inpatient services.Health practitioners in this sub-sector provide outpatient services, with the facilities andequipment not usually being the most significant part of the production process.SCHEDULE 186 - OPTOMETRIST – [moved from NAICS 541]Each person, firm, corporation, association, or where a partnership, each member of partnership,where gross receipts from services rendered within the City of Birmingham during the year nextpreceding:Less than $5,000 ...............................................................................................................$60.00$ 5,000 and less than $10,000...........................................................................................100.00$10,000 and less than $15,000......................................................................................... 150.00$15,000 and less than $20,000......................................................................................... 200.00$20,000 and less than $25,000........................................................................................ 250.00$25,000 and less than $30,000........................................................................................ 300.00Plus an amount equal to 8/10 of 1% of subject gross receipts in excess of $30,000.106

This license is not to include the business of manufacturing and/or grinding lenses or the sellingof merchandise other than manufacturing, grinding of lenses or the selling or furnishing ofmerchandise by an optometrist in the exercise of his practice as an optometrist.SCHEDULE 198 - PHYSICIANS, SURGEONS, DENTISTS, PSYCHOLOGISTS,PSYCHIATRISTS, OSTEOPATHS, CHIROPRACTORS ORCHIROPODISTS(a) Each person, firm or corporation, or where a partnership, [but not including associations asdefined in subdivision (b) herein], each member thereof, where gross receipts from professionalservices rendered or provided within the City of Birmingham during the year next preceding areless than$ 5,000.................................................................................................................$60.00$ 5,000 and less than $10,000......................................................................................... 100.00$10,000 and less than $15,000......................................................................................... 150.00$15,000 and less than $20,000........................................................................................ 200.00$20,000 and less than $25,000......................................................................................... 250.00$25,000 and less than $30,000........................................................................................ 300.00Plus an amount equal to 8/10 of 1% of those subject gross receipts in excess of $30,000.(b) Each professional member or associate of an unincorporated association (as defined by Title10, 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 gross receipts for services renderedwithin the City of Birmingham during the year next preceding areLess than $5,000 ...............................................................................................................$60.00$ 5,000 and less than $10,000.......................................................................................... 100.00$10,000 and less than $15,000 ....................................................................................... 150.00$15,000 and less than $20,000 ....................................................................................... 200.00$20,000 and less than $25,000........................................................................................ 250.00$25,000 and less than $30,000........................................................................................ 300.00Plus an amount equal to 8/10 of 1% of those subject gross receipts in excess of $30,000.The gross receipts of such professional member or associate, for the purpose of this section shallbe computed by dividing the gross receipts from services rendered within the City ofBirmingham of such unincorporated association by the total number of professional members orassociates of such unincorporated association.SCHEDULE 320 - SPEECH THERAPISTS, AUDIOLOGISTS,MENTAL HEALTH PRACTITIONERS, FAMILYPLANNING CENTERS, OUTPATIENT MENTAL HEALTH,,HMO MEDICAL CENTERS, SUBSTANCE ABUSE CENTERS,KIDNEY DIALYSIS CENTERS, MEDICAL AND DIAGNOSTIC107

LABS, DIAGNOSTIC IMAGING CENTERS OR HOMEHEALTH CARE SERVICES(a) Each person, firm or corporation primarily engaged in diagnosis and treatment, operatingprivate or group practices, administering medically prescribed treatment where gross receiptsfrom services rendered within the City of Birmingham during the year next preceding are lessthan $5,000........................................................................................................................$60.00$5,000 and less than $10,000........................................................................................... 100.00$10,000 and less than $15,000........................................................................................ 150.00$15,000 and less than $20,000........................................................................................ 200.00$20,000 and less than $25,000........................................................................................ 250.00$25,000 and less than $30,000........................................................................................ 300.00Plus an amount equal to 8/10 of 1% of subject gross receipts in excess of $30,000.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 622 NAICS TITLE - HospitalsIndustries in the Hospitals sub-sector provide medical, diagnostic, and treatment services thatinclude physician, nursing, and other health services to inpatients and the specializedaccommodation services required by inpatients. Hospitals may also provide outpatient services as asecondary activity. Establishments in the Hospitals sub-sector provide inpatient health services,many of which can only be provided using the specialized facilities and equipment that form asignificant and integral part of the production process.SCHEDULE 134 - HOSPITALSWhere less than 20 rooms.....................................................................................................$120.0020 rooms and less than 35 rooms............................................................................................180.0035 rooms and less than 50 rooms.......................................................................................... 240.0050 rooms and less than 75 rooms.......................................................................................... 360.0075 rooms and less than 100 rooms........................................................................................ 480.00100 rooms and over............................................................................................................... 600.00All rooms, whether as wards for patients or bedrooms for others, to be liable for said license.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 623NAICS TITLE - Nursing and Residential Care Facilities108

Industries in the Nursing and Residential Care Facilities sub-sector provide residential carecombined with either nursing, supervisory, or other types of care as required by the residents.In this sub-sector, the facilities are a significant part of the production process and the careprovided is a mix of health and social services with the health services being largely somelevel of nursing services.SCHEDULE 321 - INFIRMARIES, SANITARIUMS AND/OR SANATORIUMS -Where less than 20 rooms...............................................................................................$120.0020 rooms and less than 35 rooms......................................................................................180.0035 rooms and less than 50 rooms.................................................................................... 240.0050 rooms and less than 75 rooms.................................................................................... 360.0075 rooms and less than 100 rooms.................................................................................. 480.00100 rooms and over......................................................................................................... 600.00All rooms, whether as wards for patients or bedrooms for others, to be liable for said license.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 624NAICS TITLE – SOCIAL ASSISTANCEIndustries in the Social Assistance sub-sector provide a wide variety of social assistanceservices directly to their clients. These services do not include residential or accommodationservices, except on a short stay basis.SCHEDULE 322 - SOCIAL ASSISTANCE -Each person, firm, or corporation who as principal, agent or in any other capacity shall engage inor transact any trade, business, commerce, occupation, vocation or profession relating to socialassistance that have not specifically exempted by and Act of the Legislature from paying anymunicipal gross receipts taxes and municipal business license taxes shall pay a license asfollows: Where gross annual business from said business from the previous year isLess than $ 5,000 ............................................................................................................$60.00$ 5,000 and less than $10,000...........................................................................................100.00$10,000 and less than $15,000......................................................................................... 150.00$15,000 and less than $20,000......................................................................................... 200.00Plus an amount equal to 2/10 of 1% of gross annual business in excess of $20,000.NAICS / NAICS TITLE109

LICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 711 NAICS TITLE - Performing Arts, Spectator Sports, andRelated IndustriesIndustries in the Performing Arts, Spectator Sports, and Related Industries sub-sector groupestablishments that produce or organize and promote live presentations involving the performancesof 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 sub-sector contains four industries for performing arts companies. Each is defined on thebasis of the particular skills of the entertainers involved in the presentations.The industry structure for this sub-sector makes a clear distinction between performing artscompanies and performing artists (i.e., independent or freelance). Although not unique to arts andentertainment, freelancing is a particularly important phenomenon in this Performing Arts, SpectatorSports, and Related Industries sub-sector. Distinguishing this activity from the production activity isa meaningful process differentiation. This approach, however, is difficult to implement in the case ofmusical groups (i.e., companies) and artists, especially pop groups. These establishments tend to bemore loosely organized and it can be difficult to distinguish companies from freelancers. For thisreason, NAICS includes one industry that covers both musical groups and musical artists.This sub-sector 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 thatmanage and provide the staff to operate facilities and those that do not. In addition to promoterswithout facilities, other industries in this sub-sector include establishments that may operate withoutpermanent facilities. These types of establishments include: performing arts companies, musicalgroups and artists, spectator sports, and independent (i.e., freelance) artists, writers, and performers.Excluded from this sub-sector are nightclubs. Some nightclubs promote live entertainment on aregular basis and it can be argued that they could be classified in Industry Group 7113, Promoters ofPerforming Arts, Sports, and Similar Events. However, since most of these establishments functionas any other drinking place when they do not promote entertainment and because most of theirrevenue is derived from sale of food and beverages, they are classified in Sub-sector 722, FoodServices and Drinking Places.SCHEDULE 056 - CIRCUS -Each person operating a circus shall pay a license fee of..................................................$1,200.00This license tax includes the tax for a menagerie accompanying the circus.No license will be issued until applicant has obtained a Mayor's Permit.110

SCHEDULE 066 - CONCERTS, SHOWS, DEBATES, AMUSEMENT ANDENTERTAINMENTSEach person, firm or corporation engaged in the business of promoting, producing or presentingconcerts, debates, musical shows, public lecture, amusement or entertainment other than provided inSchedule 034 of this Code, to which the public is invited and for which an admission fee is chargedor a collection taken shall pay for each performance, production or presentation an amount of...............................................................................................................................................$200.00A SALES TAX DEPOSIT MAY BE REQUIRED.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 whichthe 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 instructionin any educational institution, or for exhibits held under the auspices of religious or charitableassociations.SCHEDULE 741 - TRANSIENT DEALERS -The following is hereby declared to be the schedule of licenses for Transient Dealers for the calendaryear commencing January 1, 2008 and for each subsequent year thereafter, for businesses who shallengage in the Transient Dealer business in or carried on in the City of Birmingham in said calendaryear, and each and every firm, company or corporation engaged in any such business enumeratedherein, in said calendar year shall pay and take out such licenses in such sums as are hereinprovided:All transient dealers as hereinafter defined by paragraph (a) shall pay a license based on thefollowing schedule:IF ANTICIPATED SALES ARE:$10,000 or less ...................................................................................................$200.00More Than $10,000 but less than $ 25,000........................................................................... 400.00More Than $25,000 but less than $ 50,000........................................................................... 600.00More Than $50,000 but less than $100,000.......................................................................... 800.00Over $100,000 ................................................................................................................... 1,000.00Plus 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 inbusiness the specified time stated in the application.It shall be unlawful for any transient dealer, itinerant merchant or promoter to engage in anybusiness activities (as hereinafter defined) within the City unless licensed to do so as hereinprovided. Any transient dealer who fails or refuses to obtain the license required by this section111

prior to engaging in business activities within the City shall be subject to the assessment of thepenalties outlined in sub-section (g)(6) of this section, in addition to the applicable remediesoutlined in Article II of this ordinance.(a) DEFINITIONS(1) The words “transient dealers” for the purpose of this section shall mean and includeall 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 toplace, temporary shows (including but not limited to, trade shows, festivals, fairs,arts and crafts shows, home shows, boat shows), temporary/seasonal business (atemporary business that does not intend to establish a permanent location such astemporary kiosks in malls, Christmas, summertime vendors, etc.), temporary ortransient business of selling, or soliciting orders for the sale of, goods, wares, ormerchandise with the intention of continuing in said business in said City for aperiod of not more than 180 days, and who rent, lease, use, occupy, either in wholeor in part, for the purpose of carrying on such business use, any room (includingpublic 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 parcelof land, any motor vehicle including trucks and semi-trailers, tent, booth, stand orother 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, suchas 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 aperiod of more than 180 days must be continually operating for the full term of 180days before a permanent license will be issued in locations described under thetransient ordinance requirements. Such transient license will be converted to apermanent or regular license based on actual revenue produced during the 180 daytransient license period.(3) The “promoter”, “sponsor” or other person, group of persons, association,partnership, firm or corporation organizing a convention, show, or sale whichconvention, show or sale includes ten (10) or more transient and local vendors orexhibitors, who offers to any vendor, directly or indirectly, sales areas within amultiple-vendor area location for the purpose of using such area during the term ofthe multiple-vendors license for the purpose of selling, bartering, exchanging,trading, or displaying goods or services, shall pay a license based on the aboveschedule.112

Sales for the purpose of this sub-section shall include all sales of all vendors includedin the convention, show or sale, but may exclude sales made by participants whohave a current, applicable City of Birmingham business license.At the time of applying for a license pursuant to this ordinance, the promoter shallsubmit 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 eachvendor.(b) TAX COLLECTION AND REPORTING RESPONSIBILITYIt 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 willbe returned. The Director of Finance shall have authority to set reasonable regulations and to setreasonable application and reporting requirements to aid in the collection of all license fees andother 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 oranticipated sales are valued or anticipated at $2,000 or less or to sales made to dealers bycommercial travelers or selling agents in the usual course of business, nor to bona fide salesof goods, wares, or merchandise for future delivery in interstate commerce, where either nomeasurements or design specifications are made or prepared in the City, or where nopayment or deposit is collected in the City as a condition for the placement of orders, orwhere no license may be collected in the City as a condition for the placement of orders, orwhere no license may be collected under the provisions of the Constitution or laws of theUnited States, nor to any sales or goods, wares or merchandise on the grounds of anyagricultural society during the continuance of any annual fair held by such society, nor anysales by societies acting for charities, religious or public purpose.(2) Conventions or religious, civic, charitable or benevolent groups, non-profit tradeassociations, and cultural events shall be exempt from this schedule (and vendorsparticipating 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). Transientvendors participating in a convention, show or sale shall not be required to have separatelicenses if the promoter or sponsor of the convention, show, or sale has obtained a licensetherefor, pursuant to the requirements of this section. The Director of Finance shall haveauthority to set reasonable regulations and to set reasonable application and reportingrequirements to aid in the collection of all license fees and other taxes.(d) APPLICATION113

At least seven (7) days prior to holding of such sale or solicitation, every such transient dealer shallfurnish 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 theapplicant 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 onorder, which the applicant intends to offer for sale.(4) A statement of the amount of gross receipts realized from each sale conducted in theCity of Birmingham by applicant, and the date(s) thereof, if such sale was within thepreceding five years.(5) A valid driver’s license or other photo identification, issued by a state, from theowner, major sponsor or promoter of the sales event.(6) Corporations must provide the address of any permanent place of business in theState of Alabama, or, if there is no permanent place of business in the State ofAlabama, a copy of a Certificate of Existence issued by the Secretary of the State ofAlabama evidencing the fact that the dealer has qualified to do business in Alabamaand 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 Directorof Finance a good and sufficient bond in the sum of $5,000.00 or a deposit of 10% ofanticipated sales, whichever is greater, with the surety thereon a surety company authorizedto do business in the State of Alabama, and shall be payable to the City of Birmingham to theextent that any taxes or fines as determined by the Director of Finance of the City to be dueare not paid, and upon judicial determination, to those authorized to file suit there under, andshall be conditioned upon faithful observance of all the conditions of this section, and thepayment of city license, sales, use, income or occupational license taxes due or to bewithheld and paid by the licensee hereunder, and shall also indemnify any purchaser at suchsale who suffers any loss by reason of defective merchandise or any misrepresentation insaid sale. Said bond shall also provide that the City of Birmingham may file suit in theirown name against the licensee and/or the surety on said bond for any taxes, fees or fines duefrom the licensee which are not paid within 30 days of the termination of the sale and thatany purchaser at such sale may maintain an action against the licensee and/or said surety for114

claims arising from such sale. This bond shall also provide that it shall continue in effect forone year after the termination of the sale for which it is made and until all actions areconcluded and the judgment or judgments, if any, have been paid and fully satisfied, or theamount of bond exhausted by such payments. This bond shall be in addition to all depositsrequired under other ordinances of the City, including but not limited to the sales and use taxordinances.(2) Sales Tax Deposit: A Sales tax deposit is required in the amount of $300.00 or 3% ofanticipated sales, whichever is greater. After the first event, the sales tax deposit will bebased on previous event’s actual sales. The deposit will be held until a verified sales taxdeposit is filed within seven (7) days after the close of business. The deposit will be returnedto the taxpayer upon receipt of the verified sales tax returns.(3) Occupational Tax Deposit: An occupational tax deposit of $50.00 or 1% of anticipatedwages, salaries, or compensation paid to employees, temporary workers, etc. is required.(f) REPORTS OF SALESAll 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 anobligation to file the return herein provided who fails or refuses to file the return and/or to pay thetax, or to obtain the license required by this sub-section within the time specified herein shall beassessed interest and/or penalties as provided in sub-section (g) of this section.(g) INTEREST AND PENALTIES. In addition the provisions for interest and penaltiescontained in this section, additional requirements are outlined in Section 13 of the applicable taxordinances.(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 beforethe date prescribed therefor, determined with regard to any extension of time for filinggranted by the Director of Finance, there shall be assessed, in addition to the tax due or theamount of tax herein required to be collected, a penalty of ten percent (10%) of the amountdue or fifty dollars ($50.00), whichever is greater, together with interest thereon at the rate ofone percent (1%) per month, or fraction thereof, from the date at which the tax herein leviedbecame due and payable, such penalty and interest to be assessed and collected as part of thetax.(2) Failure To Timely Pay Tax Required by This Section. If a taxpayer fails, neglects, orrefuses to pay to the department the amount of tax shown as due on a return required to befiled on or before the date prescribed for payment of the tax, determined with regard to anyextension of time for payment granted by the Director of Finance, there shall be added, inaddition to the tax due or the amount of tax herein required to be remitted; or for any tax forwhich a return is required, a penalty of ten percent (10%) of the unpaid amount shown as tax115

due on the return or the amount stated in the notice and demand, together with interestthereon at the rate of one percent (1%) per month or fraction thereof, from the date at whichthe tax became due and payable.(3) Penalty And Interest Assessed As Tax. All penalties and interest, levied or assessedagainst a taxpayer and which are administered by the department shall be assessed andcollected in the same manner as taxes.(4) Interest. Interest shall be computed at rate of one percent (1%) per month or fractionthereof, and shall be added as provided herein to any tax or other amount due the departmentwhich is not paid by the due date. Interest on any delinquency or underpayment shall becharged from the due date of the tax.(5) Penalties Not Exclusive. The penalties provided in this section for failure to timely filea return and failure to timely pay tax, as well as the penalties outlined in Section 13 of theapplicable 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 taxpayerfails, neglects, or refuses to obtain the license required by this section, within the timespecified in this section, there shall be assessed, in addition to the license tax due, a penaltyof thirty percent 30%.(h) ADVERTISING(1) A transient dealer shall not advertise, represent or hold forth a sale of goods, wares, ormerchandise as an insurance, bankrupt, insolvent, assignee, trustee, estate, executor,administrator, receiver, manufacturer’s wholesale, canceled order, misfit sale, close-out, or asale of any goods damaged by smoke, fire, or water otherwise, unless before so doing theapplicant shall state in writing under oath to the Director of Finance of the City ofBirmingham at the time of application for a license all the facts relating to the reason andcharacter of such special sales, so advertised, held forth, or represented. A statement shouldbe included of persons from whom said goods, wares, or merchandise were purchased, andthe 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 fullyidentify all goods, wares, or merchandise to be sold, and make such further disclosure to andgive 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 theowners 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 orprivate sale any goods, wares, or merchandise without first complying with the provisions ofthis 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 the116

(i) ZONINGprovisions of this schedule. However, nothing contained in this section shall be construed asabridging or denying the right and power of the Council of the City of Birmingham to refuseor withhold the granting of any license or to revoke the same, if granted, to a transient dealerupon any hearing thereof when in the discretion of said Council on the basis of thedisclosures as aforesaid, or from other information deemed by them sufficient, such actionmay be deemed necessary or proper to protect or safeguard the public from imposition,mischief or fraud.Such activity for which application is made and any license issued shall only be lawful in acommercial zoning district in the City as determined by the official Zoning Ordinance of the Cityand the official Zoning Map. Failure to so locate same is a basis for denying or revoking a businessor privilege license to conduct such activity.(j) GENERAL PROVISIONS(1) The Director of Finance is hereby charged with the enforcement of the provision of thisordinance and he is hereby authorized and empowered to prescribe, adopt and enforce rulesand regulations relating to the administration and enforcement of the provisions of thisordinance.(2) Nothing herein contained shall be construed to relieve any person or other legal entity fromany license fee liability, tax liability, interest, penalty or forfeiture incurred as of theeffective date.SCHEDULE 034 - BASEBALL, BASKETBALL, FOOTBALL, HOCKEY,WRESTLING OR OTHER SPORTING EVENTS -(a) Annual License Fee. Professional - Each person engaged in the business of professionalbaseball, basketball, football, hockey, wrestling or other sporting events where an admission ischarged shall pay a license of 2/4 of 1% of the gross receipts from said business from the previousyear with a minimum license of............................................................................................$400.00(b) Transient Event License Fee. Where any of the above enumerated events are transient in natureand such events will be for a period of less than 5 days in any calendar year, a license shall be paidin the amount of ....................................................................................................................$200.00A SALES TAX DEPOSIT MAY BE REQUIRED.SCHEDULE 084D - DIVISION IV DANCING- DANCER, ENTERTAINER, MODEL,PERFORMER OR EXHIBITIONIST -Each dancer, entertainer, model, performer, or exhibitionist shall pay a license of ............$200.00No license shall be issued for dancing, modeling, entertaining, or otherwise performing in aDivision II Adult Establishment until the applicant has been approved by the Birmingham117

Police Department, pursuant to Ordinance 96-211.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 712NAICS TITLE - Museums, Historical Sites, and SimilarInstitutionsIndustries in the Museums, Historical Sites, and Similar Institutions sub-sector engage in thepreservation and exhibition of objects, sites, and natural wonders of historical, cultural,and/or educational value.SCHEDULE 323- MUSEUMS, HISTORICAL AND CULTURAL SITES -Each person, firm, or corporation engaged in preservation and exhibition of objects, sites andnatural historical, cultural and of an educational value shall pay a license as follows: Where grossannual business from said business from the previous year isLess than $ 5,000 ............................................................................................................$60.00$ 5,000 and less than $10,000...........................................................................................100.00$10,000 and less than $15,000......................................................................................... 150.00$15,000 and less than $20,000......................................................................................... 200.00Plus an amount equal to 2/10 of 1% of gross annual business in excess of $20,000.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 713 NAICS TITLE - Amusement, Gambling, and RecreationIndustriesIndustries in the Amusement, Gambling, and Recreation Industries sub-sector (1) operate facilitieswhere 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 amusementdevices in places of business operated by others; operating sports teams, clubs, or leagues engagedin playing games for recreational purposes; and guiding tours without using transportationequipment.This sub-sector does not cover all establishments providing recreational services. Other sectors ofNAICS also provide recreational services. Providers of recreational services are often engaged inprocesses classified in other sectors of NAICS. For example, operators of resorts and hunting andfishing camps provide both accommodation and recreational facilities and services. Theseestablishments are classified in Sub-sector 721, Accommodation, partly to reflect the significantcosts associated with the provision of accommodation services and partly to ensure consistency with118

international standards. Likewise, establishments using transportation equipment to providerecreational and entertainment services, such as those operating sightseeing buses, dinner cruises, orhelicopter rides, are classified in Sub-sector 48-49, Transportation and Warehousing.The industry groups in this sub-sector highlight particular types of activities: amusement parks andarcades, 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 fullcoverage of gambling activities. For example, casino hotels are classified in Sub-sector 721,Accommodation; and horse and dog racing tracks are classified in Industry Group 7112, SpectatorSports.SCHEDULE 011 - AMUSEMENT DEVICES – (MUNICIPALLY OWNED PARKS)Each person, firm or corporation operating in municipally-owned parks shall pay a license of 2% ofthe gross receipts from said business from the previous year with a minimum license of……………………………………………………………………………………………….$ 200.00SCHEDULE 041 - BOWLING ALLEYS AND/OR SHUFFLEBOARDS -Each alley or shuffleboard ......................................................................................................$30.00(a)(b)(c)SCHEDULE 048 - CARNIVAL AND TENT SHOWS OTHER THAN REGULARCIRCUSES -For each concession set up, whether operated or not, $10.00 but in no case shall the totallicense be less than $100.00 per week.Where such carnival and tent shows are operated at the same time in connection with theexhibition of agricultural, mineral and manufacturing exhibits, one or all, a license of $20.00per 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, alicense shall be required under the provisions of Schedule 741 of this Business LicenseCode.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 ofalcoholic beverages...............................................................................................................$200.00No license will be issued until applicant has been approved by City Council.SCHEDULE 084B - DIVISION II DANCING -119

Dance, performance, exhibition, or entertainment by a dancer other than Patrons or Customers of theGeneral Public in an establishment with a current Beer and/or Liquor License as required under thecurrent Business License Code .............................................................................................$200.00The grant of a permit is hereby made a prerequisite for the issuance of a Dance Division II licenseand such permit shall not be deemed to authorize the conducting of entertainment or performances orany 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 ofDivision II Permit requirements see Ordinance 96-212.)SCHEDULE 084C - DIVISION III DANCING -Masked Balls...........................................................................................................................$50.00No 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 .........$120.00Each pool or billiard table where playing area is less than 4232 square inches and said table isactivated by the insertion of a coin in a slot or mechanical device ........................................$60.00NO LICENSE WILL BE ISSUED unless and until applicant has obtained a permit issued bythe 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.......................................................................................................................................$120.00Shooting gallery, transients, per week..................................................................................... 24.00SCHEDULE 225 - SKATING RINK -Each.......................................................................................................................................$240.00SCHEDULE 228 - SWIMMING POOLS -For each place so operated not in connection with a regular amusement park ...................$360.00SCHEDULE 245 - VENDING MACHINES AND/OR COIN-OPERATEDMACHINES - NOT TO INCLUDE TABLES ON WHICH THEGAME OF POOL OR BILLIARDS MAY BE PLAYED ORCOIN OPERATED FILM MACHINES -(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 throughthe use of coin or coins, token or tokens, slide card or other similar method the license fee for each120

such game or machine shallbe…………………………………………………………………....$24.00Where the principal activity of the business involves operating a facility where video games, airhockey games, skee ball games, basketball toss games, pinball machines, or like machines, asdefined in this schedule, are operated by or made available for use or operation by the generalpublic, an additional license shall be required under Schedule 007A of this ordinance.IMPORTANT NOTICE AND DISCLAIMER: Issuance of a City of Birmingham businesslicense under Schedule 245(g) Video Games, does not validate or permit the use of any illegaldevices, and any violation of State laws relating to gambling may result in arrest of any personand/or the confiscation of any devices that are deemed to be gambling devices that are in thepossession or under the control of any person.The granting of a license under any provision of this ordinance requires compliance with allapplicable City of Birmingham Tax Code provisions, and State laws, as well as with all conditionsset 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 inthe 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 beapproved 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 thelicensee to operate the licensed business in an unlawful manner or on premises where such businessactivity is prohibited by law, ordinance, rule or regulation, including, but not limited to, zoningregulations.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 721 NAICS TITLE - AccommodationIndustries in the Accommodation sub-sector provide lodging or short-term accommodations fortravelers, vacationers, and others. There is a wide range of establishments in these industries. Someprovide lodging only; while others provide meals, laundry services, and recreational facilities, aswell as lodging. Lodging establishments are classified in this sub-sector even if the provision ofcomplementary services generates more revenue. The types of complementary services providedvary from establishment to establishment.The sub-sector is organized into three industry groups: (1) traveler accommodation, (2) recreationalaccommodation, and (3) rooming and boarding houses. The Traveler Accommodation industrygroup includes establishments that primarily provide traditional types of lodging services. Thisgroup includes hotels, motels, and bed and breakfast inns. In addition to lodging, these121

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 facilitiesprimarily designed to accommodate outdoor enthusiasts. Included are travel trailer campsites,recreational vehicle parks, and outdoor adventure retreats. The Rooming and Boarding Housesindustry group includes establishments providing temporary or longer-term accommodations, whichfor the period of occupancy, may serve as a principal residence. Board (i.e., meals) may be providedbut is not essential.Establishments that manage short-stay accommodation establishments (e.g., hotels and motels) on acontractual basis are classified in this sub-sector if they both manage the operation and provide theoperating staff. Such establishments are classified based on the type of facility managed andoperated.SCHEDULE 127 - HOTELS AND INNKEEPERS -Each person, firm, or corporation keeping a public inn, hotel, or commercial lodging facility of fiveor more bedrooms where transient guests are lodged for pay is deemed to be engaged in the businessof keeping a hotel. For each room used or designated as a bedroom for guests.......................$8.00This license does not include license for restaurants and other secondary businesses operated inconnection with the renting of rooms. If meals, food, or refreshments are served to the generalpublic and charged for, the additional license required of restaurants, cafes, lunch counters andpublic eating houses must also be paid. In addition, sales of merchandise shall be licensed in thecategory in which it falls. When cottages or annexes are operated in connection with or rented bythe hotel, this license shall apply to the total of the rooms in the hotel, the cottages and annex.(Section 40-12-115 Code of Alabama 1975)SCHEDULE 151 - LODGING HOUSES -For each room rented to transients...........................................................................................$ 8.00NO LICENSE WILL BE ISSUED unless and until applicant has obtained (1) a HealthDepartment Permit and (2) a Fire Inspection Report indicating compliance with all applicablefire safety laws and ordinances.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 722 NAICS TITLE - Food Services and Drinking PlacesIndustries in the Food Services and Drinking Places sub-sector prepare meals, snacks, and beveragesto customer order for immediate on-premises and off-premises consumption. There is a wide rangeof establishments in these industries. Some provide food and drink only; while others providevarious combinations of seating space, waiter/waitress services and incidental amenities, such aslimited entertainment. The industries in the sub-sector are grouped based on the type and level of122

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; anddrinking places.Food services and drink activities at hotels and motels; amusement parks, theaters, casinos, countryclubs, and similar recreational facilities; and civic and social organizations are included in this subsectoronly if these services are provided by a separate establishment primarily engaged in providingfood and beverage services.Excluded from this sub-sector are establishments operating dinner cruises. These establishments areclassified in Sub-sector 487, Scenic and Sightseeing Transportation because those establishmentsutilize 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...................................................................................................................$50.00NO LICENSE WILL BE ISSUED until applicant has obtained and presented the following tothe Revenue Division at the time of application:(1) A current, valid Health Department Permit; and,(2) A current, valid photo identification, issued by a state, for each applicant.No vending is allowed on sidewalks, streets, highways, or roadways located within the “StudyArea” designated under the Master Plan for Downtown Birmingham, namely that area boundedon the north by 12th Avenue North, on the east by Red Mountain Expressway and 26th StreetNorth, 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 withoutauthorization. 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 activitywhich is prohibited by Title 12, Chapter 14, Article A of the General Code of the City of Birmingham1980, as amended and as it may be amended.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 alicense on each place so conducted as follows: Where the gross annual receipts during the nextpreceding year were less than $5,000 ....................................................................................$ 60.00$5,000 and less than $10,000................................................................................................ 120.00123

$10,000 and less than $15,000.............................................................................................. 180.00$15,000 and less than $20,000.............................................................................................. 240.00$20,000 and less than $30,000.............................................................................................. 300.00$30,000 and less than $40,000.............................................................................................. 360.00$40,000 and less than $50,000.............................................................................................. 420.00$50,000 and less than $60,000.............................................................................................. 480.00$60,000 and less than $70,000.............................................................................................. 540.00$70,000 and less than $80,000.............................................................................................. 600.00$80,000 and less than $90,000.............................................................................................. 660.00$90,000 and less than $100,000............................................................................................ 720.00Where said gross receipts exceed $100,000 a license shall be paid in the amount of $ 720.00 plus2/10 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 principalbusiness, but on the premises where it conducts another business, such person shall pay the licensetax herein levied for the privilege of conducting such a restaurant, cafe, lunch or sandwich stand; andthe receipts from such a restaurant, cafe, lunch or sandwich stand shall not be included in computingthe 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 ofa soda fountain in a drug store, such person shall not be subject to the license tax herein levied wherethe total amount of gross receipts for the year next preceding received from such soda fountain andlunch or sandwich stand do not exceed $20,000, but such person shall include such receipts fromsuch soda fountain and lunch or sandwich stand in computing the amount of license tax due by it foroperating such drug store. Provided further, that where the amount of gross receipts from such sodafountain and lunch or sandwich stand for the year next preceding exceed $20,000, such person shallinclude $20,000 of such gross receipts in computing the amount of license tax for which it shall beliable for conducting such drug store, and shall pay a license tax for conducting such soda fountainand lunch stand, the amount of which shall be determined by applying the rates herein prescribed toall 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 corporationcontemporaneously conducting a college or commercial or industrial enterprise, and whether suchrestaurant, cafe, lunch or sandwich stands be conducted for profit or not, and whether the service ofsuch restaurant, cafe, lunch or sandwich stand be limited to students or employees of the personconducting such college or commercial or industrial enterprise or be not so limited.NO LICENSE WILL BE ISSUED until applicant has obtained and presented to the RevenueDivision at the time of application a current, valid Health Department Permit.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTION124

NAICS 811 NAICS TITLE - Repair and MaintenanceIndustries in the Repair and Maintenance sub-sector restore machinery, equipment, and otherproducts to working order. These establishments also typically provide general or routinemaintenance (i.e., servicing) on such products to ensure they work efficiently and to preventbreakdown and unnecessary repairs.The NAICS structure for this sub-sector brings together most types of repair and maintenanceestablishments and categorizes them based on production processes (i.e., on the type of repair andmaintenance activity performed, and the necessary skills, expertise, and processes that are found indifferent repair and maintenance establishments). This NAICS classification does not delineatebetween repair services provided to businesses versus those that serve households. Although someindustries primarily serve either businesses or households, separation by class of customer is limitedby the fact that many establishments serve both. Establishments repairing computers and consumerelectronics products are two examples of such overlap.The Repair and Maintenance sub-sector does not include all establishments that do repair andmaintenance. For example, a substantial amount of repair is done by establishments that alsomanufacture machinery, equipment, and other goods. These establishments are included in theManufacturing sector in NAICS. In addition, repair of transportation equipment is often provided byor based at transportation facilities, such as airports, seaports, and these activities are included in theTransportation and Warehousing sector. A particularly unique situation exists with repair ofbuildings. Plumbing, electrical installation and repair, painting and decorating, and otherconstruction-related establishments are often involved in performing installation or other work onnew construction as well as providing repair services on existing structures. While some specializein repair, it is difficult to distinguish between the two types and all have been included in theConstruction sector.SCHEDULE 023 - AUTOMOBILE DETAILING AND/OR WASHING -Where principal business ......................................................................................................$150.00Where incidental business ...................................................................................................... 36.00NO LICENSE WILL BE ISSUED without written verification from the Department ofPlanning, Engineering and Permits indicating compliance with all Building and Zoning Codes,Ordinances, and Regulations.SCHEDULE 049 - CARPET AND/OR RUG CLEANING -Each person, firm or corporation operating a carpet or rug cleaning business, shall pay a license asfollows: Where gross receipts for the year next preceding wereLess than $6,000 ....................................................................................................................$ 60.00$ 6,000 and less than $12,500............................................................................................... 100.00$12,500 and less than $20,000.............................................................................................. 150.00$20,000 and less than $30,000.............................................................................................. 200.00$30,000 and less than $40,000.............................................................................................. 250.00$40,000 and over................................................................................................................... 300.00125

SCHEDULE 181 - OIL, AUTOMOBILE, RETAIL -Each person, firm or corporation selling automobile oils at retail other than where sold at a gasolinefilling station, shall pay a license in an amount equal to 6/20 of 1% of gross receipts from the salesof such business during the year next preceding, with a minimum license for each place where suchoil is sold of...........................................................................................................................$120.00SCHEDULE 199 - PIANO TUNER -Each.........................................................................................................................................$20.00Where pipe organs are tuned and repaired: Additional ........................................................ 60.00SCHEDULE 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 alicense as follows:Where only one worker...........................................................................................................$60.00Where 2 but less than 4 workers............................................................................................ 120.00Where 4 but less than 6 workers........................................................................................... 180.00Where 6 but less than 10 workers......................................................................................... 240.00Where 10 but less than 15 workers....................................................................................... 300.00Where 15 and over................................................................................................................ 360.00NO LICENSE WILL BE ISSUED without written approval or verification from the City ofBirmingham Department of Planning, Engineering and Permits indicating that the businesslocation meets all current Zoning Codes, Ordinances, and Regulations.Where parts, accessories, tools, machines, equipment, jewelry, and the like are sold in connectionwith said business, an additional license shall be obtained under the provisions of Schedule 165 ofthis Business License Code.SCHEDULE 215B - REPAIR SHOP (AUTOMOTIVE, PASSENGER AND NON-PASSENGER TRUCK, COMMERCIAL TRUCK, BUS, ORHEAVY DUTY EQUIPMENT - INSIDE OF BUILDING) -Each person engaged in the business of repairing automobiles, passenger and non-passengercommercial trucks, buses, and heavy duty equipment, provided that the vehicle or equipment beingrepaired is placed completely within an enclosed building, with all work being performed within saidbuilding, shall pay a license as follows:Where only one worker...........................................................................................................$60.00Where 2 but less than 4 workers.............................................................................................120.00Where 4 but less than 6 workers............................................................................................ 180.00Where 6 but less than 10 workers..................................................................................…. 240.00Where 10 but less than 15 workers....................................................................................... 300.00Where 15 and over................................................................................................................ 360.00126

Said license to include the equipping, servicing, repairing (including major engine overhaul) andinside storage of automobiles, passenger and non-passenger commercial trucks, buses, and heavyduty equipment; provided, however, said license shall not permit the storage of disabled vehicles onthe property for more than thirty (30) calendar days in the case of vehicles awaiting repair, nor morethan thirty (30) calendar days in the case of vehicles which have been repaired, and provided that inno 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 automobilerepairs, an additional license shall be obtained under the provisions of Schedule 019 of this BusinessLicense Code.Where said person operates an automobile storing and/or parking area not in connection with therepair of any vehicle, an additional license shall be obtained under the provisions of Schedule 020 ofthis Business License Code.For the purposes of this section, the term “enclosed building” means any structure having walls, aroof, and a closeable door or doors, that encloses a space used for sheltering any residential orcommercial occupancy.NO LICENSE WILL BE ISSUED without written approval or verification from the City ofBirmingham Department of Planning, Engineering and Permits indicating that the businesslocation meets all current Zoning Codes, Ordinances, and Regulations.SCHEDULE 215C - REPAIR SHOP (AUTOMOTIVE, PASSENGER AND NON-PASSENGER TRUCK, COMMERCIAL TRUCK, BUS, ORHEAVY DUTY EQUIPMENT - INSIDE AND/OR OUTSIDE OFBUILDING) -Each person engaged in the business of repairing automobiles, passenger and non-passengercommercial trucks, buses, and heavy duty equipment outside of an enclosed building, with all workbeing performed inside and/or outside of an enclosed building, shall pay a license as follows:Where only one worker...........................................................................................................$60.00Where 2 but less than 4 workers............................................................................................ 120.00Where 4 but less than 6 workers............................................................................................ 180.00Where 6 but less than 10 workers.......................................................................................... 240.00Where 10 but less than 15 workers........................................................................................ 300.00Where 15 and over................................................................................................................. 360.00Said license to include the equipping, servicing, repairing (including major engine overhaul) ofautomobiles, 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 formore than thirty (30) calendar days in any case.Provided, however, where automobile parts and accessories are sold in connection with automobilerepairs, an additional license shall be obtained under the provisions of Schedule 019 of this Business127

License Code.Where said person operates an automobile storing and/or parking area not in connection with therepair of any vehicle, an additional license shall be obtained under the provisions of Schedule 020 ofthis Business License Code.For the purposes of this section, the term “enclosed building” means any structure having walls, aroof, and a closeable door or doors, that encloses a space used for sheltering any residential orcommercial occupancy.NO LICENSE WILL BE ISSUED without written approval or verification from the City ofBirmingham Department of Planning, Engineering and Permits indicating that the businesslocation meets all current Zoning Codes, Ordinances, and Regulations.SCHEDULE 251 - WATCHMAKER AND REPAIR -Each worker ............................................................................................................................$60.00Where watches, parts, accessories, tools, jewelry, and the like are sold in connection with saidbusiness, an additional license shall be obtained under the provisions of Schedule 165 of thisBusiness License Code.SCHEDULE 170B - WRECKERS -(a) Each and every person, firm or corporation operating or causing to be operated within the Cityof 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 eachwrecker of not more than 12,000 pounds gross vehicle weight..............................................$24.0012,001 to 42,000 pounds of gross vehicle weight................................................................... 48.00Over 42,000 pounds of gross vehicle weight........................................................................... 60.00For the purpose of this schedule, gross vehicle weight shall mean the empty weight of the wreckerplus the heaviest load to be carried.(b) Where parking and/or storing of inoperable vehicles is engaged in as an adjunct to operating abusiness under the provisions of this schedule, a separate license shall be obtained under Schedule020, Sub-sections (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 ZoningOrdinance, 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 allapplicable 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;128

(3) Vehicle Inspection by the Birmingham Police Department and approval thereof, uponcompliance 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 operatingwithin the City of Birmingham. It shall be unlawful to operate any wrecker within the City ofBirmingham without having met the requirements outlined in this section.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 812 NAICS TITLE - Personal and Laundry ServicesIndustries in the Personal and Laundry Services sub-sector group establishments that providepersonal and laundry services to individuals, households, and businesses. Services performedinclude: personal care services; death care services; laundry and dry-cleaning services; and a widerange of other personal services, such as pet care (except veterinary) services, photofinishingservices, temporary parking services, and dating services.The Personal and Laundry Services sub-sector is by no means all-inclusive of the services that couldbe termed personal services (i.e., those provided to individuals rather than businesses). There aremany other sub-sectors, as well as sectors, that provide services to persons. Establishmentsproviding legal, accounting, tax preparation, architectural, portrait photography, and similarprofessional services are classified in Sector 54, Professional, Scientific, and Technical Services;those providing job placement, travel arrangement, home security, interior and exterior housecleaning, exterminating, lawn and garden care, and similar support services are classified in Sector56, Administrative and Support, Waste Management and Remediation Services; those providinghealth and social services are classified in Sector 62, Health Care and Social Assistance; thoseproviding amusement and recreation services are classified in Sector 71, Arts, Entertainment andRecreation; those providing educational instruction are classified in Sector 61, Educational Services;those providing repair services are classified in Sub-sector 811, Repair and Maintenance; and thoseproviding spiritual, civic, and advocacy services are classified in Sub-sector 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 outspace as available for such storing and/or parking, whether used or not, shall pay a license asfollows:(a)Where the space available for such parking and/or storing is 7,500 square feet or less129

...................................................................................................................................$200.00(b)(c)(d)Where space available exceeds 7,500 square feet, the license amount is $200.00 plus anamount calculated as follows: For each 3,000 square feet or fractional part thereof of spacein excess of 7,500 square feet ...................................................................................$110.00Where the area available for automobile parking is more than four times the ground area andwhere more than one-half of the parking spaces are available for transient parking(commonly known as a parking deck)......................................................................$200.00Where only trailers are parked (commonly known as house trailers), the license is to beone-fourth of the amount calculated using items (a) & (b) above, with a minimum license inany case for trailer parking of...................................................................................$110.00The term “available space” as used in this schedule means all floor or ground space, includingdriveways used in connection with said business, except ramps and/or elevators used in themovement of vehicles from one level to another, and which is held out as available for storing and/orparking automobiles or other vehicles, whether used or not.NO LICENSE WILL BE ISSUED unless the business location is approved by the City ofBirmingham Department of Planning, Engineering and Permits as having met zoningrequirements.SCHEDULE 022 - AUTOMOBILE PARKING – SPECIAL EVENTS / SPORTINGEVENTSEach person engaged in the business of using a plot of land, lot, parcel, yard, enclosure, structure, orany portion thereof, to park, house or keep vehicles, and for which a charge is made, and which iscustomarily available during special events and/or sporting events of short duration which willoccur, either wholly or partially, on City properties and/or rights-of-way, where the space availablefor such parking is greater than 10 vehicles, the license fee is ………………………………..$200.00Provided, however, that any person operating an automobile parking area where the space availablefor parking, housing or keeping vehicles is less than or equal to 10 vehicles, shall be exempt fromthe 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 ........................................$30.00For each manicurist working in such shop .............................................................................$30.00SCHEDULE 038 - BOOTBLACKING -Each person, firm or corporation engaged in bootblacking shall pay an amount in dollars equal tonine multiplied by the number of patrons who can be accommodated at one time by the seating130

facilities provided for bootblacking purposes, but in no event less than ...............................$18.00SCHEDULE 051 - CEMETERY COMPANIES -Each person, firm or corporation where gross annual business from said business from the previousyear wasLess than $10,000 .................................................................................................................$100.00$10,000 and less than $20,000............................................................................................... 200.00$20,000 and less than $40,000.............................................................................................. 400.00$40,000 and less than $60,000.............................................................................................. 600.00$60,000 and less than $80,000.............................................................................................. 800.00$80,000 and less than $100,000.......................................................................................... 1,000.00Plus an amount equal to 2/10 of 1% of gross annual business in excess of $100,000.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 .....................................$40.00Plus, for each vehicle, whether owned or not, and operated in connection with said business.................................................................................................................................................$40.00Each vehicle used in delivering or picking up dry cleaning whether such vehicle is owned or not bythe licensee, but for whom business is being done, shall carry either a placard or other designation insome conspicuous place on the outside thereof easily readable at a distance of 50 feet, showing thename 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 placewhere hairdressing, hairstyling, facial treatment, or manicuring is done shall pay a license basedupon or determined by the number of persons working as operators therein as follows: Where onlyone person works therein as operator, whether such person be the proprietor or not ............$30.00Where two or more persons work therein as operators, the owner or proprietor of such beauty parlorshall pay a license of ..............................................................................................................$30.00Plus $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 only one worker...........................................................................................................$60.00Where two and less than four workers................................................................................... 120.00Where four and less than six workers.................................................................................... 180.00Where six and less than ten workers...................................................................................... 240.00Where ten and less than fifteen workers............................................................................... 300.00131

Where fifteen workers and over............................................................................................ 360.00The term “worker” as herein used, means only those who are actually engaged either in part orwhole 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 anadditional amount to be determined as follows:For each pick-up station operated in connection with said business .....................................$40.00Plus, for each vehicle, whether owned or not, and operated in connection with said business.................................................................................................................................................$40.00Each vehicle used in delivering or picking up laundry, or dry cleaning, whether such vehicle isowned or not by the licensee, shall carry either a placard or other designation in some conspicuousplace 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. Thislicense not to include rug cleaning.SCHEDULE 207 - PRESSING CLUB -Each person, firm or corporation operating by hand or machine a pressing shop, where not more thanone machine is installed .........................................................................................................$60.00Where two or more machines .................................................................................................. 84.00Three or more machines......................................................................................................... 120.00The pressing club license will permit dry cleaning and pressing incidental thereto, when such drycleaning business does not constitute more than 25% of the total gross business of the pressing clubprovided, however, that the owner or operator of said pressing club posts in the office or the place ofbusiness in a conspicuous place where it can readily be seen by the public entering therein, a placardnot less than 8 inches by 15 inches in size, showing thereon the name of the cleaner for whom saidpressing club is agent for the dry cleaning work done or stating on said placard that said dry cleaningwork done or stating on said placard that said dry cleaning is performed by the owner or operator inhis own place of business. In the absence of such placard being posted as above provided, a drycleaning license as otherwise provided in this Code shall be collected from such pressing club, doingany 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 $40.00in addition to all other licenses.SCHEDULE 231 - TAILORING -Each person, firm or corporation engaged in the business of tailoring wearing apparel or acting asagent for same or soliciting orders for same, whether the tailoring is done either within or without132

the City of Birmingham, shall pay a license as follows: Where gross receipts from the previous yearwere less than $5,000..............................................................................................................$60.00$5,000 and less than $10,000................................................................................................. 100.00$10,000 and less than $15,000................................................................................................150.00$15,000 and less than $20,000............................................................................................... 200.00Plus an amount equal to 2/10 of 1% of gross receipts in excess of $20,000.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..........................$120.00SCHEDULE 245 - VENDING MACHINES AND/OR COIN-OPERATEDMACHINES - NOT TO INCLUDE TABLES ON WHICH THEGAME OF POOL OR BILLIARDS MAY BE PLAYED ORCOIN OPERATED FILM MACHINES -(h) If the machine is a washer, dryer, or like machine, and is operated through the use of coin orcoins, token or tokens, the license fee shall be .......................................................................$10.00NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 920NAICS TITLE - Public AdministrationThe Public Administration sector consists of establishments of federal, state, and localgovernment agencies that administer, oversee, and manage public programs and haveexecutive, legislative, or judicial authority over other institutions within a given area. Theseagencies also set policy, create laws, adjudicate civil and criminal legal cases, provide forpublic safety and for national defense. In general, government establishments in the PublicAdministration sector oversee governmental programs and activities that are not performedby private establishments. Establishments in this sector typically are engaged in theorganization and financing of the production of public goods and services, most of which areprovided for free or at prices that are not economically significant.Government establishments also engage in a wide range of productive activities covering notonly public goods and services but also individual goods and services similar to thoseproduced in sectors typically identified with private-sector establishments. In general,ownership is not a criterion for classification in NAICS. Therefore, governmentestablishments engaged in the production of private-sector-like goods and services should beclassified in the same industry as private-sector establishments engaged in similar activities.133

As a practical matter, it is difficult to identify separate establishment detail for many governmentagencies. To the extent that separate establishment records are available, the administration ofgovernmental programs is classified in Sector 92, Public Administration, while the operation ofthat same governmental program is classified elsewhere in NAICS based on the activitiesperformed. For example, the governmental administrative authority for an airport is classified inIndustry 92612, Regulation and Administration of Transportation Programs, while operating theairport is classified in Industry 48811, Airport Operations. When separate records are notavailable to distinguish between the administration of a governmental program and the operationof it, the establishment is classified in Sector 92, Public Administration.SCHEDULE 325 - PUBLIC ADMINISTRATIONNo license is required for governmental agencies. If it is determined that the activity under thissub-sector requires a license, the license amount shall be as follows:Less than two persons .......................................................................................................$60.00Two but less than four persons ........................................................................................ 120.00Four but less than six persons......................................................................................... 180.00Six but less than ten persons........................................................................................... 240.00Ten but less than fifteen persons..................................................................................... 300.00Fifteen persons................................................................................................................ 360.00Plus $20.00 for each person in excess of fifteen.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 923NAICS TITLE - Administration of Human ResourceProgramsThe Administration of Human Resource Programs sub-sector groups government establishmentsprimarily engaged in the administration of human resource programs.SCHEDULE 331 - Administration of Human Resource Government ProgramsNo license is required for governmental agencies. If it is determined that the activity under thissub-sector requires a license, the license amount shall beLess than two persons .......................................................................................................$60.00Two but less than four persons ........................................................................................ 120.00Four but less than six persons......................................................................................... 180.00Six but less than ten persons........................................................................................... 240.00Ten but less than fifteen persons..................................................................................... 300.00Fifteen persons................................................................................................................ 360.00Plus $20.00 for each person in excess of fifteen.134

NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 924NAICS TITLE – Administration of Environmental QualityProgramsThe Administration of Environmental Quality Programs sub-sector groups governmentestablishments primarily engaged in the administration of environmental quality.This industry comprises government establishments primarily engaged in one or more of thefollowing: (1) the administration, regulation, and enforcement of air and water resourceprograms; (2) the administration and regulation of solid waste management programs; (3) theadministration and regulation of water and air pollution control and prevention programs; (4)the administration and regulation of flood control programs; (5) the administration andregulation of drainage development and water resource consumption programs; (6) theadministration and regulation of toxic waste removal and cleanup programs; and (7)coordination of these activities at intergovernmental levels.SCHEDULE 333 - ADMINISTRATION OF ENVIRONMENTAL QUALITYPROGRAMSNo license is required for governmental agencies. If it is determined that the activity under thissub-sector requires a license, the license amount shall beLess than two persons .......................................................................................................$60.00Two but less than four persons ........................................................................................ 120.00Four but less than six persons......................................................................................... 180.00Six but less than ten persons........................................................................................... 240.00Ten but less than fifteen persons..................................................................................... 300.00Fifteen persons................................................................................................................ 360.00Plus $20.00 for each person in excess of fifteen.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 925NAICS TITLE – Administration of Housing Programs, UrbanPlanning, and Community DevelopmentThe Administration of Housing Programs, Urban Planning, and Community Developmentsub-sector groups government establishments primarily engaged in the administration ofhousing, urban planning, and community development.135

SCHEDULE 327 - ADMINISTRATION OF HOUSING, URBAN PLANNINGAND COMMUNITY DEVELOPMENT PROGRAMSEach person, firm or corporation operating as an administration housing program or urbanplanning or community development shall pay a license computed as follows:Less than two persons .......................................................................................................$60.00Two but less than four persons ........................................................................................ 120.00Four but less than six persons......................................................................................... 180.00Six but less than ten persons........................................................................................... 240.00Ten but less than fifteen persons..................................................................................... 300.00Fifteen persons................................................................................................................ 360.00Plus $20.00 for each person in excess of fifteen.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 926NAICS TITLE – Administration, Inspection and Regulation ofEconomic, Transportation, Communications Programs, andMiscellaneous Commercial SectorsThis sub-sector comprises government establishments primarily engaged in theadministration of economic programs.SCHEDULE 328 - ADMINISTRATION OF COMMERCIAL SECTORSAny person, firm, or corporation, who shall engaged in the administration, promotion anddevelopment of economic resources, general statistical data and analyses, regulation, planning,inspection and investigation of transportation services and facilities, licensing and inspection ofutilities, and coordination of agricultural programs for regulating and controlling the grading andinspection of food, plants and other agricultural products or facilities situated in the City ofBirmingham in connection with any business, vocation, occupation or profession which is notsubject to a license under any other schedule of this Code, or under Schedule 007A of thislicense code shall pay for the protection afforded by the laws, ordinances, rules and regulationsof the City of Birmingham and its agencies to such person, firm or corporation in connectionwith 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 facilityor facilities an annual license fee or tax as follows:Where there was employed in connection with the maintaining, keeping in repair or otherwisemanning 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 yearin the City of Birmingham an average daily number of:Less than two persons .......................................................................................................$60.00136

Two but less than four persons ........................................................................................ 120.00Four but less than six persons......................................................................................... 180.00Six but less than ten persons........................................................................................... 240.00Ten but less than fifteen persons..................................................................................... 300.00Fifteen persons................................................................................................................ 360.00Plus $20.00 for each person in excess of fifteen.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 927NAICS TITLE – Space Research and TechnologyThis sub-sector group comprises government establishments that conduct space research.SCHEDULE 329 - SPACE RESEARCH AND TECHNOLOGYEach person, firm or corporation operating as a space research and technology establishmentshall pay a license computed as follows: Where gross annual business from said business fromthe 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$15,000 and less than $20,000......................................................................................... 200.00Plus an amount equal to 2/10 of 1% of gross annual business in excess of $20,000.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 928NAICS TITLE – National Security and International AffairsThis sub-sector comprises government establishments primarily engaged in national securityand international affairs such as military, national guard, immigration services peace corps,state departments and economic cooperation and development.SCHEDULE 330 – NATIONAL SECURITY AND INTERNATIONALAFFAIRSNo license is required for governmental agencies. If it is determined that the activity requires alicense, the license amount shall be:Less than two persons .......................................................................................................$60.00Two but less than four persons ........................................................................................ 120.00Four but less than six persons......................................................................................... 180.00137

Six but less than ten persons........................................................................................... 240.00Ten but less than fifteen persons..................................................................................... 300.00Fifteen persons................................................................................................................ 360.00Plus $20.00 for each person in excess of fifteen.NAICS / NAICS TITLELICENSE SCHEDULE / LICENSE DESCRIPTIONNAICS 999 NAICS TITLE – Unclassified Establishments (GeneralCategory)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 ortransact any trade, business, commerce, occupation, vocation or profession and for whom no otherlicense is specifically required by the Code, shall pay a license as follows: Where gross annualbusiness from said business from the previous year isLess than $ 5,000 ..................................................................................................................$60.00$ 5,000 and less than $10,000.................................................................................................100.00$10,000 and less than $15,000............................................................................................... 150.00$15,000 and less than $20,000............................................................................................... 200.00Plus an amount equal to 2/10 of 1% of gross annual business in excess of $20,000.138

[This page intentionally left blank]ARTICLE IICITY OF BIRMINGHAM BUSINESS LICENSE CODEENFORCEMENT PROVISIONSTO PREVENT EVASION OF THE LICENSE TAX LAWS OF THE CITY OFBIRMINGHAM AND TO PROVIDE MEANS FOR THE ASCERTAINMENT ANDCOLLECTION OF THE CORRECT AMOUNT OF LICENSE TAXES DUE TO THE CITYOF BIRMINGHAM -139

Section 1. DEFINITIONS. For the purposes of this Business License Code, unless the contextclearly requires otherwise, the words and phrases used herein shall have the meanings ascribed tothem in this section. When not inconsistent with the context, words used in the present tense includethe future, words in the singular number include the plural number, words in the plural numberinclude the singular number, words in the masculine include the feminine and the neuter, and theword “shall” is always mandatory and not merely directory:(a)(b)(c)(d)(e)“Amount of Business”, unless the contrary clearly appears, means the gross receipts of thebusiness and shall not contemplate any deduction for any purpose not specifically providedfor.“Annualization” means estimation, extended for a twelve (12) month period, based onreported gross receipts for a prior period of less than a twelve (12) month calendar yearperiod.“Applicant” means any person who applies for a license or a license renewal under theprovisions of this Business License Code.“Business” means and includes all activities engaged in or caused to be engaged in withinthe city, including any commercial or industrial activity or any enterprise, trade, profession,occupation, vocation, calling, or livelihood, including lease or rental of residential ornonresidential real estate, and every other kind of activity whether or not carried on for gainor profit, and whether or not engaged in as a principal or as an independent contractor, butshall 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 ofbusiness, trade, profession, or any other activity in the City, by whatever name called, thelicense 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 hereinbe referred to as “license” except as otherwise specified. However, municipal occupationallicenses, municipal gasoline taxes, municipal tobacco taxes, or gross receipts taxes in thenature of a sales tax, or any other municipal tax now in existence or that may hereafter beadopted by a municipality pursuant to Section11-51-90A, or any other provision of statelaw other than an annual license shall not be considered “business license”.“Business License Remittance Form” means any business license return, renewal remindernotice, or other writing on which a taxpayer calculates its business license tax liability for allor part of the license year and remits the amount so calculated with the form.(f)“City” means the City of Birmingham, Alabama.140

(g)(h)(i)(j)(k)(l)(m)(n)“Commercial Solid Waste Facility” means a site or facility receiving solid waste, as definedherein, not generated on site, for treatment, utilization, recycling, processing, transportationor disposal of solid waste, including transfer stations, transfer facilities, incinerators, sanitaryor 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 inconnection therewith, and to which a fee is paid or other consideration given for suchtreatment, utilization, recycling, processing, transportation or disposal.“Contractor” means any person who accepts orders or contracts from the owner of realproperty 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 acost-plus basis, for doing any work in any building or structure, or for doing any paving orcurbing, or for excavating or grading earth, rock or other material, or for constructing anysewer, street, road, bridge, dam or railroad, or for any other type of construction orinstallation work, or for demolishing any building or other structure, or for moving anybuilding or other structure from one location to another.“Department” means the Department of Finance of the City of Birmingham, and includesthe 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 ofa business whether as owner, or by means of an officer, manager, employee, or lessee.“Final Assessment” means the final notice of value, underpayment, or nonpayment of anytax administered by the department.“Gross Annual Business”, unless the contrary clearly appears, shall mean the gross receiptsof the business, and shall not contemplate any deductions for any purpose not specificallyprovided for.“Gross Receipts”, a measure of any and all receipts of a business from whatever sourcederived, 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 clearlyappears, and shall also mean the total revenue, without limitation to the amount of the saleprice of all sales, the total amount charged for the performance of any act or service ofwhatever nature it may be, for which a charge is made or credit allowed, whether or not suchact or service is done as a part of or in connection with the sale of materials, goods, wares, ormerchandise and shall include the entire receipts, rents, royalties, cash, credit, and propertyof any kind or nature, without any deduction there from on account of the cost of goods soldor expenses incurred, the cost of materials used, labor or service cost, interest paid orpayable, or loss or other expenses whatsoever of the business, vocation, occupation, or141

profession engaged in, including all receipts from sales regardless of the place where the salewas 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 byretailers or wholesalers, except the Alabama Sales Tax levied pursuant to Title 40, Chapter23, Article 1, Code of Alabama 1975, and Jefferson County Sales Tax, levied pursuant toAct 387, 1965 Regular Legislative Session, and except Birmingham Sales Tax leviedpursuant to Ordinance No. 97-185 as now or hereafter amended, and shall not contemplateany 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 onbehalf of any taxing jurisdiction or the federal government. All taxes which are imposed onthe ultimate consumer, collected by the taxpayer and remitted by or on behalf of the taxpayerto the taxing authority, whether state, local or federal, including utility gross receipts taxeslevied 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 otherdeductions or exclusions from gross receipts shall be allowed except as provided in thisarticle.2. A different basis for calculating the business license may be used by a municipality withrespect 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 limitedto the gross receipts derived from the retail furnishing of utility services within amunicipality during the preceding year that are taxed under Article 3 of Chapter 21 of Title40, except that nothing herein shall affect any existing contract or agreement between amunicipality and a utility or other entity. The gross receipts derived from the furnishing ofutility 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 principalportion of a loan, the issuance of stock or other equity investments, or capital contributions,or the undistributed earnings of subsidiary entities.(o)(p)(q)“Gross Sales”, unless the contrary clearly appears, shall mean the gross receipts of thebusiness, and shall not contemplate any deductions for any purpose not specifically providedfor.“License Year” means and the “calendar year” which includes the twelve (12) month periodbeginning 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 taxpayeror other party appealing, the specific matter appealed from, the basis for that appeal, and therelief sought.142

(r)(s)(t)(u)(v)“Person” means and includes any individual, firm, foreign or domestic corporation,partnership, association, joint-stock company or joint-stock corporation, trust, businesstrust, cooperative non-profit membership, joint venture, estate, receiver, syndicate, holdingcompany, society, limited liability company, limited liability partnership, unincorporatedorganization, and any other group or entity, or combination acting as a unit, in the singular orplural, and shall also include the agent or employee having charge or control of a business inthe absence of the principals.“Permit” means a written authorization, or permission to engage in or participate in someregulated 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, includingin the form of an amended return. Unless otherwise provided by law, such request shallinclude sufficient information to identify the amount of tax overpaid, the taxpayer, the periodincluded, the reasons for the refund and sufficient documentation as required by the Directorof Finance.“Petition for Review” means a written document filed with the department in response to apreliminary assessment in which the taxpayer sets forth reasonably specific objections forthe preliminary assessment.“Preliminary Assessment” shall mean the preliminary notice of value or underpayment ofany tax administered by the department.(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 auditingany taxpayer, through the examination of books and records, for the City of Birmingham.(x)(y)(z)“Return” shall mean any report, document, or other statement required to be filed with thedepartment for the purpose of paying, reporting, or determining the proper amount of valueor 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 treatmentplant or air pollution control facility, discarded materials, including solid, liquid, semi-solidor contained gaseous material resulting from industrial, commercial, mining, medical, andagricultural operations, including hazardous, infectious and toxic materials or waste,discarded materials from community and household activities and other like matter ormaterials.“Solid Waste Facility” or “Facility” means any land, building, plant, system, facility,trucks, and other motor vehicles, equipment or other property, whether real, personal, or143

mixed, or any combination of either thereof, used or useful or capable of future use inconnection with the treatment, utilization, recycling, processing, transporting, or disposal ofsolid waste, including a transfer facility, or station, incinerators, sanitary or other landfillfacilities, facilities for separating and preparing solid waste for reuse, facilities for convertingsolid waste to energy or other facilities necessary or desirable in connection therewith.(aa)(bb)(cc)(dd)(ee)(ff)(gg)“Subcontractor” means and includes a contractor who is generally licensed to perform onetype of work for which a contractor's license is required, and who performs such work undersubcontract to a general contractor. A subcontractor, nonetheless, may be a person whoperforms such work as is authorized by his license under direct contract with the owner ofproperty, in which capacity the subcontractor will perform in the role of a contractor, or, hemay perform only the types of work for which a contractor's license is required or awardsubcontracts to other subcontractors.“Sworn Statement” means an affidavit sworn to before a person authorized to take oaths, ora declaration, certification, or verified affidavit made under penalty of perjury.“Tax” means any amount, including applicable penalty levied or assessed against a taxpayerand which the department is required or authorized to administer under the provisions of thisordinance.“Taxpayer” means any person subject to or liable for taxes herein levied; any personrequired to file a return with respect to, or to pay or remit the tax herein levied or to reportany 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 personthat may be affected by any act or refusal to act by the department, or its designee, or to keepany records required by this Code.“Taxpayer’s Authorized Representative” means any individual with written authority orpower of attorney to represent a taxpayer before the department; provided, however, thatnothing herein shall be construed as entitling any such individual who is not a licensedattorney to engage in the practice of law.“Taxpayers’ Bill of Rights Pamphlet” means a written pamphlet to be distributed by thedepartment 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-technicalterms, the role of the department and the rights of the taxpayer whose books and records arebeing examined by the department during the examination and which shall be promptlyrevised 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 alocation other than the generation site, and which facilitates the bulk transfer of accumulatedsolid waste to a facility for further processing or disposal. The term includes land affectedduring the lifetime of the operations, including, but not limited to, areas where storage or144

transfer actually occurs, support facilities, borrowed areas, offices, equipment sheds, air andwater pollution control and treatment systems, access roads, associated on-site or contiguouscollection and transportation facilities, closure and post closure care and maintenanceactivities, and other activities in which the natural surface has been disturbed as a result of orincidental to operation of a transfer station. A facility is a transfer facility regardless ofwhether it reduces the bulk or volume of waste. The term does not include portable storagecontainers used for the collection of municipal waste other than special handling waste.(hh)(ii)(jj)(kk)(ll)References to the “Code of Alabama 1975” shall mean such sections as are currently ineffect and as it or they may be amended.Where the phrase “reasonable cause” is used in this Code, it shall include, but not belimited to, those instances in which the taxpayer has acted in good faith. The burden ofproving reasonable cause shall be on the taxpayer.Where the words “code” or “ordinance” is used in this Code, they shall be usedinterchangeably.Where the words “notice” or “return” are used in this Code, they shall be usedinterchangeably.Where the word “designee” is used in this code, it shall mean an agent of a taxingjurisdiction authorized to administer or collect, or both, the jurisdiction’s business licensetaxes, which may include the City or a “private auditing or collections firm” as defined inSection 40-2A-3.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 writingto the Finance Department of the City of Birmingham upon a form prescribed by thedepartment in the absence of any provision to the contrary.(b)Applications must include, but shall not be limited to the following information and/ordocuments:1. The full, legal name of the applicant. (If the applicant is a corporation, provide thenames 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, alsoknown as the “DBA” (doing business as) name.3. The mailing address to which notices and correspondence will be sent.145

4. The complete address of the physical business location. A Post Office Box cannot beused as a physical business location address.5. A complete description of the business activity and resulting product or service, aswell 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 designatedagent, certifying to the accuracy of the information contained therein.11. Federal tax identification number, and applicable State of Alabama Tax identificationnumbers for Sales Tax, Use Tax, etc.12. Photo identification, issued by a state, of each applicant, owner, partner, or corporateofficer.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 issuedby the Alabama Secretary of State to foreign corporations, except soleproprietorships and general partnerships.15. Such further information as the department may deem necessary to correctly identifybusiness owners, to properly classify the business operation, and/or to enable thedepartment to issue the business license for which application is being made.(c) The completion and submission of an application form does not guarantee the approval orsubsequent issuance of a license to do business. Any prerequisites for a particular type andlocation of the business must be satisfied prior to licensing.(d) If a business intends to maintain a physical location within the City, there arenormally zoning and building code approvals required prior to the issuance of a businesslicense.2.2 APPLICATION--MISREPRESENTATION. Any willful misrepresentation of a material factin any application required by this Business License Code, or to any City law enforcement officer, orto the Director of Finance in the performance of his duties pursuant hereto, is a violation of thisCode, and shall be deemed a misdemeanor, and in addition to the punishment provided herein, suchwillful misrepresentation shall be grounds for denial of a license or revocation if one has beenissued, as provided in Section 24 of this Business License Code.2.3 ISSUANCE OF LICENSE--SWORN STATEMENTS; ISSUANCE OF LICENSECONDITIONAL.(a) Sworn Statements Required. In all cases where the amount of license tax is dependentupon the amount of business done, amount of sales, gross receipts and gross sales, value of146

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 theforegoing enumerations or of a different kind there from, it shall be the duty of the personsubject to such tax to render to the Director of Finance, on or prior to the date when such taxbecomes 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 oremployees, amount of space occupied, or other factor or factors herein above mentioned, oneor several, as the case may require for the ascertainment of the classification of such personfor 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 theclassifications of such person as shown by such sworn statement as required by Section2.3(a) above, the Director of Finance shall issue the appropriate license, but the issuance andgrant thereof is expressly conditional upon the truth and accuracy of such sworn statementand the same shall be revocable by the Council of the City of Birmingham as inadvertentlyand mistakenly granted and issued whenever it shall be made to satisfactorily appear to saidCouncil that the said sworn statement is false or incorrect or that the holder of such licensehas 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 issuedto the licensee based upon the established contractor category, who is subject to thejurisdiction of a particular state licensing board, the taxing jurisdiction shall attempt toconfirm from the board that the taxpayer is duly licensed by and in good standing with thatboard. Provided that the failure of the department to receive such confirmation due to a goodfaith error or other reasonable cause shall absolve the department and its employees oragents from any civil liability or criminal penalty that would otherwise arise or accrue if it isdetermined 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 thetaxpayer’s card or certificate, issued by the particular state licensing board within 14 monthsof the date on which the taxpayer applies for a business license, shall constitute reasonablecause.2.4 ISSUANCE OF LICENSE--PAYMENT OF OTHER LICENSES NOT EXCUSED. Anyperson required to pay a license tax for conducting a business under the provisions of this BusinessLicense Code shall not be relieved from the payment of any license tax for the privilege ofconducting such business required under any other provision of this Code or any other ordinance orregulation 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 anunlawful manner or on premises where such business is prohibited by law.2.6 ISSUANCE OF LICENSE--LICENSE DOES NOT PERMIT BUSINESS OTHERWISEPROHIBITED. The business license issued pursuant to the provisions of this Code constitutes a147

eceipt for the license tax paid and shall have no other legal effect. A business license is arequirement, not a permit, to transact and carry on any business activity within this City. Thebusiness license issued is evidence only of the fact that such tax has been paid. Neither the paymentof the tax nor the possession of the business license issued authorizes, permits, or allows the doing ofany 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 requiredby any other section of this ordinance or by any statute or code provision of the City must first beobtained 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 paya license tax for transacting and carrying on any business under this ordinance shall not be relievedfrom the payment of any additional permit fees for the privilege of carrying on any similar or relatedactivity under any other ordinance of the City, and shall remain subject to the regulatory provisionsof 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 ofapplication is indebted to the City for any unpaid tax. The total indebtedness shall include the totaltax 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 designatedagent, any false, deceptive or misleading statement, affidavit, certificate, book or record entry, orother document, relating to the amount of capital invested, the value of goods, stocks, ormerchandise, 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 Codeof 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 bythis Business License Code shall permit any unlicensed independent contractor, transient dealer, orother person to use the license, the licensed premises or the licensee's name for the purpose ofevading 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 underthis ordinance shall:(a)(b)Purchase a business license for each location at which it does business within theCity, except as otherwise provided by the City.Except as provided in Section 11-51-193, with respect to taxpayers subject to statelicensing board oversight, be classified into one or more of the 2002 North AmericanIndustrial Classification System (“NAICS”) sectors and applicable sub-sectors,industry groups, industries and U. S. industries.148

2.12 MORE THAN ONE LINE OF BUSINESS. Any taxpayer engaged at one location in morethan one line of business falling within separate NAICS sector or sub-sectors, for which a businesslicense is or may be required by the department in accordance with this ordinance, shall take out andpay for a license for each separate NAICS sector or sub-sectors from which the taxpayer derivedmore 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 suchlicense shall, except as provided in sub-section (b)and other provisions of this ordinance, be onlythose 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-fivepercent (35%).b. Nothing herein shall be construed to exempt the gross receipts derived from one ormore additional lines of business of the taxpayer if those gross receipts do not exceedthe required threshold for the purchase of a second or multiple business license.Instead, those gross receipts shall be included in the business license for thetaxpayer’s primary line of business.Nothing herein shall be construed to exempt the gross receipts derived from one ormore additional lines of business of the taxpayer if those gross receipts do not exceed therequired 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 primaryline of business.2.13 RESPONSIBILITIES FOR PAYMENT OF CITY OCCUPATIONAL TAXES. Nolicense shall be required of any person, defined as an “employee” pursuant to Ordinance No. 97-184, “The Occupational Tax Code of the City of Birmingham”, Article I, Section 1(d)“Employee” when the compensation earned is the result of engaging in or following any trade,occupation or profession, including, but not limited to, professions such as physicians, attorneys,engineers, accountants, auditors, or other so called “professionals”, within the meaning of ArticleI, Section 1 (t) “Trade, Occupation, and Profession” of Ordinance No. 97-184, which subjectssaid person to the payment of City of Birmingham Occupational license fee.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 licensureor admission to the practice of his profession. The two-year period of exemption herein providedshall 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.149

3.2 NON-PROFIT ORGANIZATIONS. Non-profit organizations which have been grantedexemptions from business license taxation by Acts of the Alabama Legislature are exempt from Citylicense taxes. The legislative act, or a copy thereof, must be submitted to the department in order tobe eligible for the grant of such exemption. Non-profit organizations are NOT automatically exemptfrom the provisions of this Business License Code by virtue of having qualified for non-profit statuson the federal income tax level.3.3 FARMERS. No license shall be required of any farmer, or other individual engaged in theproduction of farm products for the sale or other disposition exclusively of goods or commoditiesproduced by them.(a)(b)“Growers Permit” Required. When any farmer or other individual shall claim to be exemptfrom 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 ofAlabama Department of Agriculture. Such “Grower’s Permit” shall be valid only for suchperson(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 theownership, 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 licenseexemption was granted shall be guilty of a misdemeanor and upon conviction shall be finednot less than fifty dollars ($50.00), nor more than five hundred dollars ($500.00) for eachoffense, and in addition may be imprisoned for a period not to exceed six (6) months, or byboth such fine and imprisonment.3.4 UNLAWFUL TO SELL WITHOUT “GROWER’S PERMIT”. It shall be unlawful for anyfarmer or other individual engaged in the production of farm products to sell within the corporatelimits of the City of Birmingham any goods or commodities produced by them without first havingprocured the “Grower’s Permit” provided for by Section 3.3(a) of this License Code.Section 4. LICENSE REQUIRED TO ENGAGE IN BUSINESS.i. Unlawful to Commence, Engage in, or Continue in Business WithoutLicense. It shall be unlawful for any person, taxpayer, or agent of a personor taxpayer to commence, or engage in any business, vocation, occupation orprofession in the City, who is not otherwise exempt there from under theprovisions of this License Code, without first having procured a licensetherefor, or to continue in any business, vocation, occupation, or professionafter the expiration of a license previously issued, without obtaining a newlicense.(a) Persons Liable. Persons engaged in a profession, vocation oroccupation who have a proprietary interest, ownership interest,150

private practice or are sole practitioners of such profession, vocationor occupation, or who are independent contractors receiving an IRSForm 1099-M, are required to obtain a business license for engagingin such activity. Any person who is compensated in wages as anemployee, and is not a sole practitioner, or is not a member of aprofessional corporation or LLC, or a partner in an LLP, or who isnot 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 thebusiness license tax herein levied, but shall, instead, be subject to theOccupational Tax levied pursuant to Ordinance No. 97-184, “TheOccupational Tax Code of the City of Birmingham”, as amended.ii. Each Day in Violation Constitutes Separate Offense. Each day duringwhich said business, vocation, occupation or profession is so engaged in shallconstitute a separate offense. The engaging in a business, vocation,occupation or profession shall include any offer to sell, any soliciting oforders for sale, or any offering of services, whether or not the same shallresult in a sale or the furnishing of any service. A violation of this divisionof the ordinance passed hereunder fixing a license shall be punishable by afine not to exceed the sum of five hundred ($500) for each offense, and if awillful violation, by imprisonment, not to exceed six months, or both, at thediscretion of the court trying the same. Each day shall constitute a separateoffense.iii. Maintenance of Place of Business Prima Facie Evidence. Maintenance ofa place for the carrying on of a business, vocation, occupation or professionshall be prima facie evidence that the person, firm or corporation is carryingon or conducting business.4.1 LICENSE TERM; MINIMUMS. The license term and the minimum amount for a businesslicense are as follows:(a)(b)Full Year. Every person who commences business before the first day of July shallbe subject to and shall pay the annual license for such business in full.Unless otherwise specified in the enclosed schedules, the minimum annuallicense shall be $ 100.00.Half Year. Any business, trade, occupation or profession is based on a flat rate andis taken out after July 1, only one half (1/2) of the license shall be chargedand collected, except for those subjects for which daily, weekly, monthly,quarterly or semiannual licenses are provided by law.151

(c)Annual Renewal. Except as provided in sub-sections (i) or (ii), the business licenseshall 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 aweekend or a holiday recognized by the City from time to time, thedue date shall automatically be extended until the next businessday.(ii) The department shall mail or otherwise transmit a renewal remindernotice to each taxpayer that purchased a business license during thepreceding license year, via regular U. S. mail addressed to thetaxpayer’s last know address, on or before December 31 of thecurrent license year. Failure to comply with the preceding sentenceshall not, however, preclude the department from enforcing itsbusiness license tax laws against a taxpayer but shall preclude thedepartment from assessing any fines or penalties otherwise due forlate payment until 10 days after a renewal reminder notice has beenmailed to the taxpayer at its last known address as indicated in therecords, or personally delivered to the taxpayer, and the taxpayerthen fails or refuses to remit the business license tax due for suchlicense year within the 10-day period. If the municipality mails arenewal reminder notice to the last known address of the taxpayer,as indicated in the records, there shall exist a presumption that themunicipality has complied with the above provisions. Thedepartment shall not be precluded from assessing fines andpenalties otherwise due for late payment if the taxpayer does notnotify the department of a change in address within 90 days afterchanging such address. Taxpayers shall notify the department of achange of mailing address within 90 days after changing suchaddress. In like manner, taxpayers shall notify the department of achange in their federal employer identification number orDepartment of Revenue taxpayer identification number within areasonable time after such number is changed.(iii) Business license renewal payments received by the departmentshall be applied to the current renewal only when any and otherdebts the licensee owes to the City are paid in full. No businesslicense shall be issued if the current renewal payment does not meetsaid prior obligations and the current renewal. Failure to pay suchsums shall subject the licensee and its agents to those penalties asprescribed for doing business without a license provided for in theordinance.Section 5. FILING OF LICENSE RETURNS; PENALTIES.5.1 BUSINESS LICENSE DUE DATE, IN GENERAL.152

(a) Except as otherwise provided herein, all licenses under this Code shall be due and payable onJanuary 1 st of each year or from the day on which business is commenced for the remainder of thecalendar year and shall be renewed annually on or before the February 15 th . The payment for thecalendar 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 holidayrecognized by the City from time to time, the due date shall automatically be extended until the nextbusiness day.(c) Notwithstanding sub-section (a), insurance company licenses shall be renewed annually onor before March 1 in accordance with Section 11-51-122 of the Code of Alabama. Each insurancecompany which did any business in the City during any part of the preceding year, if a license orprivilege tax is imposed by City on such insurance company, shall furnish the department astatement in writing duly certified showing the full and true amount of gross premiums receivedduring the preceding year as provided under this ordinance and shall accompany such statement withthe amount of license tax due according to the licensing schedule. Failure to furnish such statementor to pay such sum shall subject the company and its agents to those penalties as prescribed fordoing business without a license.5.2 BUSINESS LICENSE DUE DATES--SPECIFIC.(a)(b)(c)(d)(e)Annual Alcoholic Beverage Licenses. All alcoholic beverage licenses shall be due andpayable on the first day of each calendar year, or from the day on which business iscommenced for the remainder of the calendar year. The payment for the calendar yearalcoholic 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 andpayable on the fifteenth (15th) day of the month next succeeding the month in which thelicense tax accrues.Insurance. All business licenses issued pursuant to Schedules 136 and 137 of this licenseCode shall be due and payable on the first day of each calendar year, or from the day onwhich business is commenced for the remainder of the calendar year. The payment for thelicense 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 bedue and payable on the twenty-fifth (25th) day of each month following the monthly periodfor which the tax is due.Vehicle Immobilization Services. All licenses issued pursuant to Schedule 247 of thisBusiness License Code shall be due and payable on the first day of each calendar year, orfrom the day on which business is commenced for the remainder of the calendar year.153

5.3 PENALTIES FOR LATE PAYMENT, IN GENERAL. If said licenses are not paid beforebecoming 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 tobe paid with the license form. There shall be assessed a penalty of thirty percent (30%) of anybusiness license tax required to be paid with the license form if the business license tax and anyassessed 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 forfailure 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 thedue date thereof shall be deemed untimely filed and shall be assessed a penalty for latepayment in the amount of fifteen percent (15%) of the amount due, such penalty to beassessed and collected as part of the license tax.(b)(c)(d)(e)Monthly Liquor Tax. Any monthly liquor tax return/notice and payment not received bythe due date thereof shall be deemed untimely filed and shall be assessed a penalty for latepayment in the amount of fifteen percent (15%) of the amount due, such penalty to beassessed and collected as part of the license tax.Insurance. Any insurance license return/notice and payment not received by the due datethereof shall be deemed untimely filed and shall be assessed a penalty and interest for latepayment as follows: fifteen percent (15%) of the amount of the license tax which isdelinquent during the period beginning March 2 and ending April 1 , a penalty of thirtypercent (30%) thereafter. If the business license tax and any assessed penalties and interestare not paid within 30 days of the due date prescribed in this ordinance. Such penalties shallnot be cumulative.598-F and 599-F. Any tax return and payment to be filed and remitted, pursuant toOrdinances 598-F or 599-F, and which is not received by the due date thereof shall bedeemed untimely filed and shall be assessed a penalty for late payment in the amount oftwenty percent (20%) of the amount due, such penalty to be assessed and collected as part ofthe license tax.Vehicle Immobilization Services Licenses. Any annual vehicle immobilization services oroperator’s license return/notice and payment not received by the due date thereof shall bedeemed untimely filed and shall be assessed a penalty for late payment in the amount oftwenty-five percent (25%) of the amount due, such penalty to be assessed and collected aspart of the license tax.5.5 PENALTIES--OTHER. The foregoing part of Section 5 is to apply as to penalties exceptwhere in the judgment of the Director of Finance, it is necessary to check the accounts of thelicensee in order to properly determine the amount of license tax due, and after having done so, it isfound that the licensee has not paid the full amount due, a penalty not exceeding thirty percent154

(30%) of the amount originally due shall, in the judgment of the Director of Finance, be assessed aspenalty.5.6 DURATION OF LICENSE. Except as otherwise provided herein, any business licensereferred 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 provisionsoutlined in this section for timely filing of any returns, payments, claims, statements, or otherdocuments shall be administered as provided herein.(a)Date of Delivery. If any return, claim, statement, or other document required to be filed, orany payment required to be made, within a prescribed period or on or before a prescribeddate under the authority of any provision of this Business License Code is, after such periodor such date, delivered by United States mail to the Finance Department or to thedepartment’s designated depository where such return, claim, statement, or other documentis required to be filed, or to which such payment is required to be made, the date of theUnited States postmark stamped on the cover in which such return, claim, statement, or otherdocument, or payment is mailed shall be deemed to be the date of delivery, or the date ofpayment, as the case may be; provided, however:(1) Weekends and Holidays. When the due date falls on a Saturday, Sunday, or City ofBirmingham holiday, payment of the tax may be made without penalty on the firstworking day following the due date.(2) Mailing Requirements. The return, claim, statement, or other document, orpayment was, within the time prescribed in sub-section (a) above, deposited in themail in the United States in an envelope or other appropriate wrapper, postageprepaid, properly addressed to the Finance Department or the department’sdesignated depository where such return, claim, statement, or other document isrequired to be filed, or to which the payment is required to be made.(b)(c)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 ofthe taxpayer to receive such notices or forms does not relieve the taxpayer of theresponsibility of properly making application for any license, the timely renewal oflicenses, the timely reporting of the information required on any return required to befiled, and/or the timely payment of any applicable license taxes or fees required underany provision of this ordinance.Delivery By Method Other Than United States Mail. Returns, claims, statements, orother documents, or payments which are required under any provision of this Codewhich are delivered by any method other than by mailing shall be considered timely filed155

when such items are received in the Finance Department or the department’s designateddepository on the due date prescribed.(d)(e)Untimely Filing. Any return, payment, claim, statement, or other document not receivedin accordance with the provisions of this section shall be deemed untimely filed and shallbe 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 tobe filed pursuant to a provision of this ordinance, such returns shall be filed inaccordance with the provisions outlined herein, provided that, a return should be filed foreach 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 requiredto be made under oath, but wherever in this Code any report is required to be sworn to, such swornstatements 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 sameshall 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.8.2 STATEMENTS NOT CONCLUSIVE. All information and statements provided by any suchperson, are subject to audit, inspection, and verification by the department.Section 9. MAINTENANCE OF RECORDS; INVESTIGATIVE POWERS; AUDIT ANDSUBPOENA AUTHORITY. The provisions of this section shall be administered in accordancewith 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 otherinformation sufficient to allow the department to determine the correct amount of value or correctamount of any license tax due, or other records or information as may be necessary for the properadministration of any matter under the provisions of this Code in such form as the department mayrequire. Such records, books, and other information shall be open for examination by the department156

upon request at a reasonable time and location. It shall also be the duty of every person to keep andpreserve such records, books, and other pertinent records or other information for a period of not lessthan five (5) years from the due date of the return on which the underlying license tax is required tobe 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, “Reasonabletime”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 theoffices of the taxpayer’s authorized representative, provided such business or representativeis located within a fifty (50) mile radius of the City of Birmingham. Taxpayers maintainingrecords outside of this radius must make records available at City Hall or at such otherlocation as agreed upon by the department. The department, when conducting an audit,review, or examination for verification, may, at its election, require any taxpayer conductingbusiness within the City to provide the records, accounts, books, papers and other documentsat 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 collectfrom the taxpayer the reasonable costs, based on the then current state government employeeper diem rates incurred by, or charged to, the City in connection with performing anexamination of the taxpayer’s books and records if the taxpayer received notice by certifiedU.S. mail, return receipt requested, at least thirty (30) days prior to the date on which theexamination was to commence, and1. The taxpayer either failed or refused to respond or did not propose a reasonablealternative date on which the examination was to commence within 15 days ofreceipt of notice of the pending examination, or if2. The taxpayer and the department agreed in writing as to an alternative date on whichthe examination was to commence but the taxpayer then failed or refused to permitreasonable access to its books and records on the alternative date.(c)Separate Records to be Maintained Where Liquor Sold. It shall be the duty of eachlicensee selling beer and/or spirituous and vinous liquors, and intermingling the receiptsfrom such sales with receipts of his other business to keep a separate intelligible record ofeach the beer and/or spirituous and vinous liquor sales. Where no such records aremaintained, the department may immediately enter a final assessment for the amount of suchlicense tax due plus applicable penalties; provided, the department may at any time enter afinal 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 ofcomputing and determining the correct amount of value or the correct amount of license tax to whichsuch person is subject, and determining the proper classification of such license holder for license157

taxation purposes, as provided for in Section 9.1. The Director of Finance is hereby authorized toexamine any person under oath concerning any gross receipts which were or should have beenshown in a return, and to this end, he may compel the production of books, papers, records and theattendance of all persons before him, whether as parties or as witnesses, whom he believes to haveknowledge of such gross receipts.(a)(b)(c)Any taxpayer, or officer of a corporation or association, or partner of a partnership, orfiduciary of a trust, or responsible individual of any entity under a duty to maintain booksand records pursuant to this Code, who fails or refuses to maintain or provide such recordsand books, or permit inspection, as required herein, shall be subject to the provisions ofSection 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 graduatedaccording to the amount of business, or the amount of gross receipts, gross purchases, grosssales, or according to the amount or value of stock on hand, and where a maximum flat sumwhich shall be paid as a license is provided for engaging in such business, any personengaging in such business shall be liable for the maximum license provided for engaging insuch business, unless he has in his possession the records, books, papers, and reportsnecessary to determine the classification to which he belongs, and unless he exhibits thesame for inspection as required by this section, and unless the same discloses that the personbelongs 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 thelicense tax classification of such person from the best information and data obtainable and toassess against such person the correct license tax according to the classification thusascertained.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 allportions of his place or places of business for the purposes of enabling saidmunicipal designee to gain such information as may be necessary orconvenient for determining the proper license classification and determiningthe correct amount of license tax;2. To furnish information during reasonable business hours, at the licensee’splace of business, in the City, all books of account, invoices, papers, reportsand memoranda containing entries showing amount of purchases, salesreceipts, inventory and other information from which the correct license taxclassification of such person may be ascertained and the correct amount oflicense tax to which he is subject may be determined, including exhibition ofbank deposit books, bank statements, copies of sales tax returns to the Stateof Alabama, copies of Alabama income tax returns and federal income taxreturns.9.3 AUDIT AND SUBPOENA AUTHORITY; ADDITIONAL REQUIREMENTS. Thedepartment is authorized to audit, to subpoena records, and to enter into contracts with privateexamining or collecting firms as provided herein.158

(a)(b)(c)(d)A taxpayer that has purchased a business license required under this ordinance shall not besubject to more than one business license examination for each business license by or onbehalf of the issuing taxing jurisdiction for every three-license-year cycle unless reasonablecause is shown and notice is given to the taxpayer, consistent with Section 40-2A-13, orunless the taxpayer fails or refuses to provide to the taxing jurisdiction a true and correctcopy of its federal income tax return for the prior two license years of portions thereof within14 days after written request has been mailed or personally delivered to it. The followingactivities 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 thepurpose of obtaining information to confirm any information provided by thetaxpayer 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 theexceptions 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 authorizedto examine and audit the books, papers, records, or other information of any taxpayer or ofany licensee, in order to determine the accuracy of any return made, or if no return wasmade, to ascertain the amount of license fees due under the terms of this ordinance by suchaudit or examination.The department may summon any witness to appear and give testimony, and summon bysubpoena duces tecum any records, books, or other information of any kind relating to anymatter which the department has authority to administer. The witness may be summoned bysubpoena issued by any circuit judge, any magistrate, or any district judge, in the name of thedepartment, directed to any sheriff of Alabama and returnable to the department. Thesubpoena may be served in like manner as subpoenas issued out of any circuit court, or thesubpoena may be served by an authorized employee of the department or by certified mail,return receipt requested. If any witness has been subpoenaed to appear and testify or appearand produce records, books, or other information, and fails or refuses to appear or testify orto produce the books, records, or other information, that witness shall be subject to contemptproceedings in the circuit court.The department is authorized to enter into contracts with private examining or collectingfirms; provided: (1) said private examining or collecting firm is certified and licensed underthe 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 Cityof Birmingham and the private examining or collecting firm entered into for the purpose ofexamining or collecting City taxes shall have a term in excess of three years, including anyrenewal or extension options; (3) the limitation on the term of a contract between the City ofBirmingham and a private examining or collecting firm does not prohibit the negotiation of anew 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 collectingfirm shall terminate automatically, whether or not it is stated in the contract, if the private159

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 thedepartment for any overpayment of tax erroneously paid to the department. Unless otherwiseprovided by law, all petitions for refund shall include sufficient information to identify the type andamount of tax overpaid the taxpayer, the period included, and the reasons for the refund. Suchpetition shall be accompanied with sufficient supporting documentation as the department may deemnecessary and proper. If a final assessment for any tax has been entered by the department, a petitionfor refund of all or a portion of the tax may be filed only if the final assessment plus applicablepenalty 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) yearsfrom 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 paymentof the business license tax.(b) The department shall either grant or deny a petition for refund within six (6) months from thedate the petition is filed, unless the period is extended by written agreement of the taxpayerand the department. The taxpayer shall be notified of the department’s decision concerningthe petition for refund by first class United States mail or by certified mail with return receiptrequested, sent to the taxpayer’s last known address. If the department is unable to grant arefund within the time provided herein due to the taxpayer’s failure to provide adequatedocumentation, 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 isdue, the overpayment shall be promptly refunded to the taxpayer by the department, togetherwith interest to the extent provided in Section 11-51-192. If the department or a courtdetermines that a refund is due, the amount of overpayment plus any interest due thereonmay first be credited by the department against any outstanding final tax liabilities due andowing by the taxpayer to the department, and the balance of any overpayment shall bepromptly refunded to the taxpayer. If any refund or part thereof is credited to any other taxby the department, the taxpayer shall be provided with a written detailed statement showingthe amount of overpayment, the amount credited for payment to other taxes, and the amountrefunded.10.3 ASSIGNMENT OF REFUNDS. The right of any person to a refund under this section isnot 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 taxrefund to make a false statement in connection with such application. If any person obtains a160

efund unlawfully, the Director of Finance is empowered and directed to bring appropriateaction for recovery of such refund. A conviction for the violation of this sub-section shallconstitute prima facie evidence that all refunds received by such person pursuant to thepetition which contained the false statement were obtained unlawfully. Obtaining a refundunlawfully shall be an act of fraud against the City and shall be subject to applicablepenalties outlined in Article II, Section 13 of this ordinance.Section 11. JEOPARDY, PRELIMINARY, FINAL ASSESSMENTS AND TIMELIMITATIONS.11.1 JEOPARDY ASSESSMENTS. All jeopardy assessments issued by the department shall beexecuted pursuant to Section 40-29-91(a), (b), and (c) Code of Alabama 1975.(a)(b)(c)If the Director of Finance finds that a taxpayer designs quickly to depart from the City ofBirmingham or to remove his property therein, or to do any other act tending to prejudice orto render wholly or partly ineffectual proceedings to collect any license tax imposed by thisCode, the Director of Finance may issue notice of such finding to the taxpayer by personalservice or mailing to his/her last known address, together with a demand for immediatepayment of the license tax declared to be in jeopardy, including penalties and additionsthereto and such license tax, penalty, and additions thereto shall be immediately due andpayable. A final assessment of such license tax may be entered immediately and if theassessment is not paid upon such demand of the Director of Finance, the Director of Financemay forthwith issue a warrant for levy and distraint of any personal property of the taxpayerwhich shall be collected in the same manner and with like effect as provided under Section38 of this Code.In the case of a tax for a current period, the Director may declare the taxable period of thetaxpayer immediately terminated and may at his discretion estimate the tax liability basedupon the best information obtainable. Notice of such finding and declaration shall be issuedto the taxpayer in the same manner as in sub-section (a).When a jeopardy assessment has been made as provided in sub-section (a), the collection ofall or any part of such assessment may be stayed by filing with the Director of Finance or hisdelegate an approved bond conditioned upon the payment of the assessment together withapplicable penalties and costs of collection. The Director shall have sole discretion toapprove or disapprove the bond, but such approval shall not be unreasonably withheld.11.2 PRELIMINARY AND FINAL ASSESSMENTS. All preliminary and final assessmentsissued 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.161

(1) Entry of Preliminary Assessment. If the department determines that the amount of anybusiness license tax as reported on a return is incorrect, or if no business license remittance form orreturn is filed within the time prescribed, or if the information provided on the form is insufficient toallow the department to determine the proper amount of business license tax due or if the departmentis required to determine value, the department shall calculate the correct license tax or value basedon the most accurate and complete information reasonably obtainable by the department. Thedepartment shall thereafter enter a preliminary assessment for the correct amount of business licensetax or value, including any applicable penalty and interest.(2) Service of Preliminary Assessment Upon Taxpayer. The preliminary assessment enteredby the department, or a copy thereof, shall be promptly mailed by the department to the taxpayer’slast 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 thetaxpayer by personal delivery.(a)Issuance of a Preliminary Assessment. At or before the issuance of a preliminaryassessment, the department shall provide to the taxpayer in simple and non-technicalterms:(1) A written description of the basis for the assessment and any penalty assertedwith respect to the assessment.(2) A written description of the method by which the taxpayer may request anadministrative review of the preliminary assessment.(3) At or before the issuance of a final assessment, the department shall informthe taxpayer by a written statement of his or her right to appeal to the circuitcourt.(4) Except in cases involving suspected criminal violations of the tax law orother criminal activity, the department shall conduct an examination of ataxpayer during regular business hours after providing reasonable notice tothe taxpayer. A taxpayer who refuses a proposed time for an examination onthe grounds that the proposed examination would cause inconvenience orhardship must offer reasonable alternative times and dates for theexamination.(5) At all stages of an examination or the administrative review of theexamination, a taxpayer is entitled to be assisted or represented, at his or herown expense, by an authorized representative. The department shallprescribe a form by which the taxpayer may designate such a person torepresent him or her in the conduct of any proceedings, including collectionproceedings, resulting from actions of the department. In the absence of thisform the taxing jurisdiction may accept such other evidence that a person isthe authorized representative of a taxpayer as it considers appropriate. Thisprovision shall not be construed as authorizing the practice of law.(6) The taxpayer shall be allowed to make an audio recording of any in personinterview with any officer or employee of the department relating to any162

examination or investigation by the department, provided, however, thetaxpayer must give reasonable advance notice to the department of his or herintent to record and the recording shall be at the taxpayer’s own expense andwith the taxpayer’s own equipment. The department shall also be allowed torecord any interview if the taxpayer is recording the interview, or if thedepartment gives the taxpayer reasonable advance notice of its intent torecord the interview. The department shall provide the taxpayer with a copyof the recording, but only if the taxpayer provides reimbursement for the costof the transcript and reproduction of such copy. Such cost shall bereasonable as prescribed by the department.(7) This section shall not apply to criminal investigations or investigationsrelating to the integrity of any officer or employee of the City.(8) Any designee of the City shall be subject to the same responsibilities andrestrictions 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 themunder the provisions of the section and Sections 40-2A-12 to 40-2A-14,inclusive.(b)(c)Disputed Preliminary Assessments. If a taxpayer disagrees with a preliminaryassessment as entered by the department, the taxpayer may file a written petition forreview with the Director of Finance within thirty (30) calendar days from the date ofentry of the preliminary assessment, setting out the specific objections to thepreliminary assessment, and show such cause why any assessment should not bemade final. If a petition for review is timely filed, or if the department otherwisedeems it necessary, the department shall schedule a conference with the taxpayer forthe purpose of allowing the taxpayer or its representatives and the department topresent their respective positions, discuss any omissions or errors, and to attempt toagree upon any changes or modifications to their respective positions.If a written petition for appeal/review:1. Is not timely filed, or2. Is properly filed, and upon further review the department determinesthe preliminary assessment is due to be upheld in whole or in part, thedepartment may make the assessment final in the amount of thebusiness license tax due as computed by the department, withapplicable interest and penalty computed to the date of entry of thefinal assessment. The department shall, whenever practicable,complete his or her review of the taxpayer’s petition for review andapplicable law within 90 days following the later of the date of filingof 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 eitherfirst class U.S. mail or certified mail with return receipt requested in the case of assessments of tax163

of five hundred dollars ($500) or less or (ii) by certified mail with return receipt requested in thecase 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 areturn is undisputed by the department, or if the taxpayer consents in writing, to the department’sdetermination of the amount of any deficiency, determination of value, or preliminary assessment asprovided by this ordinance, the department shall enter a final assessment for the amount of thelicense tax or value, plus applicable penalty and interest; provided, the department may at any timeenter 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 thereturn, or four (4) years from the date the return is filed with the department, whichever is later, or ifno return is required to be filed, within four (4) years of the due date of the license tax, except asfollows: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 licensetax.2. A preliminary assessment may be entered within six (6) years from the due date ofthe 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 properlyincludable therein which is in excess of twenty-five percent (25%) of the amount ofthe taxable base stated in the return.3. A preliminary assessment may be entered within five (5) years from the due date ofthe license form, or five years from the date the form is filed, whichever is later, ifthe taxpayer or its authorized agent fails or refuses to execute and return to thedepartment or its agent a written extension of the statute of limitations onissuing preliminary assessments for up to eight months, as requested by thedepartment or its agent, within 30 days after receipt of the request for extension bythe taxpayer or its authorized agent.4. The preliminary assessment entered by the taxing jurisdiction, or a copy thereof, shallpromptly upon entry be mailed by the taxing jurisdiction to the taxpayer’s last knownaddress by either first class U. S. mail or certified U. S. mail with return receiptrequested, but at the option of the department, the preliminary assessment may bedelivered to the taxpayer by personal delivery.For purposes of the paragraph:164

(a)(b)The term “taxable base” means the gross proceeds from the sales, grossreceipts, or other amounts on which the tax paid with the return is computed;andIn determining the amount omitted from the taxable base, there shall not betaken into account any amount which is omitted from the taxable base statedin the return if the amount is disclosed in the return, or in a statementattached to the return, in a manner adequate to apprise the department of thenature and amount of the item.(b)(c)The department and the taxpayer may, prior to the expiration of the period for entering apreliminary assessment, agree in writing to extend the time provided for entering theassessment. The tax may be assessed at any time prior to the expiration of the period agreedupon. The period agreed upon may be extended by subsequent agreements in writing madebefore the expiration of the period previously agreed upon.Additional tax may be assessed by the department within any applicable period allowedabove, even though a preliminary or final assessment has been previously entered by thedepartment against the same taxpayer for the same or a portion of the same tax period.Section 12. APPEALS. Appeals from denial of refunds, jeopardy assessments, and finalassessments shall be executed as provided in Section 6-3-11, Code of Alabama 1975. A writtennotice 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 specificmatter 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 awritten notice of appeal with the Circuit Court of the county in which the departmentdenying the petition for refund is located by filing the notice of appeal within two (2) yearsfrom the date the petition is denied. The Circuit Court shall hear the appeal according to itsown 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 datethe 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 thelicense 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 purposespresumptive evidence of jeopardy.165

(b)(c)A final jeopardy assessment entered hereunder may be appealed to either the Director ofFinance or the Circuit Court in the same manner as provided in sub-section 12.4 of thissection for the appeal of final assessments. On appeal to the Circuit Court or to the Directorof Finance, the final jeopardy assessment shall be prima facie correct, and the burden ofproof 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 timeprovided herein for appeals of final assessments, the appeal shall be dismissed for lack ofjurisdiction.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 awritten notice of appeal with the Director of Finance within thirty (30) days from the date ofentry of the final assessment, and the appeal, if timely filed, shall proceed as herein provided.(b)(c)(d)In lieu of the appeal under paragraph (a) of this sub-section, at the option of the taxpayer,the taxpayer may appeal from any final assessment to the Circuit Court by filing writtennotice of appeal within thirty (30) days, from the date of entry of the final assessment withboth the Director of Finance and the Circuit Court. If the appeal is to Circuit Court, thetaxpayer shall, also within the thirty (30) day period allowed for appeal, either (i) pay the taxand penalty shown on the final assessment, or (ii) file a supersedeas bond with the court indouble the amount of the tax and any penalty shown on the final assessment. Thesupersedeas bond shall be executed by a surety company licensed and authorized to dobusiness in the State of Alabama and shall be conditioned to pay the assessment plusapplicable penalty and any court costs relating to the appeal. A taxpayer may appeal a finalassessment to Circuit Court as provided herein, even though the taxpayer has paid the taxshown as due on the assessment prior to filing the appeal.The filing of the written notice of appeal with the Director of Finance or in the case ofappeals to the Circuit Court, the filing of the written notice of appeal with both the Directorof Finance and the Circuit Court, and also the payment of the assessment in full andapplicable penalty or the filing of a bond as provided herein, are jurisdictional. If suchprerequisites are not satisfied within the time provided for appeal, the appeal shall bedismissed for lack of jurisdiction. On appeal to the Circuit Court or to the Director ofFinance, the final assessment shall be prima facie correct, and the burden of proof shall be onthe taxpayer to prove such assessment is incorrect.If a final assessment is reduced on appeal, any overpayment shall promptly be refunded tothe taxpayer by the taxing jurisdiction together with interest to the extent allowed by Section11-51-192.166

a. No court shall have the power to enjoin the collection of any business license tax dueon 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 returnrequired to be filed on or before the date prescribed for payment of the license tax there shall beassessed:(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 paidwith the license form, due on the return or the amount stated in the notice and demand, assessedfrom the date at which the license tax herein levied became due and payable. There shall beassessed a penalty of 30 percent (30%) of any business license tax required to be paid with thelicense form if the business license tax and any assessed penalties are not paid within 30 days of thedue date prescribed. Such penalties shall not be cumulative.13.3 UNDERPAYMENT OF LICENSE TAXES. Any taxpayer failing to pay the license taxesherein levied to the City or any amount of license tax herein required to paid to the city, within thetime required by this Code, shall pay, in addition to the license tax or the amount of tax hereinrequired to be remitted, a penalty not exceeding thirty percent (30%) of the amount of license taxdue, assessed from the date at which the license tax herein levied or required to be paid becamedelinquent, that is, due and payable to the City.13.4 UNDERPAYMENT DUE TO NEGLIGENCE. If any part of any underpayment of licensetax is due to negligence or disregard of rules or regulations, there shall be added to the license tax apenalty not exceeding twenty-five percent (25%) of that part of the tax attributable to negligence ordisregard of rules and regulations. For the purpose of this section, the term “negligence” includesany 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 taxrequired to be shown on a return is due to fraud, there shall be added to the tax an amount equal tofifty percent (50%) of that portion of the underpayment which is attributable to fraud. For purposesof this section, the term “fraud” shall have the same meaning as ascribed to the term under Section40-2A-11(d) Code of Alabama 1975.167

13.6 FRIVOLOUS APPEAL PENALTY. If any appeal to the Director of Finance or to CircuitCourt is determined to be frivolous or primarily for the purpose of delay or to impede collection ofthe license tax imposed by this ordinance, a penalty of two hundred fifty dollars ($250.00) ortwenty-five percent (25%) of the license tax in question, whichever is greater, shall be assessed inaddition to any license tax due.13.7 PENALTIES NOT EXCLUSIVE. The penalties provided in this section for failure to timelyfile a return, failure to timely pay tax, underpayment of tax, underpayment due to negligence andfraud, 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 ofFinance upon a determination of reasonable cause. Reasonable cause shall include, but not belimited to, those instances in which the taxpayer has acted in good faith. The burden of provingreasonable cause shall be on the taxpayer, and a determination by the department that reasonablecause does not exist shall be reversed only if that determination was made arbitrarily andcapriciously.13.9 PENALTIES ASSESSED AS LICENSE TAX. All penalties and interest levied or assessedagainst a taxpayer and which are administered by the department shall be assessed and collected inthe same manner as license taxes.13.10 INTEREST.i. Interest shall be computed at a rate of one percent (1%) per month or fractionthereof, and shall be added as provided herein to any tax or other amount duethe department which is not paid by the due date. Interest on anydelinquency or underpayment shall be charged from the due date of the tax.i. Except as provided in this sub-section, interest at the same rate shall be paidby the department on any refund of business license tax erroneously paid tothe department. Interest shall be computed on any overpayment from thedate of the overpayment to the department, provided that interest on anyrefund of business license taxes of the department shall be limited to payinterest on any refund of tax erroneously paid. References in the sub-sectionto “erroneously paid” taxes on which interest shall be due to the taxpayershall only mean and refer to taxes erroneously paid to the department or itsagent as a result of any error, omission, or inaccurate advice by or on behalfof the self-administered municipality, including in connection with a priorexamination of its books and records by the self-administeredmunicipality or its agent.13.11 ABATEMENT OF PENALTY. The department shall abate any penalty attributable toerroneous written advice furnished to a taxpayer by an employee of the department. However, thissub-section shall apply only if the department employee provided the written advice in good faithwhile acting in his official capacity, the written advice was reasonable relied on by the taxpayer and168

was in response to a specific written request of the taxpayer, and the penalty did not result from thetaxpayer’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 tocollect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in anymanner to evade or defeat any such tax or the payment thereof, shall, in addition to other penaltiesprovided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, ornot accounted for and paid over.Section 14. CONFIDENTIALITY OF TAX RETURNS. The confidentiality provisions imposedby this Code shall be executed as provided herein.(a)(b)(c)It shall be unlawful for any person to print, publish, or divulge, without the writtenpermission or approval of the taxpayer, the license tax return of any taxpayer or any partthereof or any information secured in arriving at the amount of license tax or value reportedfor any purpose other than the proper administration of any matter administered by thedepartment, or upon order of any court, or as otherwise allowed in this section. Nothingherein shall prohibit the disclosure of the fact that a taxpayer has or has not purchased abusiness license or of the name and address of a taxpayer purchasing or renewing a businesslicense from the department. Statistical information pertaining to license taxes may bedisclosed at the discretion of the Director of Finance. The Director of Finance may makewritten or verbal disclosure upon request as to the status of compliance of the taxpayerrelative to this Code. Any person willfully violating the provisions of this section shall, foreach act of disclosure, have committed a Class A misdemeanor.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 aspayable in accordance with those returns.The Director of Finance shall promulgate reasonable regulations permitting and governingthe exchange of license tax returns, information, records, and other documents secured bythe department, with tax officers of other agencies of the state, municipal, and countygovernment agencies within the State of Alabama, federal government agencies, anyassociation of state government tax agencies of Alabama or other states, and any foreigngovernment tax agencies. However, (i) any license tax returns, information, records, or otherdocuments remain subject to the confidentiality provisions set forth in sub-section (a); (ii)the department may charge a reasonable fee for providing information or documents for thebenefit of the requesting agencies, and (iii) any exchange shall be for one or more of thefollowing purposes:(1) Collecting license taxes due.(2) Ascertaining the amount of license taxes due from any person.169

(3) Determining whether a person is liable for, or whether there is probable cause forbelieving 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 thedepartment in the enforcement, collection, and assessment of any license tax levied orimposed by this ordinance, or any other matters administered by the department. Thedepartment may also divulge to a purchaser or successor of a business or stock of goods theoutstanding license tax liability of the seller for which the purchaser or successor may beliable pursuant to Section 16 of this ordinance. This section shall not preclude the inspectionof returns by federal or foreign state agents pursuant to Section 40-18-53 Code of Alabama1975.Nothing herein shall prohibit the exchange of information between and among county ormunicipal governments subject to the same restrictions and criminal penalties imposed onthe 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 oragainst its elected officials, officers, or employees under this section.Section 15. REGULATIONS MAY BE PROMULGATED; PAYMENTS DUETAXPAYERS MAY BE WITHHELD.15.1 REGULATIONS MAY BE PROMULGATED.(a) The Director of Finance shall from time to time promulgate rules and regulations for makingreturns and for ascertainment, assessment, and collection of the license tax imposedhereunder as he/she may deem necessary to enforce its provisions; and upon request shallfurnish any taxpayer with a copy of such rules and regulations.(b)The Director of Finance may prescribe, adopt, promulgate and enforce reasonable rules andregulations not in conflict with this Code relating to any matter or thing pertaining to theadministration and enforcement of the provisions of this Code, including but not limited toprovisions for the re-examination and correction of license tax returns as to whichoverpayment or underpayment is claimed or found to have been made, and the rules andregulations so promulgated shall be binding upon all taxpayers.ii. The Director of Finance shall prescribe printed forms for use by personssubject to the provisions of this Code and shall make such forms available athis/her office for use by such persons.15.2 PAYMENTS DUE TAXPAYERS MAY BE WITHHELD. Pursuant to the Mayor-CouncilAct, Article VI, Section 6.04(o), Act No. 452-55, Acts of Alabama, the Director of Finance, in orderto protect the interests of the City, is authorized to withhold the payment of any claim or demand for170

payment of monies due from the City to any vendor, contractor, consultant or other person havingunpaid or delinquent tax or license liabilities until such unpaid license tax, including applicablepenalties, shall first have been settled and adjusted. The Director of Finance shall notify thetaxpayer by certified mail with return receipt requested, sent to the taxpayer’s last known address, ofhis/her intention to make such levy, the effect of which shall be continuous from the date such levyis first made until the liability out of which such levy arose is satisfied.Section 16. PURCHASER TO WITHHOLD TAXES DUE FROM PURCHASE MONEY ORBE LIABLE. If any person liable for an amount of license tax herein levied or required to be paidto the City shall sell out his business or stock of goods or shall quit the business, he shall make afinal license return reflecting any taxes due, as provided under Section 5 of this ordinance, and shallmake payment of any license taxes due within thirty (30) days after the date of selling or quittingbusiness. His successor, successors or assigns, if any, shall be required to withhold sufficient of thepurchase money to cover the amount of such license taxes herein required to be paid to the City orpenalties due and unpaid until such time as the former owner shall produce a receipt from thedepartment showing that they have been paid, or a certificate stating that no amount is due. If thepurchaser 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 liablefor the payment of the amount of license taxes herein levied, and required to be paid to the City bythe former owner, and penalties accrued and unpaid by any former owner, owners or assignors. If insuch cases the department deems it necessary in order to collect the license taxes due the City, it maymake 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 moniesderived from license taxes levied under the provisions of this Code shall be paid to the City andplaced to the credit of the General Fund of the City of Birmingham, and shall be used and expendedas 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 dutyof 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 inpublic warehouses in the City of Birmingham as well as all other places where merchandise is storedfor or by some person, firm or corporation other than the owner or operator of the place where saidmerchandise is stored. The information obtained from such inspection and investigation shall be171

used as an aid in determining the proper classification of the owner of said merchandise for licensetaxation and for fixing the amount of such license tax.20.2 UNLAWFUL TO OBSTRUCT DIRECTOR OF FINANCE IN THE PERFORMANCEOF HIS DUTY. It shall be unlawful for any person, firm or corporation to impede, hinder orobstruct the Director of Finance in the reasonable performance of his duty.Section 21. ANNUALIZATION OF BUSINESS LICENSE; COMPUTING LICENSE BASEDON NUMBER OF WORKERS.21.1 ANNUALIZATION OF BUSINESS LICENSE. Where the amount of licenseis based upon the volume of receipts, sales, inventory, fixtures, rolling stock, etc., in the absence ofany other specific provision therefor, the sales and receipts referred to are those of such business forthe license year next preceding the current license year; provided, however, that if said business didnot operate the entire next preceding year, then the license tax shall be based upon that amountwhich bears the same relationship to the actual amount of sales or receipts during such precedingyear as the entire year bears to such time which said business was operated during such precedingyear; and provided further, that if the operation of such business did not commence until after the 1stday of the calendar year, the operator there for shall pay at the end of ninety (90) days afteroperation started, or December 31 of the current year, whichever occurs first, an amount computedon 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 grossreceipts may be determined, at the option of the taxpayer, from the federal income tax return of thetaxpayer for the fiscal year next preceding the current license year, provided that the gross receiptsreported thereon reasonably reflect the financial condition of the taxpayer as of the December 31next preceding the current license year, and the taxpayer so notifies the city either prior to orsimultaneously with the first business license remittance form using fiscal year data. The taxpayer’suse of fiscal year data, as provided above, shall constitute an irrevocable election to use fiscal yeardata with respect to the current and subsequent business license years unless the governing boy ofthe City or its director of finance or other chief revenue officer or his or her designee consentsotherwise.Said gross receipts shall be sworn or attested to by the taxpayer in an affidavit form to be providedby the department. Discontinuance of the business during any year subject to annualization of thegross receipts does not excuse the payment of any license fees or taxes determined to be duepursuant to the execution of the affidavit; provided, the department may initiate a civil action torecover any license taxes, applicable penalties, and administrative costs incurred in connectiontherewith, including filing fees, in any court of competent jurisdiction, which remedy shall be inaddition to any and all other remedies which may be provided.172

21.2 COMPUTING LICENSE BASED ON NUMBER OF WORKERS. Where the amount oflicense is based upon the number of employees working in the business during the year nextpreceding the current license year and the operation of such business did not commence until the 1stday of such current year or thereafter, then the license tax for such business for such current yearshall be due and payable at the end of ninety (90) days after operation started or on December 31stof the current year, whichever date occurs first, in an amount computed upon the number ofemployees employed during such period as if such number of employees were to be employedthroughout such year and at the end of such year the amount of license tax due therefor shall beadjusted in accordance with the number of employees actually employed during such year; providedhowever, there shall be excluded from said number of employees employed in such business all parttime student employees who are regularly enrolled in a formal school or general educationalinstitution 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 ispayable 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 singleschedule in this Code, the licensee may compute its license by applying to all gross receipts or grosssales the rate established in the schedule applicable to the thirty five percent (35%) or more of saidreceipts or sales, except that this sub-section shall not be applied in connection with the belownamed schedules for which a separate license must be purchased.22.2 SIMPLIFICATION PROVISION DOES NOT APPLY TO THE FOLLOWINGSCHEDULES.Schedule No.Description004 Advertising Vehicle007BAgents, Dealers, Holding Companies - Maintaining an Office020 Automobile Storing or Parking024 Automobile--Drive-It-Yourself Cars, Trucks and Trailers026 Aviation Schools032 Barber Shop038 Bootblacking041 Bowling Alleys and/or Shuffleboards173

067 Contractors, Excavators, Pavers, Viaduct, Underpass, Sewer Buildersor Concrete Work068 Contractors069 Contractors070 Contractors, House Movers and/or House Wreckers071 Contractors, House Painters, Roofers, Sign Painters, Cardwriting,Decorations, Plasterers, Paper Hangers, Lathers, Cabinet or CarpenterShop, Automobile Painting, Building Siding and/or BuildingInsulation084A084B084C084D087ADivision I DancingDivision II DancingDivision III DancingDivision IV Dancing-Dancer, Entertainer, Model Performer orExhibitionistDetective Agency092 Distribution Warehouse-Wholesale096 Electricians100 Fire, Smoke or Water Damage Sale, Distressed Merchandise Sale,Bankrupt Sale, or Going Out of Business Sale115 Gas Companies-Transportation of Natural Gas120 Gold and Silver124 Hairdressers or Beauty Parlors125 Hat Cleaning134 Infirmaries, Sanitariums and/or Sanatoriums136 Insurance Companies174

137 Insurance Companies, Fire or Marine138A138B138CInsurance AgentsInsurance AdjustersInsurance Agents (Automobile Rental Only)141 Jitneys142 Junk Brokers and/or Scrap Metal Brokers145 Junk Yards, Junk Dealers and/or Scrap Metal Dealers150 Alcoholic Beverages - Liquor, Beer and Wine166 Messenger Service170A170BMotor Vehicles-Carrying Goods, Freight or Other Material for Hireor RewardWreckers179 Novelties180 Oils, Wholesale182 Oils192 Peddlers193 Peddlers194 Peddlers on Foot195 Peddlers196 Pet Shops197 Photographers201 Plumbing, Gas Fitters175

202 Pool or Billiard Tables213A213B213CReal Estate Agent and/or BrokersReal Estate Lease or RentalReal Estate Management215 Repair Shop238 Tobacco and Snuff239 Tobacco and Snuff-Wholesale242 Tree Pruning and Tree Surgery245 Vending Machines and/or Coin-Operated Machines--Not to IncludeTables on Which the Game of Pool or Billiards May Be Played orCoin-Operated Film Machines248 Wagon, Carriage or Automobile Body Builders251 Watchmaker and Repair255 Janitorial Service259 Commercial and Industrial FinanceSection 23. LEVY OF LICENSE FEE IN POLICE JURISDICTION AUTHORIZED. Eachperson, 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 ofBirmingham but within the police jurisdiction thereof, shall take out a license and pay therefor anamount equal to one-half the amount of license tax to which he, she or it would be subject were suchbusiness, vocation, occupation or profession engaged in or carried on within the corporate limits ofthe City of Birmingham. All such persons, firms, companies, associations and corporations shall besubject to all the license tax laws of the City of Birmingham applicable within the corporate limitsthereof 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 THECITY COUNCIL. The adoption of this schedule of licenses shall not abridge the right of the176

Council of the City of Birmingham to change, alter, increase, decrease or revoke for cause, any ofthe above licenses contained in Article I of this Business License Code at any time. And when anyincrease is made, unless the same is paid within thirty (30) days, the license shall be revoked and nofurther business carried on there under; nor shall it abridge the right of the Council of the City ofBirmingham to require a license for any business, occupation, or profession not included in theabove 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 beenascertained and fixed by the Director of Finance, he shall mail to such person a notice of hisdetermination, and shall demand of such person immediate payment of the amount of tax ascertainedto be due from him, less any amount such person may have theretofore paid upon the tax due fromhim. 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, tothe taxpayer’s last known address, that at a time and place specified in said notice, he will apply tothe Council of the City of Birmingham for revocation of such person's business license. At the timeand 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 anysuch hearing, and for all other purposes, the decision and determination of the department as toclassification and amount of license tax due shall be deemed correct and final, unless and until itshall be satisfactorily shown that such decision and determination is incorrect.24.3 REVOCATION OF LICENSE FOR VIOLATIONS OF THE LAW. Any lawful licenseissued to any person, firm or corporation to conduct any business shall be subject to revocation bythe Council of the City of Birmingham for the violation by the licensee, his agent, servant, oremployee, of any provision of this Code or of any ordinance of the City of Birmingham, or anystatute of the State of Alabama, relating to the business for which such license is issued; and shallalso be subject to revocation by the City Council if the licensee, his agent, servant, or employeeunder color of such license violates or aids or abets in violating or knowingly permits or suffers to beviolated any penal ordinance of the City of Birmingham or any criminal law of the State ofAlabama; and shall also be subject to revocation by the Council of the City of Birmingham if, inconnection with the issuance or renewal of any license, the licensee or his agent filed or caused to befiled any application, affidavit, statement or other misleading statement or omission of a materialfact; and shall also be subject to revocation if the licensee, his agent, servant, or employee isfound to be operating the business for which such license is issued in such a manner as to bedetrimental to the public health, safety or welfare or so as to constitute a nuisance.24.4 GROUNDS FOR REFUSAL TO RENEW A LICENSE.(a) The Council may consider the matter of revoking or refusing to renew any license of anybusiness licensee on its own initiative or upon the written complaint of one or more personsalleging the grounds and the factual basis for such revocation or refusal.(b) The Council shall set a time for hearing on the matter of revoking or refusing to renew a177

license; and a notice of such hearing shall be given to the licensee, or the applicant for renewal,as the case may be, or an agent or officer thereof, by the City Clerk at least ten (10) days beforethe day set for said hearing. Said notice shall require such licensee or applicant to appear beforethe Council at a time and place specified in the notice for the purpose of showing cause, if any,why the license of such licensee should not be revoked or refused for renewal. The notice shallspecify the grounds upon which such revocation or refusal is proposed.(c) At the hearing, the Council of the City of Birmingham shall hear all evidence offered by anyparty and all evidence that may be presented bearing upon the question of revocation or therefusal of renewal, as the case may be. The licensee or applicant shall have the right to introducewitnesses and evidence in his behalf. The Council shall hear all witnesses and evidence insupport of the revocation or refusal of such license.(d) If, after the hearing, a majority of the Council shall be of the opinion that such licensee isoperating or has within six months operated such business in an illegal manner or in such amanner as to be detrimental to public health, safety or welfare or as to constitute a nuisance, orthat the licensee or his agent has filed or caused to be filed any application , affidavit, statementor other misleading statement or omission of a material fact in connection with the issuance orrenewal of said license, the Council shall, by resolution, forthwith revoke the license of suchlicensee or refuse the renewal of said license. No refund of any license fee shall be made if thelicense is revoked.(e) If, after receiving written notice of such hearing, the licensee or a duly authorizedrepresentative thereof shall fail to appear before the Council at the time and place fixed for thehearing or to which the hearing has been continued, the Council shall hear and consider evidencein support of the proposed revocation and shall have the right to take the action authorized insub-section 24.5(d) of this section.(f) Whenever the Council shall revoke any license under this chapter, no such license sorevoked shall be again issued to such licensee or to anyone for such licensee until after theexpiration of six months from the date of such revocation.(g) Notice of such final action shall be given to the licensee by the City Clerk. Posting of suchin the United States mail addressed to the address on file in the department of finance shallconstitute completed action on the part of the city in regards to delivery of such final action tothe licensee.(h) It shall be unlawful for any person to do business within the city when the license for suchhas been revoked or suspended as prescribed in this article.”178

24.5 HEARING ON REVOCATION OF LICENSE. The Council shall set a time for hearing onthe matter of revoking or refusing to renew a license; and a notice of such hearing shall be given tothe licensee, or the applicant for renewal, as the case may be, at least one (1) day before the day setfor said hearing. At the hearing, the Council of the City of Birmingham shall hear all evidenceoffered by any party and all evidence that may be presented bearing upon the question of revocationor the refusal of renewal, as the case may be.Section 25. LEASED DEPARTMENTS. Each person, firm or corporation operating what iscommonly known as leased departments in department stores, shall pay a license on each departmentso 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 theCalendar Year. In the case the license of any business, trade, occupation or profession isbased on a flat rate and is taken out after July 1, only one half of the license shall be chargedand collected, except for those for which daily, weekly, monthly, quarterly or semiannuallicenses are provided by law.(b)(c)No Proration of License Tax Resulting from Abandonment or Discontinuance ofBusiness. The amount of proration of the license due hereunder by anyone uponcommencing business, shall not be affected or decreased by the subsequent abandonment ordiscontinuance of such business.No Proration of License Where Herein Otherwise Provided. There shall be no prorationof 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 DIRECTOROF FINANCE; ONLY ONE TRANSFER PERMITTED IN ANY EVENT. When the ownershipof a business or privilege for which a license is issued is, under actual sale, transferred in its entiretyto a new owner, or owners, a transfer of license may be effected by and through the applicationprocess outlined in Section 2 of this article, subject to the provisions of this section as well as thoseof Article I, Section 3.4(k) of this ordinance in the case of alcoholic beverage licenses. No licenseissued under the above Schedule of Business Licenses (Article I) shall be transferred except by theconsent of the Director of Finance of the City of Birmingham, or the City Council including in thecase of alcoholic beverage licenses, and no transfer shall be valid until same has been endorsedacross the face of the license receipt by the Director of Finance, and no license shall be transferred179

to reflect a physical change of address of the taxpayer within the City, in any event, more than onceduring a license year and never from one taxpayer to another. Provided that a mere change in thename or ownership of a taxpayer that is a corporation, partnership, limited liability company orother form of legal entity now or hereafter recognized by the laws of Alabama shall not constitute atransfer for purposes of this ordinance, unless (1) the change requires the taxpayer to obtain a newfederal 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 licenseapplication and approval for an alcoholic beverage license.27.2 APPLICATION FOR TRANSFER OF LICENSE--LOCATION TO LOCATION. Anyperson 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/herbusiness license for the same business, calling, trade, or profession, as is therein mentioned, at someother definite location in the City by himself or herself, by filing said application with the Directorof Finance for review. No transfer of license from one location in the City to another location in theCity will be granted without the consent of the Director of Finance or the City Council, in the case ofliquor establishments.(a)New Location Must Have Zoning Approval. Before authorization can be granted totransfer a business license from one definite location in the City to another definite locationin the City, the application must be submitted to and approved by the City of BirminghamDepartment of Planning, Engineering and Permits, pursuant to the requirements ofOrdinance 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 mannerassignable, transferable or authorize any person other than the person named therein as the licenseeto operate the business, where specifically prohibited by this Code. A license shall never betransferred from one taxpayer to another. Provided that a mere change in the name or ownership ofa taxpayer that is a corporation, partnership, limited liability company or other form of legal entitynow or hereafter recognized by the laws of Alabama shall not constitute a transfer for purposes ofthis chapter, unless (1) the change requires the taxpayer to obtain a new federal employeridentification number or Department of Revenue taxpayer identification number or (2), in thediscretion of the municipality, the subject license is one for the sale of alcoholic beverages. Nothingin this section shall prohibit the department from requiring a new business license application andapprovals for an alcoholic beverage license.27.4 TRANSFER LICENSE--CHANGE OF OWNERSHIP--RESPONSIBILITIES FORUNPAID TAXES. No license granted or issued under any provision of this Code may betransferred in any manner until any and all license tax returns have been filed and any license taxesdue and payable by the former owner have been paid as provided in Section 16 of this Code.180

Section 28. SALARIED PROFESSIONAL EMPLOYEES. When any person claims anyconcession on any kind of professional license provided for in this Code because of such personbeing either the employer or the employee, such person shall not be exempt from payment of thelicense provided in this Code, until both the employer and the employee have furnished to theDirector of Finance, sworn affidavits or other evidence satisfactory to the Director, setting out all thefacts and conditions in regard to the employment with such facts and conditions being as wouldordinarily substantiate the employment claim.Section 29. PLACE OF BUSINESS TO BE DESIGNATED; ZONING APPROVALREQUIRED FOR BUSINESS LOCATION; HOME OCCUPATION / HOME OFFICE -RESTRICTIONS.29.1 PLACE OF BUSINESS TO BE DESIGNATED; SEPARATE LICENSE REQUIREDFOR EACH LOCATION. Pursuant to Section 11-51-94 Code of Alabama 1975, any persondesiring to engage in any trade, business, or occupation, for which a license is required and forwhich a fixed place of business is required shall designate the place at which said trade or businessor occupation is to be carried on, and the license to be issued there under, shall designate such placeand such license shall authorize the carrying on of such trade, business or occupation only at suchplace. For each place at which said trade, business or occupation is carried on, a separate license feeand tax shall be paid.29.2 BUSINESS LOCATION ADDRESS MUST HAVE ZONING APPROVAL. Eachdesignated 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 abusiness license for a home occupation/home office location must obtain zoning approval andexecute a “Home Occupation Certificate of Agreement” through the City of BirminghamDepartment of Planning, Engineering, and Permits. A copy of the properly executed agreementmust 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 oractivity which is clearly incidental to the use of the premises for dwelling purposes and which iscarried 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 conjunctionwith this use (provided, equipment such as home computers, filing cabinets, desk and desk chair areallowed).No person, other than a family member residing on the premises, may be employed orperform any duties associated with the home occupation/home office. Customers, clients, oremployees, are not permitted to come to the location of the home occupation/home office, and no181

display or storage of any materials, other than necessary office supplies limited to the use of thehome 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) squarefoot in area which is neither illuminated nor animated. There shall be no exterior identification ofthe home occupation/home office, nor shall the use of the property for a home occupation/homeoffice cause the property to distract from the residential character of the premises.A home occupation/home office shall not include beauty parlors, barbershops, ordoctors’ or dentists’ offices for the treatment of patients, or any other business activityotherwise prohibited in a residential zoning area.Section 30. EACH BUSINESS, VOCATION, CALLING, OR PROFESSION DEMANDSSEPARATE LICENSE. Any person, firm or corporation dealing or engaging in two or more ofthe businesses, vocations, callings or professions enumerated in Article I of this Code, and forwhich 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.(a) For each place at which any business is carried on, a separate license shall bepaid, and any person desiring to engage in any business for which a license isrequired shall designate the place at which business is carried on, and the license tobe issued shall designate such place, and such license shall authorize the carrying onof such business only at the place designated.(b) Every person dealing in two or more of the articles, or engaging in two or more ofthe businesses, vocations, occupations or professions scheduled herein, shall take outand pay for a license for each line of business.(c) A taxpayer subject to the license authorized by this ordinance that is engaged inbusiness in more than one municipality, shall be permitted to account for its grossreceipts so that the part of its gross receipts attributable to one or more branch officeswill not be subject to the business license tax imposed on the principal businessoffice required to obtain a business license. Branch office gross receipts are thosereceipts that are the result of business conducted at or from a qualifying branchoffice. In order to establish the existence of a qualifying branch office, the taxpayershall meet all the following criteria:i. The taxpayer must demonstrate the continuing existence of an actual physicalfacility located outside the City in which its principal business office islocated, such as a retail store, outlet, business office, showroom, orwarehouse, to which employees and/or independent contractors are assignedor located during regular normal working hours.182

ii. The taxpayer must maintain books and records, which reasonably indicate asegregation or allocation of the taxpayer's gross receipts to the particularfacility or facilities.iii. The taxpayer must provide proof that separate telephone listings, signs, andother indications of its separate activity are in existence.iv. Billing and/or collection activities relating to the business conducted at thebranch office or offices are performed by an employee or otherrepresentative, of the taxpayer who has such responsibility for the branchoffice, whether or not the representative is physically located at the branchoffice.v. All business claimed by a branch office or offices must be conducted by andthrough said office or offices.vi. The taxpayer must supply proof that all applicable business licenses withrespect to the branch office or offices have been issued.(d)Nothing herein shall be construed as exempting businesses from payment of a licenseon the basis of a lack of physical location.Section 31. PAYMENTS OF LICENSE BY CHECK.31.1 LEGAL TENDER. All business license taxes or deposits due hereunder shall be paid inadvance, in lawful money of the United States, or by check, draft or other instrument in thediscretion of the department.31.2 PAYMENT BY CHECK. Wherever a license or license receipt shall be issued in return forany check, the same shall not be valid or of any force or effect unless such check shall be duly paidupon first presentation to the drawee.31.3 DISHONORED INSTRUMENT. Payment of license taxes following a dishonor of suchinstrument upon presentation for payment shall, thereafter, be made only by cashier's check, moneyorder, or cash, which fee shall include any applicable penalty, as well as a service charge as set forthwithin the City's current fee resolution. The remedy of such dishonored instrument shall be in amanner 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, wheresuch business, trade or occupation is carried on, and the holder of such license shall immediatelyshow such license to the department’s designated agent, or to any police officer of the City uponbeing so requested by such agent or officer.183

32.2 UNLAWFUL TO FAIL TO EXHIBIT, DISPLAY OR POST LICENSE. It shall beunlawful for any person operating a business to fail to exhibit, display, or post such license in aconspicuous 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 ofsuch a request to show such license shall constitute an offense, and each subsequent refusal of suchrequest 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 oroperation of any vehicle there shall be delivered to the licensee, free of charge, a decal, or stickershowing the business, the license year, the words Birmingham, Alabama, and a serial number to beattached to such vehicle or machine, and it shall be the duty of such licensee to attach and to keepsecurely attached such decal or sticker to such vehicle or machine in a conspicuous place. It shallbe unlawful for any person to use or operate such vehicle or machine not having such decal orsticker attached thereto.32.4 ALTERING, TAMPERING WITH, OR CHANGING LICENSE. Whenever a license, anidentifying decal or sticker has been issued for a business location, vehicle, device, machine, orother piece of equipment pursuant to this Code, it shall be unlawful for any person to tamper with, tochange, or to alter any such decal, sticker, or license.Section 33. NO UNDUE BURDEN IMPOSED UPON INTERSTATE COMMERCE. Noprovision of this Code shall be applied:(a)(b)So as to impose any unlawful tax or unlawful burden on interstate commerce or on activityof the State or Federal governments; orIn any manner which contradicts or is inconsistent with or violates any provision of theUnited 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 generalcontractor, whether building for his own occupancy or not, shall furnish to the Director of Finance inwriting, 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 haveperformed or shall perform any work or service, whatsoever for said general contractor in the City.184

35.2 CONTRACTORS AFFECTED. Any builder-owner, general engineering contractor,specialty contractor, or subcontractor, subcontracting any work shall be deemed a general contractorfor the purpose of this section.35.3 CONTENTS OF GENERAL CONTRACTOR’S STATEMENT. Said statement shallinclude the name, address, telephone number, contract amount, City Taxpayer IdentificationNumber, and specialty classification of each contractor, sub-contractor, or other person required tobe licensed.35.4 UNLAWFUL TO FAIL TO PROVIDE CONTRACTOR’S STATEMENT. It shall beunlawful for any contractor to fail to provide the General Contractor’s Statement as required by thissection. Violations of the provisions of this section are punishable pursuant to Section 1-1-6 of theGeneral 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 ofthis Business License Code and all penalties levied or assessed thereon by this Business LicenseCode 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 actionto recover delinquent license taxes, penalties, and administrative costs incurred in connectiontherewith, including filing fees, in any court of competent jurisdiction, which remedy shall be inaddition 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 ofAlabama 1975, the department may file in the Circuit Court of Jefferson County, Alabama , apetition to enjoin the operation and conduct of any business, occupation, trade or profession subjectto a privilege license or business license or excise tax imposed by the City of Birmingham andwhich is delinquent in whole or in part, following no less than 15 days’ written notice and demand tothe taxpayer delivered personally or via certified U. S. mail, return receipt requested, and addressedto the taxpayer’s last know address as indicated on the records of the municipality. Said petitionshall be verified by the Director of Finance.37.2 METHOD OF PROCEDURE FOR INJUNCTION PROCEEDING. Section 11-51-151through Section 11-51-160 Code of Alabama 1975, prescribe the method of procedure in anyinjunction proceeding provided for in Section 11-51-150 Code of Alabama 1975.Section 38. LIEN FOR LICENSE.185

38.1 LIENS GENERALLY. Pursuant to Section 40-29-20 et seq. and/or Section 11-51-96, Codeof Alabama 1975, the provisions of this section shall apply to privilege or license taxes and/or anypenalty payable thereon, levied under this Code, and such license taxes and penalties shall be a lienin 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 togetherwith filing fees and any costs that may accrue in addition thereto) shall be a lien in favor of the Cityof Birmingham upon all property and rights to property, whether real or personal, tangible orintangible, 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 lienshall 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 theliability 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 allother liens, except the lien of the State, County and municipal corporations for taxes, and the lien ofthe 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 FileLien” to the taxpayer by any one of the following methods:(1) Given to the person;(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 lastknown address.38.3 RELEASE OF LIEN. If the taxpayer shall file with the department a bond in double theamount of the lien filed, with surety or sureties to be either a surety company authorized to dobusiness in Alabama or such individual property owners, not less than three in number, asrecommended 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, togetherwith 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 theprovisions of this sub-section, and upon a determination that the said taxpayer owes any of saidtaxes to the City, the assessment (judgment) therefor shall be entered against said taxpayer and thesurety 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 onsaid bond. If the bond hereinabove provided for is not given and approved by the Director ofFinance, and final assessment (judgment) is entered against said taxpayer and he duly and legallyappeals there from within the time and in the manner provided for by this ordinance, and if the courtapproves the bond required for an appeal or the said taxpayer against whom the assessment wasentered by the department shall, within 30 days from the date of the assessment, pay the amountthereof to the city, then, in either of said events, the Director of Finance shall cancel or release from186

ecord said lien. ”Section 39. COLLECTION AFTER ASSESSMENT. The tax herein levied may be collected bylevy 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 beenbegun or made within the period of limitation properly applicable thereto, such license tax may becollected 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 bythe Director of Finance and the taxpayer before the expiration of the periodallowed by law (or, if there is a release of levy under Section 40-29-34 Codeof Alabama 1975, after such period allowed by law, then before suchrelease).The period so agreed upon may be extended by subsequent agreements in writing made before theexpiration of the period previously agreed upon. The period allowed by law as provided in this subsectionduring which a license tax may be collected by levy shall not be extended or curtailed byreason of a judgment against the taxpayer.(b) Date When Levy is Considered Made. The date on which a levy on property or rights toproperty is made shall be the date on which the notice of seizure provided in Section 40-29-26 Codeof Alabama 1975, is given.Section 40. BUSINESSES LOCATED IN ANNEXED AREAS; AFFIDAVITS OF CAPITALEMPLOYED. Pursuant to Section 11-42-57 Code of Alabama 1975, all territory brought within thecorporate limits of the City and having a situs within such territory shall be exempt from such Citytaxation as fixed by a resolution. The department shall, in such cases, require sworn statements as tothe amount of capital invested or value of goods or stocks or amounts of sales or receipts where theamount of the license is made to depend upon the amount of capital invested or value of goods orstocks 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 statementsrequired by this section or to give false statements in relation thereto. Each occurrence of suchfailure or refusal shall constitute a separate offense.Section 41. REMEDIES CUMULATIVE. The conviction and fine or imprisonment of anyperson, taxpayer or agent of a person or taxpayer for engaging in any business without first obtaininga license to conduct such business shall not relieve such person from paying the business license taxto conduct such business, nor shall the payment of any business license tax prevent a civil action orcriminal prosecution for the violation of any of the provisions of this Business License Code. Allremedies prescribed hereunder shall be cumulative and the use of one or more remedies by thedepartment shall not bar the use of any other remedy for the purpose of enforcing the provisionshereof.(See Section 44.6 “Penalty for Violation--Fine and/or Imprisonment”)187

Section 42. EFFECT OF THIS BUSINESS LICENSE CODE ON PAST ACTIONS ANDOBLIGATIONS. 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 otherordinance of the City shall in any manner be construed to affect prosecution for a violationcommitted on any other ordinance prior to the adoption hereof, nor be construed to affect the validityof any bond or cash deposit required by any ordinance to be posted, filed, or deposited, and all rightsand obligations thereunto appertaining shall continue in full force and effect for the term prescribedtherein.Section 43. VIOLATOR MAY BE RESTRAINED FROM CONTINUING IN BUSINESS. Anytaxpayer who shall violate any of the provisions of this ordinance may be restrained from continuingin business, and proper prosecution shall be instituted in the name of the City of Birmingham untilsuch person shall have complied with the provisions of this Code.Section 44. VIOLATIONS.44.1 FAILURE TO PAY THE LICENSE TAX, MAKE REPORTS, KEEP OR PROVIDERECORDS. Any person subject to the provisions of this ordinance, who shall fail to pay the licensetax, 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 ofAlabama 1975, be guilty of a misdemeanor and upon conviction shall be fined not less than fiftydollars ($50), nor more than five hundred dollars ($500) for each offense, and, in addition, may beimprisoned for a period not to exceed six (6) months, or by both such fine and imprisonment. Eachoccurrence of such failure shall constitute a separate offense.44.2 WILLFUL REFUSAL TO MAKE REPORTS, OR PERMIT EXAMINATION OFRECORDS. Any person subject to the provisions of this ordinance willfully failing or refusing tomake the reports, furnish any supplemental returns or other data herein required, or who shall refuseto permit the examination of his records by the department, shall be guilty of a misdemeanor, andupon 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 reportsshall constitute a separate offense, and each refusal of a written demand by the department toexamine, inspect or audit such records shall constitute a separate offense.44.3 VIOLATION OF ORDINANCE. Any person who shall fail, neglect, or refuse to performany duty imposed by this Code, or other City ordinances, or any rule, regulation, or law thereof, orwho shall fail or neglect to do or perform any act or series of acts as required by this Code or othercity 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 bothsuch fine and imprisonment, pursuant to Section 1-1-6 General Code of the City of Birmingham1980, as amended and as it may be amended.188

44.4 ENFORCEMENT. The payment of any and all licenses due may be enforced immediatelyafter the due date thereof. A violation of the provisions of this Business License Code constitutes amisdemeanor punishable as provided in Section 11-51-93, Code of Alabama 1975, and Section 1-1-6of the General Code of the City of Birmingham 1980. Payment of a fine imposed in criminalproceedings pursuant to this section does not relieve a person of his liability for taxes imposed underthis Code, and the department may seek appropriate equitable relief from a court of competentjurisdiction to prevent or redress violations of this Code.44.5 UNLAWFUL FOR TAXPAYERS TO FAIL OR REFUSE TO PERFORM DUTIESREQUIRED BY THIS LICENSE CODE.(a) It shall be unlawful for any license holder, to fail or refuse to perform any duty, hereinimposed upon such license holder, or to obstruct or interfere with the Director of Finance, inobtaining information necessary or convenient for determination of the proper licenseclassification of such license holder.(b)It shall also be unlawful for any such person, or for any agent, servant or employee of suchperson, to fail or refuse to perform any duty herein imposed upon such person or obstruct orinterfere with the Director of Finance, in carrying out the purpose of this Code. Eachoccurrence of a failure or refusal to perform any duty herein imposed shall constitute aseparate 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 orvocation for which a license is required, without first having procured a license therefor mayupon conviction, be punished by a fine not to exceed One Hundred dollars ($100.00) foreach offense or by imprisonment not to exceed six (6) months, or by both such fine andimprisonment, at the discretion of the court trying the same, and each occurrence shallconstitute 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 corporationviolating any provision of this Code shall, upon conviction, be punished within the limits ofand 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 ofBirmingham for the recovery of all amounts due under this Code is five (5) years, pursuant toSection 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. Anytaxpayer may request a ruling on the determination of whether amounts of gross sales, or grossreceipts of his/her business are subject to the license tax, or are not to be used as a measure of the189

license taxes due and payable as levied by this Code. Such requests shall be made in writing to theFinance Department, and shall contain all pertinent facts relating to the item(s) in question.SECTION 2. The provisions of this ordinance are severable. If any provision, section, paragraph,sentence, or thereof, or the part application thereof to any person, shall be declared unconstitutionalor invalid by a court of competent jurisdiction, such declaration shall not affect or impair theremainder 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 3. This ordinance shall become effective and operative as such commencing on and afterJanuary 1, 2009 and on and after said date shall be binding in the City of Birmingham.190

[This page intentionally left blank]THE OCCUPATIONAL TAX CODE191

Adopted by Ordinance No. 97-184on December 23, 1997Effective January 1, 1998and continuing in effect until amended or repealedAmended by Ordinance No. 98-107 adopted 06/30/98Amended by Ordinance No. 98-173 adopted 11/10/98Amended by Ordinance No. 99-209 adopted 12/21/99Amended by Ordinance No. 00-208 adopted 12/12/00Amended by Ordinance No. 02-174 adopted 12/10/02Amended by Ordinance No. 02-185 adopted 12/17/02192

[This page intentionally left blank]CITY OF BIRMINGHAM, ALABAMAORDINANCE NUMBER 97-184AN ORDINANCE TO PROVIDE FOR AN OCCUPATIONAL LICENSE FEE FORPERSONS ENGAGED IN TRADES, OCCUPATIONS AND PROFESSIONS, AND THEMETHOD OF REPORTING AND COLLECTING THE SAME.BE IT ORDAINED By the Council of the City of Birmingham, Alabama, as follows:ARTICLE I193

Section 1. DEFINITIONS. The following words, terms and phrases when used in this ordinanceshall have the following meanings, except when the context clearly indicates a different meaning:(a) “City” shall mean the City of Birmingham, Alabama.(b) “Department” means the Department of Finance of the City of Birmingham, and includes theDirector of Finance.(c) “Director of Finance” or “Director” shall mean the Director of Finance of the City ofBirmingham, Alabama, or his or her duly authorized agent.(d) “Employee” shall mean and include any person engaging in or following any trade, occupationor profession within the meaning of sub-section (t) of this section.Determination of Status as Employee. Any person who does any kind of work or rendersany kind of personal services subject to control by an employer both as to what work orservices shall be performed and as to how they shall be performed, where the relationshipbetween the person performing the services and the person for whom such services arerendered is, as to those services, the legal relationship of employer and employee, shall beclassified as an employee under this Ordinance. In determining whether a person is an“employee” or “an independent contractor”, the Director of Finance may utilize thedefinitions of “employee” and “employer” as found in Sections 3121(d)(1) and (2) and3401(d) of the Internal Revenue Code of 1986, as amended from time to time and TreasuryRegulation Section 31.3401(c)-1 and shall consider the following factors, along with otherrelevant factors:(1) Whether the person receiving the benefit of the service has the right tocontrol the manner and method of performance;(2) Whether the person rendering the service has a substantial investment in hisown tools or/and equipment;(3) Whether the person rendering the service undertook substantial costs toperform the services;(4) Whether the person performing the service had an opportunity for profitdependent on his managerial skill;(5) Whether the service rendered required special training and skill;(6) The duration of the relationship between the parties;194

(7) Whether the service performed is an integral part of the recipient's businessrather than an ancillary portion;(8) Whether the person rendering the service had a risk of loss;(9) The relationship which the parties believed they created;(10) Whether or not the person who performed the services offered these servicespublicly and practiced an independent trade;(11) Whether the custom in the trade or industry was for the service to beperformed on an independent contractor or employee basis;(12) Whether the person who received the benefit of the service had the right todischarge without cause the person who performed the services;(13) Whether the person who performed the services had the right to delegate hisduty to others.(14) Whether the person who performed the services had a current City ofBirmingham business license to conduct business in the City.Determination of Status as Independent Contractor. A person who is subject to thecontrol and direction of another as to the result of his work, and not as to means or methods,is an independent contractor.(e) “Employer” shall mean and include any person, business, firm, corporation, partnership,association, or any other kind of organization or profession, who or that employs any person in anytrade, occupation or profession in the City of Birmingham within the meaning of sub-section (t) ofthis section.(f) “Final Assessment” means the final notice of value, underpayment, or nonpayment of any taxadministered by the department.(g) “Gross Receipts” and “Compensation” shall have the same meaning, and both words shall meanany payment granted or given an employee unless specifically excluded, and shall include, but notbe limited to, the total of the following items which a person receives from or is entitled to receivefrom or be given credit for by his employer for any work done or personal services rendered in anytrade, occupation or profession, including any kind of deductions before “Take Home” pay isreceived:Cash CompensationSalaryWagesBonusesIncentive PayOvertime Pay195

CommissionsSeverance PayNon-Cash CompensationReimbursements for expenses over amountactually incurredValue of Personal Use of Company-OwnedVehicleValue of Personal Use of ClubsCost of more than $50,000 group lifeinsuranceNon-De Minimis Awards in excess of$100.00“Gross Receipts” and ACompensation” shall also include the amount which an employee elects todefer pursuant to a salary reduction agreement under a retirement plan or deferral arrangement(including but not limited to Title 26 United States Code Sections 401(k) or 403(b) plans, but notSection 125 Cafeteria Plans).The words “Gross Receipts” and “Compensation” shall not include the items as outlined in Section3.1.(h) “Licensee” shall mean and include any person required to file a return or to pay a license feeunder this ordinance.(i) “Notice of Appeal” means any written notice sufficient to identify the name of the taxpayer orother party appealing, the specific matter appealed from, the basis for that appeal, and the reliefsought.(j) “Person” shall mean any natural person. Whenever the word “person” is used in any clauseprescribing and imposing a penalty in the nature of a fine or imprisonment, the word as applied to apartnership or other form of unincorporated enterprise shall mean the partners or members thereof,and as applied to corporations shall mean the officers and directors thereof.(k) “Petition for Refund” means a written request for a refund of tax previously paid, including inthe form of an amended return. Unless otherwise provided by law, such request shall includesufficient information to identify the amount of tax overpaid, the taxpayer, the period included, thereasons for the refund and sufficient documentation as required by the Director of Finance.(l) “Petition for Review” means a written document filed with the department in response to apreliminary assessment in which the taxpayer sets forth reasonably specific objections for thepreliminary assessment.(m) “Preliminary Assessment” shall mean the preliminary notice of value or underpayment of anytax administered by the department.196

(n) “Private Auditing or Collecting Firm” means any person in the business of collecting, throughcontract or otherwise, local occupational license fees for the City of Birmingham, or auditing anytaxpayer, through the examination of books and records, for the City of Birmingham.(o) “Return” shall mean any report, document, or other statement required to be filed with thedepartment for the purpose of paying, reporting, or determining the proper amount of value or taxdue.(p) “Tax” shall mean any amount, including applicable penalty and interest, levied or assessedagainst a taxpayer and which the department is required or authorized to administer under theprovisions of Alabama law.(q) “Taxpayer” means any person subject to or liable for taxes herein levied; any person required tofile a return with respect to, or to pay, or withhold and remit the tax herein levied or to report anyinformation or value to the department; or its designee; or any person required to obtain or holdingany interest in any license issued by the department, or its designee, or any person that may beaffected by any act or refusal to act by the department, or its designee, or to keep any recordsrequired by this ordinance.(r) “Taxpayer's Authorized Representative” means any individual with written authority or powerof attorney to represent a taxpayer before the department; provided however, that nothing hereinshall be construed as entitling any such individual who is not a licensed attorney to engage in thepractice of law.(s) “Taxpayers’ Bill of Rights Pamphlet” means a written pamphlet to be distributed by thedepartment to all taxpayers whose books and records are being examined by the department, at orbefore the commencement of an examination, explaining in simple and nontechnical terms, the roleof the department and the rights of the taxpayer whose books and records are being examined by thedepartment during the examination and which shall be promptly revised from time to time to reflectany changes in the applicable law or rules.(t) “Trade, Occupation, and Profession” shall mean and include the doing of any kind of work, therendering of any kind of personal services, or the holding of any kind of position or job within theCity of Birmingham, Alabama, by any clerk, laborer, tradesman, manager, official, professional orother employee, including any non-resident of the City of Birmingham who is employed by anyemployer as defined in this section, where the relationship between the individual performing theservices and the person for whom such services are rendered is, as to those services, the legalrelationship of employer and employee, including also a partner of a firm or an officer of a firm orcorporation, if such partner or officer receives a salary for his personal services rendered in thebusiness of such firm or corporation, but they shall not mean or include domestic servants employedin private homes or businesses, professions or occupations for which a business license fee isrequired to be paid under the City of Birmingham General License Code.197

“Trade, Occupation, and Profession” shall also mean and include the holding of any kind of officeor position, either by election or appointment, by any federal, state, county or city officer oremployee where the services of such official or employee are rendered within the City ofBirmingham.(u) The singular shall include the plural and vice versa, and the masculine shall include the feminineand the neuter.(v) References to the "Code of Alabama 1975" shall mean such sections as are currently in effectand as it or they may be amended.(w) Where the phrase “reasonable cause” is used in this ordinance, it shall include, but not belimited to, those instances in which the taxpayer has acted in good faith. The burden of provingreasonable cause shall be on the taxpayer.Section 2. PERSONS TAXED; PERSON LIABLE; APPLICABILITY.(a) A license fee is imposed upon any person who engages in or follows any trade, occupation orprofession within the City of Birmingham when the relationship between the individual performingthe services and the person for whom such services are rendered is the legal relationship of employerand employee. This includes both residents and nonresidents, an officer or partner of a corporationor firm if such officer or partner receives a salary for his personal services rendered in the businessof such corporation, and governmental employees performing services within the City ofBirmingham.(b) It shall be unlawful for any person to engage in or follow any trade, occupation or profession asdefined in Article I, Section 1 of this ordinance within the City on and after the 1st day of December,1970, without paying occupational license fees for the privilege of engaging in or following suchtrade, occupation, or profession, which occupational license fees shall be measured by one percent(1%) of the gross receipts of each such person.Section 3. EXEMPTIONS.3.1 ITEMS EXEMPT FROM TAX. The words "Gross Receipts" and “Compensation” shall notinclude the following items:Employer Paid InsuranceEducational AssistanceEmployee DiscountsStock OptionsStock Grants Subject to a Substantial Risk of Forfeiture underTitle 26 United States Code Section 83Distributions from Qualified Pension, Profit Sharing, Thrift,198

Stock Bonus, and Other Deferred Compensation PlansQualified under Title 26 United States Code Section 401(a)Distributions from Non-Qualified Deferred Compensation PlansSection 125 Cafeteria PlansDependent Child Care AssistancePayment of Parking by EmployerStudents Grant/ScholarshipsDeath BenefitsUnemployment CompensationExpenses Incurred In MovingEmployer Contributions to Non-Qualified Deferred Compensation PlansEmployer Contributions to Qualified Pension, Profit Sharing, Thrift,Stock Bonus, and Other Deferred Compensation Plans Qualifiedunder Title 26 United States Code Section 401(a)Strike BenefitsWorkmen's CompensationActual Expenses Incurred in the Employer's Behalf3.2 PERSONS EXEMPT FROM OCCUPATIONAL LICENSE FEE.(a)Domestic Servants. Gross Receipts and Compensation earned by domestic servants.3.3 SPECIAL. Special exemptions from the taxes imposed by this ordinance are allowed in allother instances where the Occupation Taxes levied under this ordinance are exempted under anyother provision of the Code of Alabama 1975.Section 4. LICENSE REQUIRED TO ENGAGE IN BUSINESS. If any person shall engage inor continue in any business for which a privilege tax is imposed by Article I, Section 2 of thisordinance as a condition precedent to engaging or continuing in such business, he shall apply for andobtain from the department a license to engage in and to conduct such business for the current taxyear upon the condition that he shall pay the taxes accruing to the City under the provisions of thisordinance; provided, that no license shall be issued under the provisions of this ordinance to anyperson who has not complied with the provisions of this ordinance, and no provision of thisordinance shall be construed as relieving any person from the payment of any license or privilege taxnow or hereafter imposed by law.Section 5. FILING OF RETURNS: EMPLOYERS; EMPLOYEES; ANNUAL FILING OFRECONCILIATION OF RETURNS; PAYMENT OF THE TAX; BULK SUBMISSIONS.199

5.1 EMPLOYERS TO WITHHOLD OCCUPATIONAL LICENSE FEES AND FILERETURNS; DUE DATE OF TAX. Each employer shall deduct from each payment of grossreceipts and compensation due each employee the amount of the occupational license fees measuredby one percent (1%) of the compensation due each employee beginning on the 1st day ofDecember, 1970. The payments required to be made on account of such deductions by employersshall be made monthly to the City on or before the twentieth (20th) day of the month next followingthe end of each such monthly period, and each employer shall at the same time make a return inconnection therewith on a form made available to such employer in the department.Provided that, if the total amount deducted from payments made to or due all employees of anemployer averages less than fifty ($50.00) dollars per month during the preceding calendar year, aquarterly return and remittance in lieu of monthly returns may be made, by election of the taxpayerto the department, for the current calendar year, and the remittance of such deductions to the City forthe quarterly periods shall be due on or before the twentieth (20th) day of the month next followingthe end of each such quarterly period, and each such employer shall at the same time make a returnin connection therewith on a form made available to such employer by the department.(a) Contents of Returns. Each monthly or quarterly return shall show:(1) The number of employees, both taxable and nontaxable, of the employer;(2) The amount of gross compensation of all employees;(3) Nontaxable compensation;(4) The amount of occupational license fees deducted and paid by such employer for allor any part of the period being reported;(5) The correct reporting period; and(6) In addition to the gross compensation earned by the employees, such return shallshow such other pertinent information as may be required by the department.(b) Remittance to Accompany Return. At the time of making such monthly or quarterly report,such persons shall compute the occupational license fees due and shall pay to the City ofBirmingham the amount of occupational license fees shown to be due.(c) Taxpayer’s Responsibility When No Form Received. The department is authorized toprovide prescribed forms necessary for compliance with the filing requirement outlined in thissection. The failure of the taxpayer to receive forms from the department does not relieve thetaxpayer r of the responsibility of the timely reporting of the information required on the return, northe timely payment of the tax.200

(d) Failure or Omission by Employer--Employee’s Responsibility. Provided, however, that thefailure or omission by any employer to deduct such occupational license fees shall not relieve anemployee from (i) the payment of such occupational license fees, or (ii) compliance with therequirements for making returns as provided in Article I, Section 5.2 of this ordinance, or (iii)compliance with any regulations promulgated under this ordinance.5.2 RETURNS TO BE FILED BY EMPLOYEES; DUE DATE OF TAX. When a monthly orquarterly return, as required by Section 5.1 hereof, is not filed by an employer and the occupationallicense fees are not paid to the City by such employer monthly as herein provided, the employee forwhom no return has been filed and no payment has been made shall file a return with the Director ofFinance on or before the twentieth (20th) day of the month next following the end of each suchmonthly or quarterly period, showing in said return his gross receipts subject to occupational licensefees for such month or quarter. If for any reason all occupational license fees of a person subject tothe provisions of this ordinance were not withheld by his employer from his gross receipts, suchperson shall file each return required by this Section on a form obtainable from the Director ofFinance. In addition to the gross receipts earned by him, such return shall show such other pertinentinformation as may be required by the Director of Finance. Each person making a return required bythis Section shall, at the time of filing thereof, pay to the City the amount of occupational licensefees due under this ordinance; provided, however, that any portion of the occupational license feesdeducted by the employer shall be deducted on the return and only the balance, if any, shall be dueand payable at the time of filing said return.5.3 ANNUAL FILING OF RECONCILIATION RETURNS.(a) Each employer shall file with the department on or before January 31st of each year, a return ona form made available in the department. This return shall show the gross amount of compensationof each employee, the amount of occupational license fees deducted and paid by such employer forall or any part of the period, and including the last known address of each such employee.(b) Each employee for which no return was filed by the employer, shall file a return with thedepartment on or before January 31st of each year thereafter in which his employer has failed to fileany monthly or quarterly return required in the preceding calendar year, showing on said return thegross receipts subject to occupational license fees during the preceding calendar year. If for anyreason all occupational license fees of a person subject to the provisions of this ordinance were notwithheld by his employer from his gross receipts, such person shall file each return required by thisSection on a form obtainable in the Department of Finance.(c) Each employer shall file with the department on or before January 31st of each year, a copy of all1099's or a report showing the amount of compensation earned by any person not considered anemployee, as defined in this ordinance, who has rendered personal services for which theoccupational tax was not withheld by the taxpayer receiving the personal services.5.4 TIMELY MAILING TREATED AS TIMELY FILING AND PAYING. The provisionsoutlined in this section for the timely filing of any returns, payments, claims, statements, or otherdocuments shall be administered as provided herein.201

(a) Date of Delivery. If any return, claim, statement, or other document required to be filed, or anypayment required to be made, within a prescribed period or on or before a prescribed date under theauthority of any provision of this ordinance is, after such period or such date, delivered by UnitedStates mail to the Finance Department or to the department’s designated depository where suchreturn, claim, statement, or other document is required to be filed, or to which such payment isrequired to be made, the date of the United States postmark stamped on the cover in which suchreturn, claim, statement, or other document, or payment, is mailed shall be deemed to be the date ofdelivery, 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 ofBirmingham holiday, payment of the tax may be made without penalty on the firstworking day following the due date.(2) Mailing Requirements. The return, claim, statement, or other document, orpayment was, within the time prescribed in sub-section (a) above, deposited in themail in the United States in an envelope or other appropriate wrapper, postageprepaid, properly addressed to the Finance Department or to the department’sdesignated depository where such return, claim, statement, or other document isrequired to be filed, or to where such payment is required to be made.(b) Delivery By Method Other Than United States Mail. Returns, claims, statements, or otherdocuments, or payments which are required under any provision of this ordinance which aredelivered by any method other than by United States mail shall be considered timely filed when suchitems are received in the Finance Department or the department’s designated depository on the duedate prescribed.(c) Untimely Filing. Any return, payment, claim, statement, or other document not received inaccordance with the provisions of this section shall be deemed untimely filed and shall be assessedapplicable penalties and interest as prescribed by the relevant sections of this ordinance.5.5 BULK SUBMISSIONS. The department may accept, for reporting and payment of taxes duethe City, bulk submissions of reports, and under regulations promulgated by the department,payments owed to the City made on behalf of the taxpayer by its properly authorized representativewhere such submissions are made using the appropriate form prescribed by the department. Anysuch bulk submissions of reports and payments shall include:1. The City’s assigned taxpayer identification number for each such taxpayer for eachtax paid; and,2. Sufficiently detailed information by which each taxpayer can be identified such thata determination can be made as to the amount and method of assessment of taxagainst such taxpayer for the City.202

The acceptance by the City of such bulk submissions shall not relieve the taxpayer on whose behalfsuch submissions were made from liability for any occupational tax arising from an error oromission made by the taxpayer’s representative. Such bulk submission shall be signed by thetaxpayer or its properly authorized representative.Section 6. EXTENSION OF TIME FOR MAKING RETURN. The Director of Finance, at hisdiscretion, for reasonable cause, may extend the time for making any return required under theprovisions of this ordinance, however, the time for filing any such return shall not be extended for aperiod greater than thirty (30) days from the date such return is due to be made and shall notprevent penalty and interest from accruing during the period of such extension.Section 7. WHERE WORK DONE OR SERVICES PERFORMED BOTH WITHINAND/WITHOUT THE CITY. In cases where compensation is earned as a result of work done orservices performed both within and without the City, the occupational license fees required underthis ordinance shall be computed by determining upon the oath of the employer, or if required by theDirector of Finance upon the oath of the employee, that percentage of the compensation earned fromthe proportion of the work which was done or performed within the City.Section 8. OATHS. The monthly reports herein required to be made are not required to be madeunder oath, but wherever in this ordinance any report is required to be sworn to, the same shall besworn to by the taxpayer or his agent before some officer authorized to administer oaths, and anyfalse statement to a material fact made with the intent to defraud shall constitute perjury, and uponconviction thereof, the person so convicted shall be punished as provided in Section 1-1-6, GeneralCode of the City of Birmingham 1980, as amended and as it may be amended.Section 9. MAINTENANCE OF RECORDS; INVESTIGATIVE POWERS; AUDIT ANDSUBPOENA AUTHORITY. The provisions of this section shall be administered in accordancewith the procedures set forth herein.9.1 RECORDS TO BE KEPT. It shall be the duty of every person engaging, or continuing, inthis City in any business for which a privilege tax is imposed by this ordinance to keep and preservesuitable records of the gross compensation or gross receipts earned of such employees and suchother books or accounts as may be necessary to allow the department to determine the correctamount of tax for which he is liable, or other records or information as may be necessary for theproper administration of any matters, under the provisions of this ordinance. It shall also be the dutyof every person to keep and preserve, for a period of not less than five (5) years from the due date ofthe return on which the underlying tax is required to be reported, or five (5) years of the date thereturn is filed, whichever is later, all such payroll journals or registers, canceled checks, expensereports or otherwise, and all such payroll journals or registers, canceled checks, expense reports and203

other records shall be open for examination by the department, upon request, at a reasonable timeand location.(a)(b)Reasonable Time and Reasonable Location. “Reasonable time” shall beconsidered to be during normal business hours of the department. “Reasonablelocation” shall be considered to be the taxpayer’s place of business or the offices ofthe taxpayer’s authorized representative, provided such business or representative islocated within a fifty (50) mile radius of the City of Birmingham. Taxpayersmaintaining records outside of this radius must make records available at City Hall orat such other location as agreed upon by the department. The department, whenconducting an audit, review, or examination for verification, may, at its election,require any taxpayer conducting business within the City to provide records,accounts, books, papers and other documents at a reasonable time and reasonableplace agreed upon by the department, as provided herein.Taxpayer May Be Assessed Reasonable Costs. The department may assess andcollect from the taxpayer the reasonable costs, based on the then current stategovernment employee per diem rates incurred by, or charged to, the City inconnection with performing an examination of the taxpayer’s books and records ifthe taxpayer received notice by certified U.S. mail, return receipt requested, at leastthirty (30) days prior to the date on which the examination was to commence, and1. The taxpayer either failed or refused to respond or did not propose areasonable alternative date on which the examination was to commencewithin 15 days of receipt of notice of the pending examination, or if2. The taxpayer and the department agreed in writing as to an alternative dateon which the examination was to commence but the taxpayer then failed orrefused to permit reasonable access to its books and records on the alternativedate.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 ofcomputing and determining the correct amount of value or correct amount of tax as provided for inArticle I, Section 9.1. The Director of Finance is hereby authorized to examine any person underoath concerning any gross receipts and compensation which were or should have been shown in areturn, and to this end, he may compel the production of books, papers, records and the attendance ofall persons before him, whether as parties or as witnesses, whom he believes to have knowledge ofsuch gross receipts and compensation.(a)Any taxpayer, or any officer of a corporation or association, or partner of apartnership, or fiduciary of a trust, or responsible individual of any entity under aduty to maintain books and records pursuant to this ordinance, who fails or refuses tomaintain, or refuses to provide such records and books, or permit inspection, as204

equired herein, shall be subject to the provisions of Section 11 of this ordinance, andshall be subject to contempt proceedings in the Circuit Court.9.3 AUDIT AND SUBPOENA AUTHORITY; ADDITIONAL REQUIREMENTS. Thedepartment is authorized to audit, to subpoena records, and to enter into contracts with privateexamining or collecting firms as provided herein.(a) The Director of Finance or any agent or employee authorized by him is hereby authorized toexamine and audit the books, papers, records, or other information of any taxpayer or of anylicensee, in order to determine the accuracy of any return made, or if no return was made, toascertain the amount of occupational license fees due under the terms of this ordinance by such auditor examination.(b) The department may summon any witness to appear and give testimony, and summon bysubpoena duces tecum any records, books, or other information of any kind relating to any matterwhich the department has authority to administer. The witness may be summoned by subpoenaissued 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 inlike manner as subpoenas issued out of any circuit court, or the subpoena may be served by anauthorized employee of the department or by certified mail, return receipt requested. If any witnesshas been subpoenaed to appear and testify or appear and produce records, books, or otherinformation, and fails or refuses to appear or testify or to produce the books, records, or otherinformation, that witness shall be subject to contempt proceedings in the circuit court.(c) 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 auspicesof the Alabama Local Tax Institute of Standards and Training (ALTIST), established under Section40-2A-15 Code of Alabama 1975; (2) no contract between the City of Birmingham and the privateexamining or collecting firm entered into for the purpose of examining or collecting City taxes shallhave a term in excess of three years, including any renewal or extension options; (3) the limitationon the term of a contract between the City of Birmingham and a private examining or collecting firmdoes not prohibit the negotiation of a new contract between the parties following expiration of aproperly executed contract; and (4) any contract between the City of Birmingham and any privateexamining 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.(a) Any taxpayer may file a petition for refund with the department for any overpayment of taxerroneously paid to the department. If a final assessment for the tax has been entered by thedepartment, a petition for refund of all or a portion of the tax may be filed only if the final205

assessment plus applicable interest has been paid in full prior to or with the filing of the petition forrefund.(b) The petition for refund must be filed in writing by the employer who collected and remitted thetax to the department. However, a direct petition may be filed in writing by an employee of a federalor a state agency.(c) Unless otherwise provided by law, all petitions for refund shall include sufficient information toidentify the type and amount of tax overpaid, the taxpayer, the period included, and the reasons forthe refund. Such petition shall be accompanied with sufficient supporting documentation as thedepartment may deem necessary and proper.10.2 AUTOMATIC REFUND. Where the department determines that an employer is entitled to arefund on the annual reconciliation properly submitted, the department shall automatically refund tothat taxpayer the amount of any excess tax so paid to the City; provided, however, that the timelimitation provisions of this ordinance shall apply.10.3 TIME LIMITATIONS.(a) A petition for refund must be filed in writing with the department within (i) two (2) years fromthe date the return was filed or (ii) two (2) years from the date of payment of the tax, whichever islater.(b) The department shall either grant or deny a petition for refund within six (6) months from thedate the petition is filed, unless the period is extended by written agreement of the taxpayer and thedepartment. The taxpayer shall be notified of the department’s decision concerning the petition forrefund by first class United States mail, or by certified mail, with return receipt requested, sent to thetaxpayer's last known address. If the department is unable to grant a refund within the time providedherein due to the taxpayer’s failure to provide adequate information, the petition for refund shall bedeemed to be denied.(c) The department and the taxpayer may, prior to the expiration of the period for the filing of apetition for refund, agree in writing to extend the time provided for filing the petition. The petitionfor refund may be filed at any time prior to the expiration of the period agreed upon. The periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.Section 11. JEOPARDY, PRELIMINARY, FINAL ASSESSMENTS AND TIMELIMITATIONS.11.1 JEOPARDY ASSESSMENT. All jeopardy assessments issued by the department shall beexecuted pursuant to Section 40-29-91 (a), (b), and (c) Code of Alabama 1975.206

(a) If the Director of Finance finds that a taxpayer designs quickly to depart from the City ofBirmingham or to remove his property therein or to do any other act tending to prejudice or to renderwholly or partly ineffectual proceedings to collect any tax imposed by this ordinance, the Director ofFinance may issue notice of such finding to the taxpayer by personal service or mailing to his/herlast known address, together with a demand for immediate payment of the tax declared to be injeopardy, including penalties and additions thereto and such taxes, penalty, interest, and additionsthereto shall be immediately due and payable. A final assessment of such tax may be enteredimmediately and if the assessment is not paid upon such demand of the Director, the Director mayforthwith issue a warrant for levy and distraint of any personal property of the taxpayer which shallbe collected in the same manner and with the like effect as provided under Section 24 of thisordinance.(b) In the case of a tax for a current period, the Director may declare the taxable period of thetaxpayer immediately terminated and may at his discretion estimate the tax liability based upon thebest information obtainable. Notice of such finding and declaration shall be issued to the taxpayer inthe same manner as in sub-section (a).(c) When a jeopardy assessment has been made as provided in sub-section (a), the collection of all orany part of such assessment may be stayed by filing with the Director an approved bond conditionedupon the payment of the assessment together with applicable interest and cost of collection. TheDirector shall have sole discretion to approve or disapprove the bond, but such approval shall not beunreasonably withheld.11.2 PRELIMINARY AND FINAL ASSESSMENTS. All preliminary and final assessmentsissued by the department shall be executed as provided herein. The terms “preliminary assessment”and “final assessment” shall have the respective meanings as ascribed by Article I, Section 1,“Definitions”, of this Occupational Tax Code.(1) Entry of Preliminary Assessment. If the department determines that the amount of any tax asreported on a return is incorrect, or if no return is filed, or if the department is required to determinevalue, the department may calculate the correct tax or value based on the most accurate andcomplete information reasonably obtainable by the department. The department may thereafter entera preliminary assessment for the correct tax or value, including any applicable penalty and interest.(2) Service of Preliminary Assessment Upon Taxpayer. The preliminary assessment entered bythe department, or a copy thereof, shall be promptly mailed by the department to the taxpayer’s lastknown address by either first class U.S. mail or certified mail with return receipt requested, but atthe option of the department, the preliminary assessment may be delivered to the taxpayer bypersonal delivery.(a)Disputed Preliminary Assessments. If a taxpayer disagrees with a preliminaryassessment as entered by the department, the taxpayer may file a written petition forreview with the Director of Finance within thirty (30) calendar days from the date ofentry of the preliminary assessment, setting out the specific objections to the207

preliminary assessment and showing cause why such assessment should not be madefinal. If a petition for review is timely filed, or if the department otherwise deems itnecessary, the department shall schedule a conference with the taxpayer for thepurpose of allowing the taxpayer and the department to present their respectivepositions, discuss any omissions or errors, and to attempt to agree upon any changesor modifications to their respective positions.(b)If a written petition for appeal/review:1. Is not timely filed, or2. Is properly filed, and upon further review the department determines thepreliminary assessment is due to be upheld in whole or in part, thedepartment may make the assessment final in the amount of tax due ascomputed by the department, with applicable interest and penalty computedto the date of entry of the final assessment.(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 last known address (i) byeither first class U.S. mail or certified mail with return receipt requested in the case of assessmentsof tax of five hundred dollars ($500) or less or (ii) by certified mail with return receipt requested inthe case of assessments of tax of more than five hundred dollars ($500). In either case and at theoption of the department, the final assessment, or a copy thereof, may be delivered to the taxpayerby personal delivery.(4) Undisputed Preliminary Assessments. Where the amount of tax or value reported on a returnis undisputed by the department, or the taxpayer consents in writing to the department'sdetermination of the amount of any deficiency, determination of value, or preliminary assessment asprovided by this ordinance, the department may immediately enter a final assessment for the amountof the tax or value, plus applicable penalty and interest; provided, the department may at any timeenter 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 five (5) years from the due date of the return,or five (5) years from the date the return is filed with the department, whichever is later, or if noreturn is required to be filed, within five (5) years of the due date of the 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 tax;2. A preliminary assessment may be entered within six (6) years from the due date ofthe 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 properlyincludable therein which is in excess of twenty five percent (25%) of the amount ofthe taxable base stated in the return.208

For purposes of this paragraph:(a)(b)The term “taxable base” means the gross receipts and compensationor other amounts on which the tax paid with the return is computed;andIn determining the amount omitted from the taxable base, there shallnot be taken into account any amount which is omitted from thetaxable base stated in the return if the amount is disclosed in thereturn, or in a statement attached to the return, in a manner adequateto apprise the department of the nature and amount of the item.(b) The department and the taxpayer may, prior to the expiration of the period for entering apreliminary 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 periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.(c) 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 departmentagainst the same taxpayer for the same or a portion of the same tax period.Section 12. APPEALS. Appeals from denial of refunds, jeopardy assessments, and finalassessments shall be executed as provided in Section 6-3-11, Code of Alabama 1975. A writtennotice of appeal shall be filed with the 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 specificmatter 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 awritten notice of appeal with the Circuit Court, within two (2) years from the date the petition isdenied. The Circuit Court shall hear the appeal according to its own rules and procedures and shalldetermine the correct amount of refund due, if any.(b) If an appeal is not filed with the Circuit Court within two (2) years of the date the petition isdenied, 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 taxesmade due and payable by virtue of the provisions of Section 11 of this ordinance, the finding of theDirector of Finance made as herein provided, shall be for all purposes presumptive evidence ofjeopardy.209

(b) A final jeopardy assessment entered hereunder may be appealed to either the Director of Financeor in the Circuit Court in the same manner as provided in sub-section 12.4 of this section for theappeal of final assessments. On appeal to the Director of Finance or to the Circuit Court, the finaljeopardy assessment shall be prima facie correct, and the burden of proof shall be on the taxpayer toprove such assessment is incorrect.(c) If an appeal is not filed with the Director of Finance or in the Circuit Court within the timeprovided herein for appeals of final assessments, the appeal shall be dismissed for lack ofjurisdiction.12.3 APPEAL FROM PRELIMINARY ASSESSMENT. (Refer to sub-section 11.2 (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 writtennotice of appeal with the Director of Finance within thirty (30) days from the date of entry of thefinal assessment, and the appeal, if timely filed, shall proceed as herein provided.(b) In lieu of the appeal under paragraph (a) of this sub-section, at the option of the taxpayer, thetaxpayer may appeal from any final assessment to the Circuit Court by filing written notice of appealwithin thirty (30) days from the date of entry of the final assessment with both the Director ofFinance and the Circuit Court. If the appeal is to the Circuit Court, the taxpayer shall, also withinthe thirty (30) day period allowed for appeal, either (i) pay the tax, interest, and any penalty shownon the final assessment, or (ii) file a supersedeas bond with the court in double the amount of the tax,interest, and any penalty shown on the final assessment. The supersedeas bond shall be executed bya surety company licensed and authorized to do business in the State of Alabama and shall beconditioned to pay the assessment plus applicable interest, penalty, and any court costs relating tothe appeal. A taxpayer may appeal a final assessment to Circuit Court as provided herein, eventhough the taxpayer has paid the tax in issue prior to taking the appeal.(c) The filing of the written notice of appeal with the Director of Finance or in the case of appeals tothe Circuit Court, the filing of such notice of appeal with both the Director of Finance and theCircuit Court, and also the payment of the assessment in full and applicable interest and penalty orthe filing of a bond as provided herein, are jurisdictional. If such prerequisites are not satisfiedwithin the time provided for appeal, the appeal shall be dismissed for lack of jurisdiction. On appealto 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.Section 13. PENALTIES AND INTEREST.13.1 FAILURE TO TIMELY FILE RETURN. If a taxpayer fails, neglects, or refuses to file anyreturn required to be filed with the department on or before the date prescribed therefor, determinedwith regard to any extension of time for filing granted by the Director of Finance, there shall be210

assessed, in addition to the tax due or the amount of tax herein required to be withheld/remitted, apenalty 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 thedate at which the tax herein levied became due and payable, such penalty and interest to be assessedand collected as part of the tax.13.2 FAILURE TO TIMELY PAY TAX. If a taxpayer fails, neglects, or refuses to pay to thedepartment the amount of tax shown as due on a return required to be filed on or before the dateprescribed for payment of the tax, determined with regard to any extension of time for paymentgranted by the Director of Finance, there shall be added:(1) In addition to the tax due or the amount of tax herein required to be remitted; or(2) For any tax for which a monthly or quarterly return is required or,(3) For which no return is required,a penalty of ten percent (10%) of the unpaid amount shown as tax due on the return or the amountstated in the notice and demand, provided, however, that the minimum penalty imposed against suchperson or employer shall be Three Dollars ($3.00), together with interest thereon at the rate of onepercent (1%) per month or fraction thereof, from the date at which the tax herein levied became dueand payable.13.3 UNDERPAYMENT OF TAX. Any taxpayer failing to pay the tax herein levied to the Cityor any amount of tax herein required to be withheld and remitted to the City, within the timerequired by this ordinance shall pay, in addition to the tax or the amount of tax herein required to bewithheld and remitted, a penalty of ten percent (10%) of the amount due plus interest at the rate ofone percent (1%) per month, or fraction thereof, from the date at which the tax or the amount of taxherein levied or required to be withheld and remitted became delinquent, that is, due and payable tothe City. Provided, however, that the minimum penalty imposed against such taxpayer shall be threedollars ($3.00).13.4 UNDERPAYMENT DUE TO NEGLIGENCE. If any part of any underpayment of tax isdue to negligence or disregard of rules or regulations, there shall be added to the tax an amountequal to ten percent (10%) of that part of the tax attributable to negligence or disregard of rules orregulations. For the purpose of this section, the term “negligence” includes any failure to make areasonable attempt to comply with this ordinance, and the term “disregard” includes any careless,reckless or intentional disregard. Provided, however, that the minimum penalty imposed againstsuch person or employer shall be three dollars ($3.00).13.5 UNDERPAYMENT DUE TO FRAUD. If any part of any underpayment of tax required tobe 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 thissection, the term “fraud” shall have the same meaning as ascribed to the term under Section 40-2A-11(d) Code of Alabama 1975.211

13.6 FRIVOLOUS APPEAL PENALTY. If any appeal to the Director of Finance or CircuitCourt is determined to be frivolous or primarily for the purpose of delay or to impede collection ofthe tax imposed by this ordinance, a penalty of two hundred fifty dollars ($250.00) or twenty-fivepercent (25%) of the tax in question, whichever is greater, shall be assessed in addition to any taxdue.13.7 PENALTIES NOT EXCLUSIVE. The penalties provided in this section for failure to timelyfile a return, failure to timely pay tax, underpayment of tax, underpayment due to negligence andfraud, 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 ofFinance upon a determination of reasonable. Reasonable cause shall include, but not be limited to,those instances in which the taxpayer has acted in good faith. The burden of proving reasonablecause shall be on the taxpayer.13.9 PENALTY AND INTEREST ASSESSED AS TAX. All penalties and interest levied orassessed against a taxpayer and which are administered by the department shall be assessed andcollected in the same manner as taxes.13.10 INTEREST. Interest shall be computed at a rate of one percent (1%) per month or fractionthereof, and shall be added as provided herein to any tax or other amount due the department whichis not paid by the due date. Interest on any delinquency or underpayment shall be charged from thedue date of the tax.13.11 ABATEMENT OF PENALTY. The department shall abate any penalty attributable toerroneous written advice furnished to a taxpayer by an employee of the department. However, thissub-section shall apply only if the department employee provided the written advice in good faithwhile acting in his official capacity, the written advice was reasonably relied on by the taxpayer andwas in response to a specific written request of the taxpayer, and the penalty did not result from thetaxpayer’s failure to provide adequate or accurate information.13.12 PENALTY FOR FAILURE TO PERFORM DUTIES. Any person required to collect,withhold, truthfully account for, and/or pay over any tax imposed by this ordinance who willfullyfails to collect or withhold such tax, or truthfully account for, and/or pay over such tax, or willfullyattempts in any manner to evade or defeat any such tax or the payment thereof, shall in addition tothe tax due and other penalties provided by law, be liable for a penalty up to the total amount of thetax evaded, or not collected, or not account for and paid over.Section 14. CONFIDENTIALITY OF TAX RETURNS. The confidentiality provisions imposedby 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 orapproval of the taxpayer, the tax return of any taxpayer or any part thereof or any information212

secured in arriving at the amount of tax or value reported for any purpose other than the properadministration of any matter administered by the department, or upon order of any court, or asotherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at thediscretion of the Director of Finance. The Director of Finance may make written or verbal disclosureupon request as to the status of compliance of the taxpayer relative to this ordinance.(b) A good standing certificate shall be issued to a requesting person with respect to a taxpayer if thetaxpayer has filed all tax returns due and paid the taxes shown as payable in accordance with thosereturns.(c) The Director of Finance shall promulgate reasonable regulations permitting and governing theexchange of tax returns, information, records, and other documents secured by the department, withtax officers of other agencies of the state, municipal, and county government agencies within theState of Alabama, federal government agencies, any association of state government tax agencies ofAlabama or other states, and any foreign government tax agencies. However, (i) any tax returns,information, records, or other documents remain subject to the confidentiality provisions set forth insub-section (a); (ii) the department may charge a reasonable fee for providing information ordocuments for the benefit of the requesting agencies, and (iii) any exchange shall be for one or moreof the following purposes:(1) Collecting taxes due.(2) Ascertaining the amount of taxes due from any person.(3) Determining whether a person is liable for, or whether there is probable cause forbelieving a person might be liable for the payment of any tax.(d) Nothing herein shall prohibit the use of tax returns or tax information by the department in theenforcement, collection, and assessment of any tax levied or imposed by this ordinance, or any othermatters administered by the department. The department may also divulge to a purchaser orsuccessor of a business or stock of goods the outstanding tax liability of the seller for which thepurchaser or successor may be liable pursuant to Section 16 of this ordinance. This section shall notpreclude the inspection of returns by federal or foreign state agents pursuant to Section 40-18-53Code of Alabama 1975.(e) Nothing herein shall prohibit the exchange of information between and among county ormunicipal governments subject to the restrictions of this section.(f) In no event shall any damages, attorney fees, or court costs be assessed against the City oragainst its elected officials, officers, or employees under this section.Section 15. REGULATIONS MAY BE PROMULGATED; PAYMENTS DUE TAXPAYERSMAY BE WITHHELD.15.1 REGULATIONS MAY BE PROMULGATED.213

(a) The Director of Finance shall from time to time promulgate rules and regulations for makingreturns and for ascertainment, assessment and remittance of the tax imposed hereunder as he/shemay deem necessary to enforce its provisions; and upon request shall furnish any taxpayer with acopy of such rules and regulations.(b) The Director of Finance may prescribe, adopt, promulgate and enforce reasonable rules andregulations not in conflict with this ordinance relating to any matter or thing pertaining to theadministration and enforcement of the provisions of this ordinance, including but not limited toprovisions for the re-examination and correction of returns as to which overpayment orunderpayment is claimed or found to have been made, and the rules and regulations so promulgatedshall be binding upon all licensees and employers.(c) The Director of Finance shall prescribe printed forms for use by persons subject to the provisionsof this ordinance 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-CouncilAct, Article VI, Section 6.04(o), Act No. 452-55, Acts of Alabama, the Director of Finance, in orderto protect the interests of the City, is authorized to withhold the payment of any claim or demand forpayment of monies due from the City to any vendor, contractor, consultant or other person havingunpaid or delinquent tax or license liabilities until such unpaid tax, including applicable interest andpenalties, shall first have been settled and adjusted. The Director of Finance shall notify thetaxpayer by certified mail with return receipt requested, sent to the taxpayer’s last known address, ofhis/her intention to make such levy, the effect of which shall be continuous from the date such levyis first made until the liability out of which such levy arose is satisfied.Section 16. PURCHASER TO WITHHOLD TAXES DUE FROM PURCHASE MONEY ORBE LIABLE. Any person liable for an amount of tax herein required to be remitted who shall sellout his business or stock of goods, or shall quit business, shall be required to make out a final return,as provided for under Article I, Section 5 of this ordinance, and shall make payment of the taxes duewithin thirty (30) days after the date he sold out his business, or stock of goods, or quit business, andhis successor in business shall be required to withhold sufficient of the purchase money to cover theamount of said taxes due and unpaid until such time as the former owner shall produce a receiptfrom the department showing that the taxes have been paid, or a certificate stating that no taxes aredue. If the purchaser of a business or stock of goods shall fail to withhold purchase money asprovided herein, and the taxes remain due and unpaid after said thirty-day period, he shall bepersonally liable for the payment of the taxes accrued and unpaid on account of the operation of thebusiness by the former owner. If in such cases the department deems it necessary in order to collectthe taxes due the City, it may make a jeopardy assessment as provided in Title 40 Chapter 29 of theCode of Alabama 1975.Section 17. DISPOSITION OF FUNDS DERIVED FROM OCCUPATIONAL LICENSEFEES. All monies derived from the occupational license fees levied under the provisions of this214

ordinance shall be paid to the City and placed to the credit of the General Fund of the City ofBirmingham, and shall be used and expended as authorized by law and ordinance.Section 18 thru Section 20. [Reserved].Section 21. CREDIT FOR OCCUPATIONAL TAX ERRONEOUSLY PAID.21.1 TAXES DUE THE CITY WHICH WERE ERRONEOUSLY PAID TO ANOTHERMUNICIPALITY.(a) Requirement to Request Refund of Erroneous Tax Payment Within 60 Days of Noticeto Avoid Interest, Penalties (Taxpayer). In order to avoid the accrual of interest and anyotherwise applicable penalties on the tax due the City of Birmingham, when an occupationaltax owed to the City of Birmingham is erroneously paid to a different municipality or countyin good faith, based on a reasonable interpretation of the enabling ordinance, resolution, oract levying or authorizing the tax, but not under a requirement of law, the taxpayer makingthe erroneous payment must comply with the applicable refund procedures of suchmunicipality or county within 60 days of receiving notice from the City, a county, or othermunicipality or its agent of the erroneous payment.(b)(c)Compliance With Refund Procedure; Interest, Penalties. If the taxpayer complies withthe refund procedure within the requisite 60-day period, the City shall not assess or attemptto assess the tax, or any related interest or otherwise applicable penalty thereon until the dateof receipt of the overpayment from the refunding municipality or county by the taxpayer orthe taxpayer’s agent, and no interest or penalty thereon shall accrue until such date ofreceipt. The taxpayer shall remit the disputed tax to the City within 15 days after receipt.Failure to Comply With Refund Procedure; Interest, Penalties. If the taxpayer fails tocomply with the refund procedures within the requisite 60-day period, interest and anyapplicable penalties shall accrue on the tax to which the City is entitled from the sixty-first(61st) day and until such time as the tax is paid.21.2 TAXES DUE TO ANOTHER MUNICIPALITY WHICH WERE ERRONEOUSLYPAID TO THE CITY OF BIRMINGHAM.(a)Requirement to Refund Overpayment of Erroneous Tax Payment Within 60 Days ofCompliance With Refund Procedures (City of Birmingham). If an occupational taxowed to another municipality or county is erroneously paid to the City of Birmingham ingood faith, based on a reasonable interpretation of the enabling ordinance, resolution, or actlevying or authorizing the occupational tax, but not under a requirement of law, the Cityshall refund the overpaid tax, without interest, to the taxpayer within 60 days of the215

taxpayer’s compliance with applicable refund procedures provided in Section 10 of thisOrdinance.(b)Refund of Excess Tax; Requirements. Provided, however, that if the applicable rate ofoccupational tax imposed by the City exceeds the rate of occupational tax imposed by theproper locality under a requirement of law, the City shall not be obligated to refund thedifference unless the taxpayer properly files the applicable petition for refund, as in the caseof direct petitions for refund as required by Section 10.1 of this Ordinance.Section 22. [Reserved]Section 23. COLLECTION AFTER ASSESSMENT. The tax herein levied may be collected bylevy as provided in Section 40-29-51 Code of Alabama 1975, as follows:(a) Length of Period. Where the assessment of any tax imposed by this ordinance has been begun ormade within the period of limitation properly applicable thereto, such tax may be collected by levyor 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 theDirector of Finance and the taxpayer before the expiration of such period allowed bylaw (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 theexpiration of the period previously agreed upon. The period allowed by law as provided in this subsectionduring which a tax may be collected by levy shall not be extended or curtailed by reason of ajudgment against the taxpayer.(b) Date when levy is considered made. The date on which a levy on property or rights toproperty is made shall be the date on which the notice of seizure provided in Section 40-29-26 Codeof Alabama 1975, is given.Section 24. LIEN FOR TAXES. Pursuant to Sections 40-29-20, 40-29-21, and 11-51-96 Code ofAlabama 1975, the provisions of this section shall apply to the taxes and/or any penalty or interestpayable thereon, levied under this ordinance.(a) Notice of Lien. If any person liable to pay the privilege or license tax herein levied, neglects orrefuses to pay the same within thirty (30) days of the final assessment, the amount (including anyinterest, additional amount, addition to tax, or assessable penalty together with filing fees and any216

other costs that may accrue in addition thereto) shall be a lien in favor of the City of Birminghamupon all property and rights to property, whether real or personal, tangible or intangible, used in anyexhibition, trade, business, vocation, occupation or profession for which a privilege or license tax isor may be required.The department shall give a thirty (30) day “Notice of Intent to File Lien” to the taxpayer by any oneof the following methods:(1) Given in person;(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 knownaddress.(b) Term. Unless another date is specifically fixed by law, the lien imposed by sub-section (a) shallarise at the time of the final assessment, return therefor or the payment thereof, whichever is prior,was due to have been filed with or made to the department, and shall continue until the liability forthe amount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfiedor becomes unenforceable by reason of lapse of time.(c) Right to Enforce Lien by Attachment. The department may enforce such lien in any court ofcompetent jurisdiction, by attachment issued by any officer authorized to issue such writs, uponexecuting bond as in other cases of attachment, and upon making affidavit that the attachment is notsued out for the purpose of vexing or harassing the defendant, and describing the property on whichthe lien is claimed and setting forth all the facts necessary to the creation of the lien and the amountdue and unpaid (including any interest, additional amount, addition to tax, or assessable penaltytogether with filing fees and any other costs that may accrue in addition thereto).(d) Release of Lien. With respect to a lien described in this section, the Director of Finance shallwithin ten (10) days release the lien when the liability out of which such lien arose is satisfied, andshall promptly notify the person upon whom such lien was made that such lien has been released.Section 25. COLLECTION BY CIVIL SUIT. The department may initiate and/or maintain acivil action to recover delinquent taxes herein levied, interest, penalties, and administrative costsincurred in connection therewith, in any court of competent jurisdiction, which remedy shall be inaddition to any and all other remedies which may be provided.Section 26. VIOLATOR MAY BE RESTRAINED FROM CONTINUING IN BUSINESS. Anytaxpayer who shall violate any of the provisions of this ordinance may be restrained from continuingin business, and proper prosecution shall be instituted in the name of the City of Birmingham untilsuch person shall have complied with the provisions of this ordinance.217

Section 27. VIOLATIONS.27.1 FAILURE TO PAY THE TAX, MAKE REPORTS, KEEP OR PROVIDE RECORDS.Any person subject to the provisions of this ordinance, who shall fail to pay the tax, make the reportsor any of them as herein required, or who shall fail to keep or provide records, or supply anyinformation, as herein required, shall, as provided in Section 40-29-112 Code of Alabama 1975, beguilty of a misdemeanor, and upon conviction, shall be fined not less than fifty dollars ($50.00), normore than five hundred dollars ($500.00) for each offense and, in addition, may be imprisoned for aperiod not to exceed six (6) months. Each occurrence of such failure shall constitute a separateoffense.27.2 WILLFUL REFUSAL TO MAKE REPORTS, OR PERMIT EXAMINATION OFRECORDS. Any person subject to the provisions of this ordinance willfully failing or refusing tomake the reports, furnish any supplemental returns or other data herein required, or who shall refuseto permit the examination of his records by the department, as provided in 40-29-112 Code ofAlabama 1975, shall be guilty of a misdemeanor and, upon conviction shall be fined not less thanfifty 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. Each occurrence of a failure to makesuch reports shall constitute a separate offense, and each refusal of a written demand by thedepartment to examine, inspect, or audit such records shall constitute a separate offense.27.3 VIOLATION OF ORDINANCE. Any person who shall fail or neglect or refuse to performany duty imposed by this ordinance or any rule, regulation, or law thereof or who shall fail orneglect to do or perform any act or series of acts as required by this ordinance or other Cityordinances shall, upon conviction, be punished by a fine not exceeding 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, pursuant to Section 1-1-6 of the General Code of theCity of Birmingham 1980, as amended and as it may be amended.27.4 FRAUDULENT STATEMENT OR FAILURE TO FURNISH STATEMENT TO THEDEPARTMENT. In addition to the criminal penalty provided by Section 40-29-113 and Section40-29-114 Code of Alabama 1975, any person required under this ordinance to furnish a statementto the department who willfully furnishes a false statement or fraudulent statement, or who willfullyfails to furnish a statement in the manner, at the time, and showing the information required shall foreach such failure be subject to a penalty under this ordinance of not less than fifty dollars ($50.00)nor more than five hundred dollars ($500.00) for each offense, and in addition may be imprisonedfor a period not to exceed six (6) months, or by both such fine and imprisonment.Section 28. REQUEST FOR RULING ON ITEMS OF COMPENSATION. Any taxpayer mayrequest a ruling on the determination of whether items of compensation are included in grossreceipts and compensation or are not to be included in gross receipts and compensation as a measureof the taxes due and payable as levied by this ordinance. Such requests shall be made in writing tothe Finance Department, and shall contain all pertinent facts relating to the item(s) in question.218

SECTION 2. The provisions of this ordinance are severable. If any provision, section,paragraph, sentence, or thereof, or the part application thereof to any person, shall be declaredunconstitutional or invalid by a court of competent jurisdiction, such declaration shall not affector impair the remainder of the ordinance, it being the legislative intent to ordain and enact eachprovision, section, paragraph, sentence, and part thereof, separately and independently of eachother.SECTION 3. This ordinance shall become effective and operative as such commencing on andafter January 1, 2009 and on and after said date shall be binding in the City of Birmingham.[This page intentionally left blank]219

OCCUPATIONAL TAX CODERULES AND REGULATIONS220

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RULES AND REGULATIONSFOR THE CITY OF BIRMINGHAMOCCUPATIONAL TAX CODEARTICLE IISection 1. PROMULGATION OF RULES AND REGULATIONS. The following Rules andRegulations are hereby promulgated by the Director of Finance of the City of Birmingham under theauthority granted to him in Section 15 of the Occupational Tax Ordinance.The Rules and Regulations are effective JANUARY 1, 1993 and are to be applied prospectively.Section 2. DEFINITIONS. The following words, terms and phrases when used in this Articleshall have the following meanings except 1) when the context clearly indicates a different meaningor 2) when the definition of such word or phrase conflicts with the same definition as contained inArticle I, Section 1 (“Definitions”) of the Occupational Tax Ordinance, in which case theOccupational Tax Ordinance definition will govern:2.1 “Person” shall mean any natural person. Whenever the word “Person” is used in anyclause prescribing and imposing a penalty in the nature of a fine or imprisonment, the wordas applied to a partnership or other form of unincorporated enterprise shall mean the partnersor members thereof, and as applied to corporations shall mean the officers and directorsthereof.2.2 “Trade, Occupation, and Profession” shall mean and include the doing of any kind ofwork, the rendering of any kind of personal services, or the holding of any kind of position222

or job within the City of Birmingham, Alabama by any clerk, laborer, tradesman, manager,official, or other employee, including any nonresident of the City of Birmingham who isemployed by any employer as defined in this section, where the relationship between theindividual performing the services and the person for whom such services are rendered is, asto those services, the legal relationship of employer and employee, including also a partnerof a firm or an officer of a firm or corporation, if such partner or officer receives a salary forhis personal services rendered in the business of such firm or corporation, but they shall notmean or include domestic servants employed in private homes or businesses, professions oroccupations for which occupational license fees are required to be paid under any GeneralLicense Code of the City.The words "Trade, Occupations and Professions" shall also mean and include the holding ofany kind of office or position, either by election or appointment, by any federal, state, countyor city officer or employee where the services of such official or employee are renderedwithin the City of Birmingham.2.3 “Employee” shall mean and include any person engaging in or following any trade,occupation or profession within the meaning of sub-section 2.2 of this section. (See ArticleI, Section 1(d) of the Occupational Tax Ordinance.)2.4 “Employer” shall mean and include any person, business, firm, corporation, partnership,association or any other kind of organization or profession in the City of Birmingham withinthe meaning of sub-section 2.2 of this section. (See Article I, Section 1(e) of theOccupational Tax Ordinance.)2.5 “Licensee” shall mean and include any person required to file a return or to pay alicense fee under the Occupational Tax Ordinance.2.6 “City” shall mean the City of Birmingham, Alabama.2.7 “Director of Finance”. The words “Director of Finance” shall mean the Director ofFinance of the City of Birmingham or his duly authorized agent.2.8 “Gross Receipts and Compensation”. See Article II, Section 6 (“Items of GrossReceipts and Compensation”) hereunder for the definition of, and items included in grossreceipts and compensation; and see Article II, Section 7 (“Items Not Constituting GrossReceipts and Compensation”) hereunder for items excluded from gross receipts andcompensation.Section 3. IMPOSITION OF OCCUPATIONAL LICENSE FEE; RATE OF TAX.3.1 License Fee Required. It shall be unlawful for any person to engage in or follow any trade,occupation or profession as defined in Section 1 of the Occupational Tax Ordinance within the City223

on and after the 1st of December, 1970, without paying occupational license fees for the privilege ofengaging in any Trade, Occupation, or Profession, which occupational license fees shall bemeasured by one percent (1%) of the gross receipts and compensation of each such person.3.2 When Gross Receipts and Compensation Deemed to Have Been Earned in the City. Grossreceipts and compensation are deemed to have been received from, entitled to be received from orgiven credit for by the employer when the work done or personal services are rendered by theemployee inside the City and results in actual receipt by the employee or entitlement to a receipt byor credit to the Employee, regardless of where or when the payment is to be made or received.Section 4. APPORTIONMENT OF GROSS RECEIPTS AND COMPENSATION WHENTRADE, OCCUPATION OR PROFESSION ENGAGED IN BOTH INSIDE AND OUTSIDETHE CITY; COMPUTATION OF LICENSE FEE.4.1 Apportionment of Gross Receipts and Compensation. When Gross Receipts andCompensation are earned by an Employee and work is done or personal services rendered by suchEmployee both within and without the City, the license fee shall be measured by the Gross Receiptsand Compensation earned as a result of work done or personal services rendered within the City.Employers shall multiply the total Gross Receipts and Compensation of each said Employee’searnings both within and without the City by a fraction whose numerator is the days spent workingor rendering personal services in the City and whose denominator is the total days working orrendering personal services by the employee within and without the City and shall treat the result asthe gross receipts and compensation subject to the license fee imposed by the Occupational TaxOrdinance.4.2 Requirement to Keep Records. Each employer with one or more employees working bothwithin or without the City shall keep accurate records of days working or rendering personalservices within and without the City, and with respect to each such employee, the employer shallremit the occupational license fees withheld, as required in Article I, Section 5 of the OccupationalTax Ordinance. For purposes of the required withholding of occupational license fees and of therequired monthly remittances of occupational license fees withheld, employers are permitted toestimate, using a fair and reasonable method consistently applied, the portion of the employee's daysspent within the City on the basis of the employee's prior year's experience; provided, however, thatthe employer shall annually reconcile and pay over the license fee due on each said employee's grossreceipts and compensation based upon such employee's days spent working or rendering personalservices within and without the City. Such records shall be kept and maintained by each suchemployer for not less than five (5) years subsequent to the date such compensation was earned.Section 5. RESPONSIBILITY OF EMPLOYERS TO WITHHOLD, ACCOUNT FOR,REPORT, AND REMIT OCCUPATIONAL LICENSE FEES.224

5.1 Employer Obligated to Withhold License Fee From Payments of Gross Receipts andCompensation. Each employer shall withhold at the time of payment of gross receipts andcompensation (as hereinafter defined) to any employee from such payment of gross receipts andcompensation the license fee then due from each such employee. Each employer who is notified ofor discovers an underpayment by the employer of the license fee shall (i) correct the previouslysubmitted returns which had shown the amount which was under withheld, and (ii) remit payment ofthe license fee not previously paid over, together with any applicable penalty and interest as outlinedin Article I, Section 13 of the Occupational Tax Ordinance.5.2 Payment/Remittance of Withheld Occupational License Fees. Every employer is obligatedto withhold occupational license fees for gross receipts and compensation from payments of wages,salaries, commissions or fees, make the return required by Section 5 of the Occupational TaxOrdinance and at the time of the filing thereof, pay to the City the amount of the occupational licensefees shown as due thereon.Section 6. ITEMS OF GROSS RECEIPTS AND COMPENSATION. Article I, Section 1(f) ofthe Occupational Tax Ordinance defines the terms “Gross Receipts” and “Compensation”, as havingthe same meaning, which terms include, but are not limited to, the Atotal of the following itemswhich a person receives from or is entitled to receive from or be given credit for by his Employer forany work done or personal services rendered in any trade, occupation, or profession...” Thedetermination of whether an item constitutes gross receipts and compensation is to be made withoutconsideration of where or when the payment, entitlement or credit is to be made or received andwithout consideration of who is the payor or obligor. Pursuant to Article I, Section 1 (f) of theOccupational Tax Ordinance, the following items of gross receipts and compensation earned by anemployee are subject to the license fee:6.1 Salaries. Salaries, bonuses, overtime pay or incentive payments earned by a Person, whetherreceived directly or through an agent:(a)(b)(c)(d)(e)as an official or employee, or both, of a corporation;as an official or employee (as distinguished from a partner or member) of apartnership or other association;as an employee (as distinguished from the proprietor) of a business conducted by anindividual owner;as an official or employee (whether elected or appointed, enlisted or commissioned)of a governmental agency; oran official or employee of any other entity.225

6.2 Wages. Wages, bonuses, overtime pay or incentive payments earned by a Person, whetherreceived directly or through an agent:(a)(b)whether based upon hourly, daily, weekly, semimonthly, monthly, annual, unit ofproduction or piecemeal rates; andwhether paid by an individual, nonprofit association, corporation, partnership,fiduciary, governmental agency or any business or other entity.6.3 Commissions. Commissions earned by an Employee from his Employer whether receiveddirectly or through an agent, for personal services rendered regardless of how such commissions arecomputed, including any amounts paid by the Employer and received by the Employee as a drawingaccount exceeding the commissions earned.6.4 Fees. Fees earned by an Employee, whether received directly or through an agent, for personalservices rendered regardless of how computed.6.5 Vacation Pay, Sick Pay, Holiday Payments, Etc. Vacation pay, sick pay, and holidaypayments received by an Employee during periods of absence from work; payments for accrued,unused vacation, sick or holiday days received by an Employee regardless whether such paymentsare received during periods of absence from work or not.6.6 Employee Elective Contributions to Qualified and Non-Qualified Deferred CompensationPlans. Amounts earned by an Employee and which said Employee has elected to defer receipt offrom his Employer pursuant to a cash or deferred arrangement election by the Employee or a salaryreduction agreement between the Employer and the Employee. This would include electivedeferrals under plans such as Section 401(k) plans, Section 403(b) plans and similar plans whichallow for a salary reduction.6.7 Non-Cash Fringe Benefits. Non-cash fringe benefits received by an Employee from hisEmployer not excluded under Section 7 (Items Not Constituting Gross Receipts and Compensation)and having a value of $100.00 or more including the fair market value of property or servicesreceived as Compensation by an Employee and paid by the Employer where such compensation isnot in the ordinary course of business. Non-cash fringe benefits may be valued for purposes of theimposition of the license fee using any reasonable method or any reasonable basis consistentlyapplied by the Employer including the use of valuation methods for federal income tax reportingpurposes.6.8 Severance and Separation Payments. Payments made by an Employer to an Employee,whether at the time of separation or following separation from service with the Employer, to theextent that said payments represent vacation pay, sick pay, severance pay, early retirement buy-outsand other benefits accrued pursuant to any Employer and Employee relationship if such benefitswould be subject to the occupational license fee if they were paid to the active Employee. Includedare payments which are made in lieu of any payment which the Employer is obligated to make to or226

on behalf of the Employee arising from the employment of the Employee, to the extent that suchpayments would be subject to the occupational license fee if they were made to an active Employee.6.9 Expense Accounts. Allowances and reimbursements paid by an Employer to an Employee forexpenses incurred by the Employee in the trade or business of the Employer, which sums are notaccounted for by the Employee to the Employer as ordinary and necessary trade or businessexpenses of the Employer.6.10 Non-De Minimis Awards in Excess of $100.00. Non-De Minimis awards in excess of onehundred dollars ($100.00) received by an Employee from his Employer whether received directly orthrough an agent of the Employer.6.11 Insurance Premiums Paid by the Employer for Group Term Life Insurance Coverage InExcess of $50,000. The value of group term life insurance the Employer provides to an Employeefor coverage over $50,000. The Employer may use a valuation method used for federal income taxreporting purposes.6.12 Imputed Income on Personal Use of Automobile. The value of the personal use by anEmployee of an Employer-provided automobile. The value of personal use of automobiles may bedetermined by using any reasonable method consistently applied by the Employer including the useof valuation methods used for federal income tax reporting purposes.6.13 Country Club Dues/Memberships. The value of the personal use by an Employee of Countryclub dues/memberships paid for by the Employer or reimbursed by the Employer. The personal useof country club and similar memberships may be valued for purposes of the imposition of the licensefee using any reasonable method or any reasonable base consistently applied by the Employerincluding the use of valuation methods for federal income tax reporting purposes.6.14 Other Items of Gross Receipts and Compensation. All other forms of consideration havingmonetary value, earned by an employee, due from an employer for the performance of any activitysubject to the license fee and not expressly exempt under Article I, Section 3.1 of the OccupationalTax Ordinance or herein (See Article II, Section 7 and Section 10.)Section 7. ITEMS NOT CONSTITUTING GROSS RECEIPTS AND COMPENSATION.The following items of payment and benefits from or on behalf of an employer to or for the credit ofan employee are not considered gross receipts and compensation under the Occupational TaxOrdinance:7.1 Unemployment Compensation. Unemployment compensation payments made by anygovernmental agency.7.2 Death Benefits. Death benefits payable to the beneficiary of an Employee or to his estate,whether payable in a single sum or otherwise.227

7.3 Workmen's Compensation. Amounts received under the Workmen's Compensation Act ascompensation for a disability sustained during the course of employment, together with any amountof damages received by suit or agreement on account of such disability.7.4 Allowances and Reimbursements for Expenses. Allowances and reimbursements paid by anEmployer to an Employee for expenses actually incurred by the Employee in the trade or business ofthe Employer, which sums are accounted for by the Employee to the Employer as ordinary andnecessary trade or business expenses of the Employer.7.5 Strike Benefits. Strike pay benefits paid from a fund which is established and/or replenished, inwhole or in part, from the Employee's wages.7.6 Employer Contributions To Employee Welfare Benefit Plans. Employer's Contributions forlife, health and accident, disability and similar welfare benefit plans whether the plans are insured,self-insured or otherwise.7.7 Amounts Paid Under Qualified and Non-Qualified Deferred Compensation Plans. Amountspaid under qualified and non-qualified deferred compensation plans at withdrawal.7.8 Student Grants. Stipends, honorariums, grants and other payments made to students to theextent such payments are conditioned only upon the recipient's pursuit of studies and/or participationin athletic or other intercollegiate competition, and scholarships and other non-cash fringe benefitsreceived by duly registered students from the school, college or university in which they areenrolled. To the extent that such payments are made for services rendered by the student and anEmployer-Employee relationship exists between the payor and the student, the payments areincluded in Gross Receipts and Compensation.7.9 Exemptions Afforded by Treaty. Any wages, salaries or other compensation paid to a foreignnational to the extent that such payments are exempt from state and local taxation by a treaty of theUnited States.7.10 Employer Contributions to Qualified and Non-qualified Deferred Compensation PlansNot Arising from Employee Election. Contributions to qualified and non-qualified deferredcompensation plans by employers, other than contributions as provided in Section 6.6 herein.7.11 Flexible Benefit Plan Payments. Payments by Employers to cafeteria plans, flexible benefitplans, flex plans or plans of similar import, which provide the opportunity for Employees to elect toreduce their wages for federal income tax purposes and contribute such amount to such plans to payfor welfare benefits such as medical insurance or expenses, dependent care expenses, groupdisability insurance, etc., not otherwise paid for by the Employer.7.12 Stock Options, Stock Grants and Bargain Stock Purchases from Employer. Employergranted stock options, stock grants and bargain stock purchases shall not be included in the Gross228

Receipts of said Employee at the time of grant nor at the time of exercise or at any other timeincluding stock grants subject to a substantial risk of forfeiture under Title 26 United States CodeSection 83.7.13 Moving Expenses. Allowances and reimbursements paid by an Employer to an Employee forexpenses incurred in moving to the location of the Employer.7.14 Payment of Parking by Employer. Parking (i) paid or provided by the employer for thebenefit of the employee or (ii) reimbursement by the employer for the benefit of the employee or (iii)reimbursement by the employer of parking expenses actually incurred by the employee.7.15 Dependent Child Care Assistance. Dependent child care expenses paid by the Employer forthe benefit of the Employee, reimbursed by the Employer or Employer-provided dependent childcare services.7.16 Employee Discounts. Discounts provided by an Employer to employees on the selling price ofproperty or services offered for sale to customers in the normal business of the Employer.7.17 Educational Assistance Payments. Educational assistance provided by the Employer to anEmployee under an Employer-provided educational assistance program.7.18 Distributions from Qualified Pension and Unqualified Compensation Plans. Amounts paidfrom retirement plans or similar arrangements including amounts from pension plans, profit sharingplans, stock bonus plans, or employee stock ownership plans whether or not such plans are qualifieddeferred compensation plans pursuant to Title 26 United States Code, Section 401(a) ornon-qualified deferred compensation plans or arrangements.7.19 Employee Achievement Awards in Excess of $100.00. Employee achievement awards inexcess of one hundred dollars ($100.00) received by an employee from his employer whetherreceived directly or through an agent of the employer that are not taxable under Title 26 UnitedStates Code Section 74 shall not be taxable.Section 8. PERSONS EXEMPT FROM OCCUPATIONAL LICENSE FEE.8.1 Domestic Servants. Gross Receipts and Compensation earned by domestic servants.Section 9. RETURNS REQUIRED OF LICENSEES. The failure of or omission by an Employerto withhold or pay over occupational license fees due under the Occupational Tax Ordinance shallnot relieve an employee, with respect to which such failure or omission occurred, from the paymentof such occupational license fees due and compliance with the requirements for making returns asprovided in the Occupational Tax Ordinance. See Section 5 of the Occupational Tax Ordinance.229

Section 10. REQUEST FOR RULING ON ITEMS OF COMPENSATION. Any taxpayer mayrequest a ruling on the determination of whether items of compensation are included in grossreceipts and compensation or are not to be included in gross receipts and compensation as a measureof the taxes due and payable as levied by this ordinance. Such requests shall be made in writing tothe Finance Department, and shall contain all pertinent facts relating to the item(s) in question.Adopted by the Council of theCity of BirminghamDecember 23, 1997A true copy.PAULA R. SMITH, City Clerk230

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THE SALES TAX CODEAdopted by Ordinance No. 97-185on December 23, 1997Effective January 1, 1998and continuing in effect until amended or repealedAmended by Ordinance No. 98-108 adopted 06/30/98Amended by Ordinance No. 98-181 adopted 11/17/98Amended by Ordnance No. 99-210 adopted 12/21/99Amended by Ordinance No. 00-209 adopted 12/12/00Amended by Ordinance No. 02-175 adopted 12/10/02Amended by Ordinance No. 07-234 adopted 12/18/07232

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CITY OF BIRMINGHAM, ALABAMAORDINANCE NO. 97-185AN ORDINANCE FOR THE LEVY AND ASSESSMENT OF SALES TAXES.BE IT ORDAINED by the Council of the City of Birmingham, Alabama pursuant to Section 11-51-200 through 11-51-207 Code of Alabama 1975, as follows:Section 1. DEFINITIONS. The following words, terms and phrases when used in this ordinanceshall have the following meanings except 1) when the context clearly indicates a different meaningor 2) when the definition of such word or phrase conflicts with the same definition as contained inSection 40-23-1 or Section 40-2A-3 Code of Alabama 1975, in which case the State law definitionwill govern:(a) “Automotive vehicle” shall include a power shovel, drag line, crawler, crawler crane, ditcher, orany similar machine which is self-propelled, in addition to self-propelled machines which are usedprimarily as instruments of conveyance.(b) “Business” as used in this ordinance, shall include all activities engaged in, or caused to beengaged in, with the object of gain, profit, benefit or advantage, either direct or indirect, and notexcepting sub-activities producing marketable commodities used or consumed in the main businessactivity, each of which sub-activities shall be considered business engaged in, taxable in the class inwhich it falls.(c) “City” means the City of Birmingham, Alabama.(d) “Department” means the Department of Finance of the City of Birmingham, and includes theDirector of Finance.(e) “Director” or “Director of Finance” means the Director of Finance of the City of Birmingham,Alabama, or his or her duly authorized agent.(f) “Final Assessment” means the final notice of value, underpayment, or nonpayment of any taxadministered by the department.(g) “Gross Proceeds of Sales” means the value proceeding or accruing from the sale of tangiblepersonal property (and including the proceeds from the sale of any property handled on consignmentby the taxpayer), including merchandise of any kind and character without any deduction on account234

of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, anyconsumer excise taxes that may be included within the sales price of the property sold, or any otherexpenses whatsoever, and without any deductions on account of losses; provided that cash discountsallowed and taken on sales shall not be included, and “gross proceeds of sales” shall not include thesale price of property returned by customers when the full sales price thereof is refunded either incash or by credit. Said term “gross proceeds of sales” shall also mean and include the reasonableand fair market value of any tangible personal property previously purchased at wholesale which iswithdrawn or used from the business or stock and used or consumed in connection with a business,and shall also mean and include the reasonable and fair market value of any tangible personalproperty previously purchased at wholesale which is withdrawn from the business or stock and usedor consumed by any person so withdrawing the same, except property which has been previouslywithdrawn from such business or stock and so used and consumed with respect to which propertythe tax has been paid because of such previous withdrawal, use or consumption, except propertywhich enters into and becomes an ingredient or component part of tangible personal property orproducts manufactured or compounded for sale as provided in sub-section (x) and not for thepersonal and private use or consumption of any person so withdrawing, using, or consuming thesame, and except refinery, residue, or fuel gas, whether in a liquid or gaseous state, that has beengenerated by, or is otherwise a by-product of, a petroleum-refining process, which gas is thenutilized in the process to generate heat or is otherwise utilized in the distillation of refining ofpetroleum products. In the case of the retail sale of equipment, accessories, fixtures, and othersimilar tangible personal property used in connection with the sale of commercial mobile services asdefined herein, or in connection with satellite television services, at a price below cost, “grossproceeds of sale” shall only include the stated sales price thereof and shall not include any salescommission or rebate received by the seller as a result of the sale. As used herein, the term“commercial mobile services” shall have the same meaning as that term has in Title 47 U.S.C.Sections 153(n) and 332(d), as in effect from time to time.(h) “Gross Receipts” means the value proceeding or accruing from the sale of tangible personalproperty, including merchandise and commodities of any kind and character, all receipts actual andaccrued, by reason of any business engaged in (not including, however, interest, discounts, rentals ofreal estate or royalties) and without any deduction on account of the cost of the property sold, cost ofthe materials used, labor or service cost, interest paid, any consumer excise taxes that may beincluded in the sales price of the property sold or any other expenses whatsoever and without anydeductions on account of losses. The term “gross receipt” shall also mean and include thereasonable and fair market value of any tangible personal property previously purchased atwholesale which is withdrawn or used from the business or stock and used or consumed inconnection with said business, and shall also mean and include the reasonable and fair market valueof any tangible personal property previously purchased at wholesale which is withdrawn from thebusiness or stock and used or consumed by any person so withdrawing the same, except propertywhich has been previously withdrawn from such business or stock and so used or consumed andwith respect to which property the tax has been paid because of such previous withdrawal, use orconsumption, except property which enters into and becomes an ingredient or component part oftangible personal property or products manufactured or compounded for sale as provided in subsection(x) and not for the personal and private use or consumption of any person so withdrawing,235

using or consuming the same, and except refinery, residue, or fuel gas, whether in a liquid orgaseous state, that has been generated by, or is otherwise a by-product of, a petroleum-refiningprocess, which gas is then utilized in the process to generate heat or is otherwise utilized in thedistillation of refining of petroleum products.(i ) “Notice of Appeal of Final Assessment” means any written notice sufficient to identify thename of the taxpayer or other party appealing, the specific matter appealed from, the basis for thatappeal, and the relief sought.(j) “Person” or “Company” herein used interchangeably includes any individual, firm, partnership,co-partnership, association, corporation, receiver, trustee or any other group or combination actingas a unit and the plural as well as the singular number, unless the intention to give a more limitedmeaning is disclosed by the context.(k) “Petition for Refund” means a written request for a refund of tax previously paid, including inthe form of an amended return. Unless otherwise provided by law, such request shall includesufficient information to identify the amount of tax overpaid, the taxpayer, the period included, thereasons for the refund and sufficient documentation as required by the Director of Finance.(l) “Petition for Review” means a written document filed with the department in response to apreliminary assessment in which the taxpayer sets forth reasonably specific objections for thepreliminary assessment.(m) “Preliminary Assessment” shall mean the preliminary notice of value or underpayment of anytax administered by the department.(n) “Prepaid Telephone Calling Card”. A sale of a prepaid telephone calling card or a prepaidauthorization number, or both, shall be deemed the sale of tangible personal property subject to thetax imposed on the sale of tangible personal property pursuant to this ordinance.(o ) “Private Auditing or Collecting Firm” means any person in the business of collecting, throughcontract or otherwise, local sales taxes for the City of Birmingham, or auditing any taxpayer,through the examination of books and records, for the City of Birmingham.(p) “Return” shall mean any report, document, or other statement required to be filed with thedepartment for the purpose of paying, reporting, or determining the proper amount of value or taxdue.(q) “Sale” or “Sale” includes installment and credit sales and the exchanges of properties as well asthe sale thereof for money, every closed transaction constituting a sale. Provided, however, atransaction shall not be closed or a sale completed until the time and place when and where title istransferred by the seller or seller’s agent to the purchaser or purchaser’s agent, and for the purpose ofdetermining transfer of title, a common carrier or the U.S. Postal Service shall be deemed to be theagent of the seller, regardless of any F.O.B. point and regardless of who selects the method of236

transportation, and regardless of by whom or the method by which freight, postage, othertransportation charge is paid. Provided further that, where billed as a separate item to and paid bythe purchaser, the freight, postage, or other transportation charge paid to a common carrier or theU.S. Postal Service is not part of the selling price.(r) “Sale at retail” or “retail sale” shall mean all sales of tangible personal property except thosedefined below as wholesale sales. The quantities of goods sold, or prices at which sold, areimmaterial in determining whether or not a sale is at retail. Sales of building materials to contractors,builders, or landowners for resale or use in the form of real estate are retail sales in whateverquantity sold. Sales of building materials, fixtures, or other equipment to a manufacturer or builderof modular buildings for use in manufacturing, building or equipping a modular building ultimatelybecoming a part of real estate situated in the City are retail sales, and the use, sale or resale of suchbuilding shall not be subject to the tax. Sales of tangible personal property to undertakers andmorticians are retail sales and subject to the tax at the time of purchase, but are not subject to the taxon resale to the consumer. Sales of tangible personal property or products to manufacturers, quarryoperators, mine operators, or compounders, which are used or consumed by them in manufacturing,mining, quarrying or compounding and do not become an ingredient or component part of thetangible personal property manufactured or compounded as provided in sub-section (x) are retailsales.The term “sale at retail” or “retail sale” shall also mean and include the withdrawal, use, orconsumption of any tangible personal property by anyone who purchases same at wholesale, exceptproperty which has been previously withdrawn from the business or stock and so used or consumedand with respect to which property the tax has been paid because of such previous withdrawal, useor consumption, except property which enters into and becomes an ingredient or component part oftangible personal property or products manufactured or compounded for sale as provided in subsection(x) and not for the personal and private use or consumption of any person so withdrawing,using or consuming the same; and such wholesale purchaser shall report and pay the taxes thereon;and except refinery, residue, or fuel gas, whether in a liquid or gaseous state, that has been generatedby, or is otherwise a by-product of, a petroleum-refining process, which gas is then utilized in theprocess to generate heat or is otherwise utilized in the distillation of refining of petroleum products.In the case of the sale of equipment, accessories, fixtures, and other similar tangible personalproperty used in connection with the sale of commercial mobile services as above defined in Agrossproceeds of sales”, or in connection with satellite television services, at a price below cost, the term“sale at retail” and “retail sale” shall include those sales, and those sales shall not be taxable as awithdrawal, use or consumption of such tangible personal property.(s) “Tax” shall mean any amount, including applicable penalty and interest, levied or assessedagainst a taxpayer and which the department is required or authorized to administer under theprovisions of Alabama law.(t) “Tax year” or “taxable year” means the calendar year.237

(u) “Taxpayer” means any person subject to or liable for taxes herein levied; any person required tofile a return with respect to, or to remit the tax herein levied, or to report any information or value tothe department, or its designee; or any person required to obtain or holding any interest in anylicense issued by the department, or its designee, or any person that may be affected by any act orrefusal to act by the department, or its designee, or to keep any records required by this ordinance.(v) “Taxpayer’s Authorized Representative” means any individual with written authority or powerof attorney to represent a taxpayer before the department; provided however, that nothing hereinshall be construed as entitling any such individual who is not a licensed attorney to engage in thepractice of law.(w) “Taxpayers’ Bill of Rights Pamphlet” means a written pamphlet to be distributed by thedepartment to all taxpayers whose books and records are being examined by the department, at orbefore the commencement of an audit, explaining in simple and non-technical terms, the role of thedepartment and the rights of the taxpayer whose books and records are being examined by thedepartment during the examination and which shall be promptly revised from time to time to reflectany changes in the applicable law or rules.(x) “Wholesale sale” or “sale at wholesale” means any one of the following:1. A sale of tangible personal property by wholesalers to licensed retail merchants, jobbers,dealers, or other wholesalers for resale and does not include a sale by wholesalers to users orconsumers, not for resale.2. A sale of tangible personal property or products including iron ore, and including thefurnished container and label of such property or products, to a manufacturer or compounderwhich enter into and become an ingredient or component part of the tangible personalproperty or products which such manufacturer or compounder manufactures or compoundsfor sale, whether or not such tangible personal property or product used in manufacturing orcompounding a finished product is used with the intent that it becomes a component of thefinished product; provided, however, that it is the intent of this ordinance that no capitalequipment, machinery, tools or product shall be included in the term “wholesale sale”. Theterm “capital equipment, machinery, tools, or product” shall mean property that is subject todepreciation allowances for Alabama income tax purposes.3. A sale of containers intended for one-time use only, and the labels thereof, when suchcontainers are sold without contents to persons who sell or furnish such containers alongwith the contents placed therein for sale by such persons.4. A sale of pallets intended for one-time use only when such pallets are sold without contentsto persons who sell or furnish such pallets along with the contents placed thereon for sale bysuch persons.238

5. A sale to a manufacturer or compounder, of crowns, caps, and tops intended for one-time useemployed and used upon the containers in which such manufacturer or compounder marketshis products.6. A sale of containers to persons engaged in selling or otherwise supplying or furnishing babychicks to growers thereof where such containers are used for the delivery of such chicks or asale of containers for use in the delivery of eggs by the producer thereof to the distributor orpacker of such eggs even though such containers used for delivery of baby chicks or eggsmay be recovered for reuse.7. A sale of bagging and ties used in preparing cotton for market.8. A sale to meat packers, manufacturers, compounders, or processors of meat products of allcasings used in molding or forming wieners and Vienna sausages even though such casingsmay be recovered for reuse.9. A sale of commercial fish feed including concentrates, supplements, and other feedingredients when such substances are used as ingredients in mixing and preparing feed forfish raised to be sold on a commercial basis.10. A sale of tangible personal property to any person engaging in the business of leasing orrenting such tangible personal property to others, if such tangible personal property ispurchased for the purpose of leasing or renting it to others under a transaction subject to theprivilege or license tax levied in Article 4, Chapter 12, Title 40 of the Code of Alabama,1975, against any person engaging in the business of leasing or renting tangible personalproperty to others.11. A purchase or withdrawal of parts or materials from stock by any person licensed under thisordinance where such parts or materials are used in repairing or reconditioning the tangiblepersonal property of a licensed person, which tangible personal property is a part of the stockof goods of such licensed person, offered for sale by him, and not for use or consumption ofsuch licensed person.(y) The use within this City of tangible personal property by the manufacturer thereof, as buildingmaterials in the performance of a “construction contract”, shall, for the purposes of this ordinancebe considered as a retail sale thereof by such manufacturer, who shall also be construed as theultimate consumer of such materials or property, and who shall be required to report such transactionand pay the sales tax thereon, based upon the reasonable and fair market price thereof at the time andplace where same are used or consumed by him or it. Where the contractor is the manufacturer orcompounder of ready-mix concrete or asphalt plant mix used in the performance of a contract,whether the ready-mix concrete or asphalt plant mix is manufactured or compounded at the job siteor at a fixed or permanent plant location, the tax applies only to the cost of the ingredients thatbecome a component part of the ready-mix concrete or the asphalt plant mix. The provisions of this239

sub-section shall not apply to any tangible personal property which is specifically exempted from thetax levied in this ordinance.(z) The sale of “lumber” by a lumber manufacturer to a trucker for resale is a sale at wholesale assales are defined herein where the trucker is either a licensed dealer in lumber or, if a resident ofAlabama, has registered with the Alabama Department of Revenue, and has received there from acertificate of registration or, if a nonresident of this State purchasing lumber for resale outside theState of Alabama, has furnished to the lumber manufacturer his name, address and vehicle licensenumber of the truck in which the lumber is to be transported, which name, address, and vehiclelicense number shall be shown on the sales invoices rendered by the lumber manufacturer. Taxpayermust present such current certificate of registration to the Director of Finance upon request. (Section40-23-1(c), Code of Alabama, 1975)(aa) The dispensing or transferring of “ophthalmic materials”, including lenses, frames, eyeglasses,contact lenses, and other therapeutic optic devices to a patient by a licensed ophthalmologist, as apart of his or her professional service, shall not, for purposes of this ordinance be deemed orconsidered to constitute a sale, subject to the City sales tax. The licensed ophthalmologist shall beconsidered the ultimate consumer of the ophthalmic materials and shall have no responsibility orduty pursuant to this ordinance for the collection of the City sales tax. The sale of the ophthalmicmaterials to a licensed ophthalmologist by a supplier thereof shall be considered a retail sale subjectto the City sales tax, and the supplier shall be responsible for collecting sales tax from the licensedophthalmologist. In no event shall the providing of professional services in connection with thedispensing or transferring of ophthalmic materials by a licensed ophthalmologist or optometrist beconsidered a sale subject to the municipal sales tax. All transfers of ophthalmic materials byopticians or optometrists shall be considered retail sales subject to municipal sales tax. The termAsupplier” shall include but not be limited to optical laboratories, ophthalmic material wholesalers,or anyone selling ophthalmic materials to ophthalmologists. (Section 40-23-1(d) Code of Alabama,1975)(bb) Notwithstanding the above, the withdrawal, use, or consumption of a manufactured product bythe manufacturer thereof in “quality control testing” performed by employees or independentcontractors of the taxpayer, for purposes of this ordinance, shall not be deemed or considered toconstitute a transaction subject to sales tax, nor shall a gift by the manufacturer of a manufacturedproduct, withdrawn from the manufacturer’s inventory, to an entity listed in Title 26 U.S.C. Sections170(b) or (c), be considered a transaction subject to sales tax. (Section 40-23-1(e), Code ofAlabama, 1975)(cc) References to “Code of Alabama 1975” shall mean such sections as are currently in effect andas it or they may be amended.(dd) Where the phrase “reasonable cause” is used in this ordinance it shall include, but not belimited to, those instances in which the taxpayer has acted in good faith. The burden of provingreasonable cause shall be on the taxpayer.240

SECTION 1.Section 2. PROPERTY TAXED; PERSON LIABLE; APPLICABILITY; TAX IMPOSED-AGRICULTURAL MACHINERY AND EQUIPMENT.2.1 PROPERTY TAXED; PERSON LIABLE; APPLICABILITY. Pursuant to Section 40-23-2Code of Alabama 1975, there is hereby levied, in addition to all other taxes of every kind nowimposed by law, and shall be collected as herein provided, a privilege or license tax against theperson on account of the business activities and in the amount to be determined by the application ofrates against gross sales, or gross receipts, as the case may be, as follows and which shall becollected as herein provided:(a) General Rate. Upon every person, firm or corporation, including the State of Alabama, and itsAlcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, the University ofAlabama, Auburn University and all other institutions of higher learning in the state, whether suchinstitutions be denominational, state, county or municipal institutions, any association or otheragency or instrumentality of such institutions engaged or continuing within this City in the businessof selling at retail any tangible personal property whatsoever, including merchandise andcommodities of every kind and character, (not including, however, bonds or other evidences of debtsor stocks, nor sales of material and supplies to any person for use in fulfilling a contract for thepainting, repair, or reconditioning of vessels, barges, ships and other water craft and commercialfishing vessels of over five (5) tons load displacement as registered with the U.S. Coast Guard andlicensed by the State of Alabama Department of Conservation and Natural Resources), an amountequal to four percent (4%) of the gross proceeds of sales of the business except where a differentamount is expressly provided herein. Any person engaging or continuing in business as a retailer andwholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businessat the rates specified, when his books are kept so as to show separately the gross proceeds of sales ofeach business, and when his books are not so kept he or she shall pay the tax as a retailer, on thegross sales of the business.Where any used part, including tires, of an automotive vehicle or truck, trailer, semi trailer orhouse trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a newor rebuilt part or tire, the tax levied herein shall be paid on the net difference, that is, the price of thenew or used part or tire sold less the credit for the used part or tire taken in trade; provided, however,this provision shall not be construed to include batteries.(b) Amusement/Entertainment Rate. Upon every person, firm or corporation engaged, orcontinuing within this City, in the business of conducting, or operating places of amusement orentertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices,theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests,including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseballgames, (including athletic contests conducted by or under the auspices of any educational institutionwithin this State, or any athletic association thereof, or other association whether such institution or241

association be a denominational, a state, or county, or a municipal institution or association or astate, county, or city school, or other institution, association or school), skating rinks, race tracks,golf courses, or any other place at which any exhibition, display, amusement or entertainment isoffered to the public or place or places where an admission fee is charged, including public bathingplaces, public dance halls of every kind and description within the City, an amount equal to fourpercent (4%) of the gross receipts of any such business. Provided, however, notwithstanding anylanguage to the contrary in the prior portion of this ordinance, the tax provisions so specified shallnot apply to any athletic event conducted by a public primary or secondary school or any footballplayoff conducted by or under the auspices of the Alabama High School Athletic Association. Thetax amount which would have been collected pursuant to this sub-section shall continue to becollected by the public primary or secondary school but shall be retained by the school whichcollected it and shall be used by the school for school purposes.(c) Machine Rate. Upon every person, firm or corporation engaged or continuing within this Cityin the business of selling at retail machines used in mining, quarrying, compounding, processing andmanufacturing of tangible personal property, an amount equal to two percent (2%) of the grossproceeds of the sale of such machines. The term "machine", as herein used, shall include machinerywhich is used for mining, quarrying, compounding, processing or manufacturing tangible personalproperty, and the parts of such machines, attachments and replacements therefor, which are made ormanufactured for use on or in the operations of such machines and which are necessary to theoperation of such machines and are customarily so used.(d) Automotive Rate. Upon every person, firm or corporation engaged or continuing within thisCity in the business of selling at retail any automotive vehicle or truck trailer, semi trailer or housetrailer, or mobile home set-up materials and supplies including but not limited to steps, blocks,anchoring, cable pipes, and any other materials pertaining thereto, an amount equal to two percent(2%) of the gross proceeds of sale of said automotive vehicle or truck trailer, semi trailer or housetrailer, or mobile home set-up materials and supplies, provided, however, where a person subject tothe tax provided for in this sub-section withdraws from his or her stock in trade any automotivevehicle or truck trailer, semi trailer or house trailer for use by him or her or by his or her employeeor agent in the operation of such business, there shall be paid, in lieu of the tax levied herein, a fee offive dollars ($5) per year or part thereof during which such automotive vehicle, truck trailer, semitrailer or house trailer shall remain the property of the person. Each such year or part thereof shallbegin with the day or anniversary date, as the case may be of such withdrawal and shall run for thetwelve succeeding months or parts thereof during which such automotive vehicle, truck trailer, semitrailer or house trailer shall remain the property of such person.Where any used automobile vehicle or truck trailer, semi-trailer or house trailer is taken intrade or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the taxlevied herein shall be paid on the net difference, that is, the price of the new or used vehicle sold lessthe credit for the used vehicle taken in trade.Sales of automobiles, motorcycles, trucks, truck trailers, or semi trailers that will beregistered or titled outside Alabama that are exported or removed from Alabama within seventy-two242

(72) hours by the purchaser or his or her agent for first use outside Alabama are not subject tomunicipal sales tax. Sales of other vehicles such as mobile homes, motor bikes, all terrain vehicles,and boats do not qualify for the export exemption provision and are taxable unless the dealer canprovide factual evidence that the vehicle was delivered outside of Alabama or to a common carrierfor transportation outside Alabama. In order for the sale to be exempt from municipal sales tax, theinformation relative to the exempt sale shall be documented on forms approved by the Director ofFinance.(e) Vending Machine Rate. Upon every person, firm or corporation engaged or continuing withinthis City in the business of selling through coin operated dispensing machines, food and foodproducts for human consumption, not including beverages other than coffee, milk, milk products andsubstitutes therefor, there is hereby levied a tax equal to four percent (4%) of the cost of such food,food products and beverages sold through such machines, which cost for the purpose of this subsectionshall be the gross proceeds of sales of such business.2.2 Agricultural Machinery and Equipment - Tax Imposed; Rate. There is hereby levied,pursuant to Section 40-23-37 Code of Alabama 1975, a sales tax, upon every person, firm, orcorporation engaged or continuing within this City in the business of selling at retail any machine,machinery, or equipment which is used in planting, cultivating, and harvesting farm products, orused in connection with the production of agricultural produce or products, livestock, or poultry onfarms, and the parts of such machines, machinery, or equipment, attachments and replacementstherefor which are made or manufactured for use on or in the operation of such machine, machinery,or equipment, and which are necessary to and customarily used in the operation of such machine,machinery, or equipment, an amount equal to two percent (2%) of the gross proceeds of the salethereof. Provided, however, the two percent (2%) rate herein prescribed with respect to parts,attachments, and replacements shall not apply to any automotive vehicle or trailer designedprimarily for public highway use, except farm trailers used primarily in the production andharvesting of agricultural commodities.Where any used machine, machinery, or equipment which is used in planting, cultivating,and harvesting farm products, or used in connection with the production of agricultural produce orproducts, livestock, and poultry on farms is taken in trade or in a series of trades as a credit or partpayment on a sale of a new or used machine, machinery, or equipment, the tax levied herein shall bepaid on the net difference, that is, the price of the new or used machine, machinery or equipmentsold, less the credit for the used machine, machinery, or equipment taken in trade.Section 3. EXEMPTIONS.3.1 GENERAL. There are exempted from the provisions of this ordinance and from thecomputation of the amount of the tax levied, assessed or payable under this ordinance the grossproceeds of sales of tangible personal property or the gross receipts of any business which the City isprohibited from taxing under the constitution or laws of the United States or under the constitutionor laws of the State of Alabama, as now or hereafter amended, with particular reference to Article 1,243

Chapter 23, Title 40, Code of Alabama 1975, entitled "Sales Tax", as the same is now or hereafteramended and all acts supplemental thereto except where inapplicable or where herein otherwiseprovided, is adopted and made a part hereof by reference.3.2 SPECIAL. Special exemptions from the taxes imposed by this ordinance are allowed in allother instances where the Sales Taxes levied under Article 1, Chapter 23, Title 40, Code of Alabama1975 are exempted under any other provision of the Code of Alabama 1975.Section 4. LICENSE REQUIRED TOENGAGE IN BUSINESS. If any person, on or afterOctober 1, 1974, shall engage in or continue in any business for which a privilege tax is imposed bySection 2 of this ordinance, pursuant to Section 40-23-6 Code of Alabama 1975, as a conditionprecedent to engaging or continuing in such business, he shall apply for and obtain from thedepartment a license to engage in and to conduct such business for the current tax year upon thecondition that he shall pay the taxes accruing to the City of Birmingham, under the provisions of thisordinance, provided, that no license shall be issued to any person who has not complied with theprovisions of this ordinance, and no provision of this ordinance shall be construed as relieving anyperson from the payment of any license or privilege tax now or hereafter imposed by law.Section 5. FILING OF RETURNS AND PAYMENT OF TAX. The taxes levied under theprovisions of this ordinance, except as otherwise provided in sub-section (c) of this section, shall beadministered pursuant to Section 40-23-7 Code of Alabama 1975, and shall be due and payable inmonthly installments on or before the 20th day of the month next succeeding the month in which thetax accrues.(a) Due Date and Contents of Return; Payment of the Tax. On or before the 20th day of eachmonth, every person on whom the taxes levied by this ordinance are imposed shall report to thedepartment, on a form prescribed by the department, a true and correct statement showing:(1) The gross sales, the gross proceeds of sales, or gross receipts of his business, as thecase may be, for the next preceding month;(2) The amount of gross proceeds of sales or gross receipts which are not subject to thetax, or are not to be used as a measure of the taxes due by such person, and the naturethereof; and,(3) Such other information as the department may deem necessary.At the time of making such monthly report, such persons shall compute the taxes due and shall payto the City of Birmingham the amount of taxes shown to be due.(b) Taxpayer’s Responsibility When No Form Received. The department is authorized to provideprescribed printed forms necessary for compliance with the filing requirements outlined in this244

section. Failure of the taxpayer to receive forms from the department does not relieve the taxpayerof the responsibility of the timely reporting of the information required on the return, nor the timelypayment of the tax.(c) Tax Return Filing Elections.(1) Election to File Quarterly; Requirements.a. If the total amount of taxable sales for which any person is liable under thisordinance does not exceed five thousand dollars ($5,000) per month duringthe preceding calendar year, or, if the total tax liability due to the State ofAlabama for such sales during such period averages less than two hundreddollars ($200) per month during the preceding calendar year, a quarterlyreturn and remittance in lieu of the monthly returns may be made, by electionof the taxpayer to the department, on or before the twentieth (20th) day of themonth next succeeding the end of the quarter for which the tax is due, andunder such rules and regulations as may be prescribed in Section 40-23-7,Code of Alabama 1975.b. In order to file quarterly, the election shall be made in writing no later thanFebruary 20th of each year and shall be filed with the department. If suchelection is not timely made and in accordance with the provisions of this subsection,returns shall be due monthly as provided for in this section.(2) Election to File Yearly. Notwithstanding the above, if the total amount of taxablesales for which any person is liable under this ordinance does not exceed twohundred fifty dollars ($250) during the preceding calendar year, or, if the total taxliability due to the State of Alabama for such sales during such period is less than tendollars ($10) during the preceding calendar year, a yearly return and remittance shallbe made to the department, on or before the 20th day of January of each year. Inorder to file yearly, the election shall be made in writing and shall be filed with thedepartment. If such election is not timely made and in accordance with theprovisions of this sub-section, returns shall be due monthly as provided for in thissection.(d) Timely Mailing Treated As Timely Filing and Paying. The provisions outlined in this sectionfor the timely filing of any returns, payments, claims, statements or other documents shall beadministered as herein provided.(1) Date of Delivery. If any return, claim, statement, or other document required to befiled, or any payment required to be made, within a prescribed period or on or beforea prescribed date under the authority of any provision of this ordinance is, after suchperiod or such date, delivered by United States mail to the Finance Department or tothe department’s designated depository where such return, claim, statement, or other245

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 thedate of delivery or the date of payment, as the case may be; provided, however:(a)(b)Weekends and Holidays. When the due date falls on a Saturday, Sunday, orCity of Birmingham holiday, payment of the tax may be made withoutpenalty on the first working day following the due date.Mailing Requirements. The return, claim, statement, or other document, orpayment was, within the time prescribed in sub-section (1) above, depositedin the mail in the United States in an envelope or other appropriate wrapper,postage prepaid, properly addressed to the Finance Department or to thedepartment’s designated depository where such return, claim, statement, orother document is required to be filed, or to where such payment is requiredto be made.(2) Delivery By Method Other Than United States Mail. Returns, claims, statements,or other documents, or payments which are required under any provision of thisordinance which are delivered by any method other than by United States mail shallbe considered timely filed when such items are received in the Finance Departmentor the department’s designated depository on the due date prescribed.(3) Untimely Filing. Any return, claim, statement, or other document, or payment notreceived in accordance with the provisions of this section shall be deemed untimelyfiled and shall be assessed applicable penalties and interest as prescribed by therelevant sections of this ordinance.(e) Bulk Submissions. The department may accept, for reporting and payment of taxes due theCity, bulk submissions of reports, and under regulations promulgated by the department, paymentsowed to the City made on behalf of the taxpayer by its properly authorized representative wheresuch submissions are made using the appropriate form prescribed by the department, as provided inSection 11-51-210(d) Code of Alabama 1975. Any such bulk submissions of reports and paymentsshall include:1. The City’s assigned taxpayer identification number for each such taxpayer for eachtax paid; and,2. Sufficiently detailed information by which each taxpayer can be identified such thata determination can be made as to the amount and method of assessment of taxagainst such taxpayer for the City.The acceptance by the City of such bulk submissions shall not relieve the taxpayer on whose behalfsuch submissions were made from liability for any sales tax arising from an error or omission made246

y the taxpayer’s representative. Such bulk submission shall be signed by the taxpayer or itsproperly authorized representative.(f) Returns To Be Filed Even Though No Tax May Be Due. Where a return is required to be filedpursuant to a provision of this ordinance, such returns shall be filed in accordance with theprovisions outlined herein, provided that, a return should be filed for each reporting period, by thedue date required, even when no tax is due.Section 6. EXTENSION OF TIME FOR MAKING RETURN. In accordance with Section 40-23-7 Code of Alabama 1975, the Director of Finance, at his discretion, for reasonable cause, mayextend the time for making any return required under the provisions of this ordinance, however, thetime for filing any such return shall not be extended for a period greater than thirty (30) days fromthe date such return is due to be made and shall not prevent penalty and interest from accruingduring the period of such extension.Section 7. CREDIT SALES. Pursuant to Section 40-23-8 Code of Alabama 1975, any persontaxable under this ordinance having cash and credit sales may report such cash sales, and thetaxpayer shall thereafter include in each monthly report all credit collections made during the monthpreceding, and shall pay the taxes due thereon at the time of filing such report, but in no event shallthe gross proceeds of credit sales be included in the measure of the tax to be paid until collections ofsuch credit sales shall have been made.Section 8. OATHS. As provided in Section 40-23-10 Code of Alabama 1975, the monthly reportsherein required to be made are not required to be made under oath, but wherever in this ordinanceany report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent beforesome officer authorized to administer oaths, and any false statement to a material fact made withintent to defraud shall constitute perjury, and upon conviction thereof, the person so convicted shallbe punished as provided in Section 1-1-6 of the General Code of the City of Birmingham, 1980, asamended and as it may be amended.Section 9. MAINTENANCE OF RECORDS; INVESTIGATIVE POWERS; AUDIT ANDSUBPOENA AUTHORITY. The provisions of this section shall be administered in accordancewith the procedures set forth in Sections 40-23-9 and 40-2A-7(a) Code of Alabama 1975.9.1 RECORDS TO BE KEPT. It shall be the duty of every person engaging, or continuing, inthis City in any business for which a privilege tax is imposed by this ordinance to keep and preservean accurate and complete set of records of the gross sales, gross proceeds of sales and gross receiptsor gross receipts of sales of such business and such other books or accounts as may be necessary toallow the department to determine the correct amount of tax for which he is liable, or other recordsor information as may be necessary for the proper administration of any matters, under the247

provisions of this ordinance. It shall also be the duty of every person to keep and preserve, for aperiod of not less than five (5) years from the due date of the return on which the underlying tax isrequired to be reported, or five (5) years of the date the return is filed, whichever is later, all invoicesof goods, wares and merchandise purchased, for resale or otherwise, and all such receipts, books,invoices and other records shall be open for examination by the department, upon request, at areasonable time and location.(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 thedepartment. “Reasonable location” shall be considered to be the taxpayer’s place ofbusiness or the offices of the taxpayer’s authorized representative, provided suchbusiness or representative is located within a fifty (50) mile radius of the City ofBirmingham. Taxpayers maintaining records outside of this radius must makerecords available at City Hall or at such other location as agreed upon by thedepartment. The department, when conducting an audit, review or examination forverification, may, at its election, require any taxpayer conducting business within theCity to provide records, accounts, books, papers and other documents at a reasonabletime and reasonable place agreed upon by the department, as provided herein.Taxpayer May Be Assessed Reasonable Costs. As provided in Section 40-2A-6(d) Code of Alabama 1975, the department may assess and collect from thetaxpayer, the reasonable costs, based on the then current state government employeeper diem rates incurred by, or charged to, the City in connection with performing anexamination of the taxpayer’s books and records if the taxpayer received notice bycertified U.S. mail, return receipt requested, at least thirty (30) days prior to the dateon which the examination was to commence, and1. The taxpayer either failed or refused to respond or did not propose areasonable alternative date on which the examination was to commencewithin 15 days of receipt of notice of the pending examination, or if2. The taxpayer and the department agreed in writing as to an alternative dateon which the examination was to commence but the taxpayer then failed orrefused to permit reasonable access to its books and records on the alternativedate.(c)Selling at Wholesale and Retail. Any person selling both at wholesale and retailshall keep his books so as to show separately the gross proceeds of wholesale salesand the gross proceeds of retail sales. All sales shall be subject to tax in the absenceof such separate records.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 of248

computing and determining the correct amount of value or the correct amount of tax as provided forin Section 9.1. The Director of Finance is hereby authorized to examine any person under oathconcerning any gross receipts which were or should have been shown in a return, and to this end, hemay 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)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 tomaintain books and records pursuant to this ordinance, who fails or refuses tomaintain or provide such records and books, or permit inspection, as required herein,shall be subject to the provisions of Section 11 of this ordinance, and shall be subjectto contempt proceedings in the Circuit Court.9.3 AUDIT AND SUBPOENA AUTHORITY; ADDITIONAL REQUIREMENTS. Section40-2A-7(a), Code of Alabama 1975 outlines further requirements for the maintenance of records, inaddition to the record keeping requirements set out in Section 9.1 of this ordinance. Thedepartment’s authority to audit, to subpoena records, and to enter into contracts with privateexamining or collecting firms is granted pursuant to Act No. 98-191, the “Local Tax Procedures Actof 1998”, Act No. 98-192, the “Local Tax Simplification Act of 1998”, as well as Section 40-2A-7(a), Code of Alabama 1975, except where inapplicable or where herein otherwise provided.Section 10. REFUNDS.10.1 PETITIONS FOR REFUND.(a) Any taxpayer may file a petition for refund with the department for any overpayment of taxerroneously paid to the department as provided in Section 40-2A-7(c)(1) Code of Alabama 1975. Ifa final assessment for the tax has been entered by the department, a petition for refund of all or aportion of the tax may be filed only if the final assessment plus applicable interest has been paid infull prior to or with the filing of the petition for refund.(b) The petition for refund must be filed in writing jointly by the taxpayer who collected and paidover the tax to the department and the purchaser who paid the tax to the taxpayer. However, a directpetition may be filed in writing by the taxpayer if the taxpayer never collected the tax from theconsumer/purchaser, or if the tax has been credited or repaid to the consumer/purchaser by thetaxpayer.(c) Unless otherwise provided by law, all petitions for refund shall include sufficient information toidentify the type and amount of tax over paid, the taxpayer, the period included, and the reasons forthe refund. Such petition shall be accompanied with sufficient supporting documentation as thedepartment may deem necessary and proper.10.2 REFUND OVERPAYMENTS APPLIED TO OTHER TAXES. Refund overpaymentsmay be applied to other taxes as provided in Section 40-2A-7(c)(4) Code of Alabama 1975. If a249

petition is granted by the department, or a court determines that a refund is due, the overpaymentshall be refunded to the taxpayer by the department. If the department determines that a refund isdue, the amount of overpayment may first be credited by the department against any outstandingfinal tax liabilities due and owing by the taxpayer to the department, and the balance of anyoverpayment shall be refunded to the taxpayer. If any refund or part thereof is credited to any othertax by the department, the department shall provide a written detailed statement to the taxpayershowing the amount of overpayment, the amount credited for payment to other taxes, and theamount refunded.10.3 TIME LIMITATIONS.(a) A petition for refund must be filed in writing with the department within (i) three (3) years fromthe date the return was filed or (ii) two (2) years from the date of payment of the tax, whichever islater, or (iii) if no return was timely filed, two (2) years from the date of the payment of the tax.(b) The department shall either grant or deny a petition for refund within six (6) months from thedate the petition is filed, unless the period is extended by written agreement of the taxpayer and thedepartment. The taxpayer shall be notified of the department’s decision concerning the petition forrefund by first class United States mail, or by certified mail with return receipt requested, sent to thetaxpayer’s last known address. If the department is unable to grant a refund within the timeprovided herein due to the taxpayer’s failure to provide adequate documentation, the petition forrefund shall be deemed to be denied.(c) The department and the taxpayer may, prior to the expiration of the period for the filing of apetition for refund, agree in writing to extend the time provided for filing the petition. The petitionfor refund may be filed at any time prior to the expiration of the period agreed upon. The periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.10.4 INTEREST ON REFUNDS. On any overpayment of any sales tax levied under anyprovisions of this ordinance, the City, in addition to the amount of the overpayment, shall refundinterest thereon at the rate of one percent (1%) per month, or fraction thereof, from the date of suchoverpayment on any refund of tax erroneously paid. As provided in Section 11-51-208(f) Code ofAlabama 1975, references in this sub-section to “erroneously paid” taxes on which interest shall bedue to the taxpayer shall only mean and refer to taxes erroneously paid to the City as a result of anyerror, omission, or inaccurate written advice by or on behalf of the City, including in connectionwith a prior examination of its books and records by the City.10.5 ASSIGNMENT OF REFUNDS. The right of any person to a refund under this section is notassignable. A petition for a refund must be made by the person who withheld and remitted the tax.10.6 ACTION FOR RECOVERY OF REFUND. It is unlawful for any petitioner for a taxrefund to make a false statement in connection with such application. If any person obtains a refundunlawfully, the Director of Finance is empowered and directed to bring appropriate action forrecovery of such refund. A conviction for the violation of this subsection shall constitute prima facie250

evidence that all refunds received by such person pursuant to the petition which contained the falsestatement were obtained unlawfully. Obtaining a refund unlawfully shall be an act of fraud againstthe City and shall be subject to applicable penalties outlined in Article I, Section 13 of thisordinance.Section 11. JEOPARDY, PRELIMINARY, FINAL ASSESSMENTS AND TIMELIMITATIONS.11.1 JEOPARDY ASSESSMENTS. All jeopardy assessments issued by the department shall beexecuted pursuant to Section 40-29-91(a),(b), and (c) Code of Alabama 1975.(a) If the Director of Finance finds a person liable for tax under any provisions of this ordinancedesigns quickly to depart from the City of Birmingham or to remove his property therein, or toconceal himself or his property therein, or to do any other act tending to prejudice or to renderwholly or partly ineffectual proceedings to collect any tax imposed by this ordinance, the Directorof Finance may issue notice of such finding to the taxpayer by personal service or mailing to his/herlast known address, together with a demand for immediate payment of the tax declared to be injeopardy, including penalties and additions thereto and such tax, penalty, interest, and additionsthereto shall be immediately due and payable. A final assessment of such tax may be enteredimmediately and if the assessment is not paid upon such demand of the Director, the Director mayforthwith issue a warrant for levy and distraint of any personal property of the taxpayer which shallbe collected in the same manner and with like effect as provided under Section 24 of this ordinance.(b) In the case of a tax for a current period, the Director may declare the taxable period of thetaxpayer immediately terminated and may at his discretion estimate the tax liability based upon thebest information obtainable. Notice of such finding and declaration shall be issued to the taxpayer inthe same manner as in sub-section (a).(c) When a jeopardy assessment has been made as provided in sub-section (a), the collection of allor any part of such assessment may be stayed by filing with the Director an approved bondconditioned upon the payment of the assessment together with applicable interest and costs ofcollection. The Director shall have sole discretion to approve or disapprove the bond, but suchapproval shall not be unreasonably withheld.11.2 PRELIMINARY AND FINAL ASSESSMENTS. All preliminary and final assessmentsissued by the department shall be executed as provided in Sections 40-2A-7(b)(1)a, 40-2A-7(b)(3),40-2A-7(b)(4), 40-2A-7(b)(1)b and Section 40-29-91 Code of Alabama 1975. The terms“preliminary assessment” and “final assessment” shall have the respective meanings ascribed bySection 40-2A-3 Code of Alabama 1975.(1) Entry of Preliminary Assessment. If the department determines that the amount of any tax asreported on a return is incorrect, or if no return is filed, or if the department is required to determinevalue, the department may calculate the correct tax or value based on the most accurate and251

complete information reasonably obtainable by the department. The department may thereafter entera preliminary assessment for the correct tax or value, including any applicable penalty and interest.(2) Service of Preliminary Assessment Upon Taxpayer. The preliminary assessment entered bythe department, or a copy thereof, shall be promptly mailed by the department to the taxpayer’s lastknown address by either first class U.S. mail or certified mail with return receipt requested, but atthe option of the department, the preliminary assessment may be delivered to the taxpayer bypersonal delivery.(a)Appeal - Review of Assessments by City Council. In the case of any preliminaryassessment or jeopardy assessment entered under the provisions of this ordinance,the department shall notify the taxpayer by certified mail with return receiptrequested to the taxpayer’s last known address, or written notice delivered by thedepartment’s authorized agent, of the amount of such assessment, and shall notify thetaxpayer to appear before the City Council on a day named not less than thirty (30)days from the date of such notice and show cause why such assessment should not bemade final. Such appearance may be made by the taxpayer or his duly authorizedagent. If no showing is made on or before the date fixed in such notice, or if suchshowing is not sufficient in the judgment of the City Council, such assessment shallbe made final in the amount originally fixed or in such other amount as is determinedby the City Council to be correct. If upon such hearing the City Council finds theamount due to be different from that originally assessed, it shall make the assessmentfinal in the correct amount and in all cases shall notify the taxpayer of the assessmentas finally fixed, by certified mail with return receipt requested addressed to thetaxpayer's last known address. On appeal to the City Council, the final assessmentshall be prima facie correct, and the burden of proof shall be on the taxpayer to provesuch assessment is incorrect.(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 last known address (i) byeither first class U.S. mail or certified mail with return receipt requested in the case of assessmentsof tax of five hundred dollars ($500) or less or (ii) by certified mail with return receipt requested inthe case of assessments of tax of more than five hundred dollars ($500). In either case and at theoption of the department, the final assessment, or a copy thereof, may be delivered to the taxpayerby personal delivery.(4) Undisputed Preliminary Assessments. Where the amount of tax or value reported on a returnis undisputed by the department, or the taxpayer consents in writing to the department’sdetermination of the amount of any deficiency, determination of value, or preliminary assessment asprovided by this ordinance, the department may immediately enter a final assessment for the amountof the tax or value, plus applicable penalty and interest; provided, the department may at any timeenter a final jeopardy assessment, pursuant to Section 40-29-91 Code of Alabama 1975.11.3 TIME LIMITATION FOR ENTERING ASSESSMENTS.252

(a) Pursuant to Section 40-2A-7(b)(2) Code of Alabama 1975, any preliminary assessment must beentered within three (3) years from the due date of the return, or three (3) years from the date thereturn is filed with the department, whichever is later, or if no return is required to be filed, withinthree (3) years of the due date of the 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 tax;2. A preliminary assessment may be entered within six (6) years from the due date ofthe 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 properlyincludable therein which is in excess of twenty-five percent (25%) of the amount ofthe taxable base stated in the return.For purposes of this paragraph:(a)(b)The term “taxable base” means the gross proceeds from sales, grossreceipts, or other amounts on which the tax paid with the return iscomputed; andIn determining the amount omitted from the taxable base, there shallnot be taken into account any amount which is omitted from thetaxable base stated in the return if the amount is disclosed in thereturn, or in a statement attached to the return, in a manner adequateto apprise the department of the nature and amount of the item.3. A preliminary assessment entered pursuant to Sections 40-29-72 and 40-29-73, Codeof Alabama 1975, may be entered within five (5) years from the due date of thereturn on which the underlying tax is required to be reported or within five (5) yearsof the date the return is filed, whichever is later.(b) The department and the taxpayer may, prior to the expiration of the period for entering apreliminary 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 periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.(c) 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 againstthe same taxpayer for the same or a portion of the same tax period.Section 12. APPEALS. Appeals from denial of refunds, jeopardy assessments, and finalassessments shall be executed as provided in Section 6-3-11, Code of Alabama 1975. A written253

notice of appeal shall be filed with the 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 specificmatter 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 awritten notice of appeal with the Circuit Court within two (2) years from the date the petition isdenied. The Circuit Court shall hear the appeal according to its own rules and procedures and shalldetermine the correct amount of refund due, if any.(b) If an appeal is not filed with the Circuit Court within two (2) years of the date the petition isdenied, 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 taxesmade due and payable by virtue of the provisions of Section 11 of this ordinance, the finding of theDirector of Finance, made as herein provided, shall be for all purposes presumptive evidence ofjeopardy.(b) A final jeopardy assessment entered hereunder may be appealed to the Circuit Court in the samemanner as provided in sub-section 12.4 of this section for the appeal of final assessments. On appealto the Circuit Court, the final jeopardy assessment shall be prima facie correct, and the burden ofproof shall be on the taxpayer to prove such assessment is incorrect.(c) If an appeal is not filed with the Circuit Court within the time provided herein for appeal of finalassessments, the appeal shall be dismissed for lack of jurisdiction.12.3 APPEAL FROM PRELIMINARY ASSESSMENT. [Refer to Section 11.2(2)(a)]12.4 APPEAL FROM FINAL ASSESSMENT.(a) A taxpayer may appeal from any final assessment entered by the department by filing a writtennotice of appeal with the Director of Finance within thirty (30) days from the date of entry of thefinal assessment, and the appeal, if timely filed, shall proceed as herein provided.(b) The taxpayer may appeal from any final assessment to the Circuit Court by filing written noticeof appeal within thirty (30) days from the date of entry of the final assessment with the CircuitCourt. If the appeal is to the Circuit Court, the taxpayer shall, also within the thirty (30) day periodallowed for appeal, either (i) pay the tax, interest, and any penalty shown on the final assessment, or(ii) file a supersedeas bond with the court in double the amount of the tax, interest, and any penaltyshown on the final assessment. The supersedeas bond shall be executed by a surety companylicensed and authorized to do business in the State of Alabama and shall be conditioned to pay theassessment plus applicable interest, penalty, and any court costs relating to the appeal. A taxpayermay appeal a final assessment to Circuit Court as provided herein, even though the taxpayer has paidthe tax in issue prior to taking the appeal.254

(c) The filing of the notice of appeal to the Circuit Court and also the payment of the assessment infull and applicable interest and 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 bedismissed for lack of jurisdiction. On appeal to the Circuit Court the final assessment shall be primafacie correct, and the burden of proof shall be on the taxpayer to prove such assessment is incorrect.Section 13. PENALTIES AND INTEREST. The provisions for penalties are pursuant to Section40-2A-11 Code of Alabama 1975; provided, however, the rates and amounts of penalties are asprovided herein.13.1 FAILURE TO TIMELY FILE RETURN. If a taxpayer fails, neglects, or refuses to fileany 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, thereshall be assessed, in addition to the tax due or the amount of tax herein required to be collected, apenalty 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 thedate at which the tax herein levied became due and payable, such penalty and interest to be assessedand collected as part of the tax as provided in Section 40-2A-11(a) Code of Alabama 1975.13.2 FAILURE TO TIMELY PAY TAX. If a taxpayer fails, neglects, or refuses to pay to thedepartment the amount of tax shown as due on a return required to be filed on or before the dateprescribed for payment of the tax, determined with regard to any extension of time for paymentgranted by the Director of Finance, there shall be added:(1) In addition to the tax due or the amount of tax herein required to be collected; or,(2) For any tax which a monthly or quarterly return is required; or,(3) For which no return is required,a penalty of ten percent (10%) of the unpaid amount shown as tax due on the return or the amountstated in the notice and demand, together with interest thereon at the rate of one percent (1%) permonth, or fraction thereof, from the date at which the tax herein levied became due and payable asprovided in Section 40-2A-11(b) Code of Alabama 1975.13.3 UNDERPAYMENT OF TAX. Any taxpayer failing to pay the tax herein levied to the Cityor any amount of tax herein required to be collected and paid to the City, within the time required bythis ordinance, shall pay, in addition to the tax or the amount of tax herein required to be collected, apenalty of ten percent (10%) of the amount of tax due, plus interest at the rate of one percent (1%)per month, or fraction thereof, from the date at which the tax or the amount of tax herein leviedbecame due and payable, such penalty and interest to be assessed and collected as part of the tax.13.4 UNDERPAYMENT DUE TO NEGLIGENCE. If any part of any underpayment of tax isdue to negligence or disregard of rules or regulations, there shall be added to the tax an amount255

equal to ten percent (10%) of that part of the tax attributable to negligence or disregard of rules orregulations. For the purpose of this section, the term “negligence” includes any failure to make areasonable attempt to comply with this ordinance, and the term “disregard” includes any careless,reckless or intentional disregard, as provided in Section 40-2A-11(c) Code of Alabama 1975.13.5 UNDERPAYMENT DUE TO FRAUD. If any part of any underpayment of tax required tobe 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 thissection, 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 City Council or Circuit Court isdetermined to be frivolous or primarily for the purpose of delay or to impede collection of the taximposed by this ordinance, a penalty of two hundred fifty dollars ($250.00) or twenty-five percent(25%) of the tax in question, whichever is greater, shall be assessed in addition to any tax due, asprovided in Section 40-2A-11(f) Code of Alabama 1975.13.7 PENALTIES NOT EXCLUSIVE. The penalties provided in this section for failure to timelyfile a return, failure to timely pay tax, underpayment of taxes, underpayment due to negligence andfraud, or filing a frivolous appeal may be asserted against the same taxpayer for the same tax period,as provided in Section 40-2A-11(g) Code of Alabama 1975.13.8 WAIVER OF PENALTIES. Penalties may be waived, in whole or in part, by the Director ofFinance upon a determination of reasonable cause, pursuant to Section 40-2A-11(h) Code ofAlabama 1975. Reasonable cause shall include, but not be limited to, those instances in which thetaxpayer has acted in good faith. The burden of proving reasonable cause shall be on the taxpayer.13.9 PENALTY AND INTEREST ASSESSED AS TAX. All penalties and interest, levied orassessed against a taxpayer and which are administered by the department shall be assessed andcollected in the same manner as taxes.13.10 INTEREST. Interest shall be computed at rate of one percent (1%) per month or fractionthereof, and shall be added as provided herein to any tax or other amount due the department whichis not paid by the due date. Interest on any delinquency or underpayment shall be charged from thedue date of the tax, as provided in Section 40-1-44 Code of Alabama 1975.13.11 ABATEMENT OF PENALTY. The department shall abate any penalty attributable toerroneous written advice furnished to a taxpayer by an employee of the department. However, thissub-section shall apply only if the department employee provided the written advice in good faithwhile acting in his official capacity, the written advice was reasonably relied on by the taxpayer andwas in response to a specific written request of the taxpayer, and the penalty did not result from thetaxpayer’s failure to provide adequate or accurate information.256

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 tocollect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in anymanner to evade or defeat any such tax or the payment thereof, shall, in addition to other penaltiesprovided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, ornot accounted for and paid over.Section 14. CONFIDENTIALITY OF TAX RETURNS. The confidentiality provisions imposedby this ordinance shall be executed as provided in Section 40-2A-10(a), (d), (e), (f) and (g) Code ofAlabama 1975.(a) It shall be unlawful for any person to print, publish, or divulge, without the written permission orapproval of the taxpayer, the tax return of any taxpayer or any part thereof or any informationsecured in arriving at the amount of tax or value reported for any purpose other than the properadministration of any matter administered by the department, or upon order of any court, or asotherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at thediscretion of the Director of Finance. The Director of Finance may make written or verbal disclosureupon request as to the status of compliance of the taxpayer relative to this ordinance.(b) A good standing certificate shall be issued to a requesting person with respect to a taxpayer, ifthe taxpayer has filed all tax returns due, and paid the taxes shown as payable in accordance withthose returns.(c) The Director of Finance shall promulgate reasonable regulations permitting and governing theexchange of tax returns, information, records, and other documents secured by the department, withtax officers of other agencies of the state, municipal, and county government agencies within theState of Alabama, federal government agencies, any association of state government tax agencies ofAlabama or other states, and any foreign government tax agencies. However, (i) any tax returns,information, records, or other documents remain subject to the confidentiality provisions set forth insub-section (a); (ii) the department may charge a reasonable fee for providing information ordocuments for the benefit of the requesting agencies, and (iii) any exchange shall be for one or moreof the following purposes:(1) Collecting taxes due.(2) Ascertaining the amount of taxes due from any person.(3) Determining whether a person is liable for, or whether there is probable cause forbelieving a person might be liable for the payment of any tax.(d) Nothing herein shall prohibit the use of tax returns or tax information by the department in theenforcement, collection, and assessment of any tax levied or imposed by this ordinance, or any othermatters administered by the department. The department may also divulge to a purchaser orsuccessor of a business or stock of goods the outstanding tax liability of the seller for which thepurchaser or successor may be liable pursuant to Section 40-23-25 Code of Alabama 1975. This257

section shall not preclude the inspection of returns by federal or foreign state agents pursuant toSection 40-18-53 Code of Alabama 1975.(e) Nothing herein shall prohibit the exchange of information between and among county ormunicipal governments subject to the restrictions of this section.(f) In no event shall any damages, attorney fees, or court costs be assessed against the City oragainst its elected officials, officers, or employees under this section.Section 15. REGULATIONS MAY BE PROMULGATED; PAYMENTS DUE TAXPAYERSMAY BE WITHHELD. Regulations may be promulgated as provided in Section 40-23-31 Code ofAlabama 1975.15.1 REGULATIONS MAY BE PROMULGATED.(a) The Director of Finance shall from time to time promulgate rules and regulations for makingreturns and for ascertainment, assessment and collection of the tax imposed hereunder as he/she maydeem necessary to enforce its provisions; and upon request shall furnish any taxpayer with a copy ofsuch rules and regulations.(b) The Director of Finance may adopt, prescribe, promulgate and enforce reasonable rules andregulations not in conflict with this ordinance relating to any matter or thing pertaining to theadministration and enforcement of the provisions of this ordinance, including but not limited toprovisions for the re-examination and correction of returns as to which overpayment orunderpayment is claimed or found to have been made, and the rules and regulations so promulgatedshall be binding upon all taxpayers.(c) The Director of Finance shall prescribe printed forms for use by persons subject to the provisionsof this ordinance 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-CouncilAct, Article VI, Section 6.04(o), Act No. 452-55 Acts of Alabama, the Director of Finance, in orderto protect the interests of the City, is authorized to withhold the payment of any claim or demand forpayment of monies due from the City to any vendor, contractor, consultant or other person havingunpaid or delinquent tax or license liabilities until such unpaid tax, including applicable interest andpenalties, shall first have been settled and adjusted. The Director of Finance shall notify thetaxpayer by certified mail with return requested, sent to the taxpayer’s last known address, of his/herintention to make such levy, the effect of which shall be continuous from the date such levy is firstmade until the liability out of which such levy arose is satisfied.Section 16. PURCHASER TO WITHHOLD TAXES DUE FROM PURCHASE MONEY ORBE LIABLE. Any person subject to the provisions of Section 40-23-25 Code of Alabama 1975,who shall sell out his business or stock of goods, or shall quit business, shall be required to make out258

a final return, as provided for under Section 5 of this ordinance, and shall make payment of the taxesdue within thirty (30) days after the date he sold out his business, or stock of goods, or quit business,and his successor in business shall be required to withhold sufficient of the purchase money to coverthe amount of said taxes due and unpaid until such time as the former owner shall produce a receiptfrom the department showing that the taxes have been paid, or a certificate stating that no taxes aredue. If the purchaser of a business or stock of goods shall fail to withhold purchase money asprovided herein, and the taxes remain due and unpaid after said thirty-day (30) period, he shall bepersonally liable for the payment of the taxes accrued and unpaid on account of the operation of thebusiness by the former owner. If in such cases the department deems it necessary in order to collectthe taxes due the City, it may make a jeopardy assessment as provided in Title 40, Chapter 29 of theCode of Alabama 1975.Section 17. DISPOSITION OF FUNDS DERIVED FROM TAXES. All money derived fromsales tax levied under the provisions of this ordinance shall be paid to the City and placed to thecredit of the General Fund of the City of Birmingham, and shall be used and expended as authorizedby law and ordinance.Section 18. BOND REQUIREMENTS. For the purpose of securing the payment of any tax,penalties, or interest due or which may become due under the provisions of this ordinance, everyitinerant vendor engaged in the business of selling tangible personal property at retail in the City ofBirmingham shall be required to file a bond to be approved by the Director of Finance, conditionedupon the payment of any tax, penalty, or interest due or to become due under this ordinance andupon faithful observance of the provisions of this ordinance, as provided in Section 40-23-24 Codeof Alabama 1975.(a)Such bond shall:1. Be effective for a period of one year from date of issuance;2. Be in an amount equal to the tax estimated due or to become due under theprovisions of this ordinance, but in no event shall said bond be less than onethousand dollars ($1,000) nor more than three percent (3%) of anticipated sales,whichever is greater, as fixed by the Director of Finance; and,3. Have a surety or sureties satisfactory to the Director of Finance; or,(b)Said itinerant vendor may deposit in cash said sum, which shall be estimated by the Directorof Finance to be due or to become due under the provisions of this ordinance.If such itinerant vendor fails to make any return due under this ordinance or to pay any taxes orpenalties due hereunder, or to keep books and records as required by this ordinance, or fails toperform any other duty or obligation imposed on him under this ordinance, such bond, or cash259

deposited in lieu thereof, shall thereupon be forfeited, and the department shall institute an actionupon such bond in the name of the City of Birmingham for the entire amount of said bond and costs.Section 19. DISCOUNT. A discount of three-fourths of one percent (.0075) of the taxes levied bythis ordinance due and payable to the City shall be allowed to the seller or vendor provided the taxesdue by such seller are paid before the same becomes delinquent, as provided in this ordinance. If thereturns are not filed within the time herein provided and the taxes not paid on the dates hereinprovided for, no such person shall be entitled to such a discount, but shall pay to the City the amountof tax due, together with applicable penalty and interest at the rate of one percent (1%) per monthfrom the date the payment of said tax became delinquent.Section 20. SELLER TO COLLECT AND REMIT TAXES. Tax to be added to purchase pricepursuant to Section 40-23-26 Code of Alabama 1975.(a) Every person, firm, corporation, association or co-partnership engaged in or continuing withinthe City in any business for which a license or privilege tax is required by this ordinance shall add tothe sales price and collect from the purchaser on all sales upon the gross receipts or gross proceedsof which there is levied by this ordinance a sales tax at the rate of four percent (4%) of the salesprice. Upon all sales the gross receipts or gross proceeds of which are taxed by this ordinance at arate of less than four percent (4%), there shall be added to the sales price and collected from thepurchaser by such person, firm, corporation, association, or co partnership described in this sectionan amount equal to the prescribed percentage of such sales price.(b) It shall be unlawful for any person, firm, corporation, association, or co partnership described inthis section to fail or refuse to add to the sales price and collect from the purchaser the amountrequired by this section to be so added to the sales price and collected from the purchaser; and itshall likewise be unlawful to refund or offer to refund all or any part of the amount collected, or toabsorb or advertise directly or indirectly the absorption or refund of the amount required to be addedto the sales price and collected from the purchaser, or any portion of such amount. Any person, firm,corporation, association, or co partnership violating any of the provisions of this section shall uponconviction be fined in a sum of not less than fifty dollars ($50.00) or more than five hundred dollars($500.00), or may be imprisoned for not more than six (6) months, or may be punished by both suchfine and imprisonment, and each act in violation of the provisions of this ordinance shall constitute aseparate offense. The requirement herein that there shall be added to the sales price and collectedfrom the purchaser the amounts provided herein shall in no way relieve the person, firm,corporation, association, or co partnership described in this section of the tax levied by thisordinance, nor shall the inability, impracticability, refusal, or failure to add to the sales price andcollect from the purchaser the amounts provided herein relieve such person, firm, corporation,association or co partnership from the tax levied by this ordinance.(c) All taxes paid in pursuance to this ordinance shall conclusively be presumed to be a direct tax onthe retail consumer pre-collected for the purpose of convenience and facility only.260

(d) In the event that any sum is collected from a consumer that purports to be collected because ofthis section, whether or not the amount is actually provided for hereunder, then any such sum, exceptsuch as is collected solely because of rounding the correct amount of tax upward to the nearest cent,shall be paid to the department.Section 21. CREDIT FOR SALES TAX ERRONEOUSLY PAID. Pursuant to Section 40-23-2.1Code of Alabama 1975, if a sales tax equal to or greater than the amount of the Birmingham salestax is paid to another city under a requirement of law, the property which is the subject of such tax,when imported for use or consumption in Birmingham, is not subject to the sales tax, which isrequired to be paid by Section 2 of this ordinance. The Director of Finance shall require such proofof payment of tax to another city as he deems to be necessary and proper.21.1 TAXES DUE THE CITY WHICH WERE ERRONEOUSLY PAID TO ANOTHERMUNICIPALITY.(a)(b)(c)Requirement to Request Refund of Erroneous Tax Payment Within 60 Days of Noticeto Avoid Interest, Penalties (Taxpayer). In order to avoid the accrual of interest and anyotherwise applicable penalties on the tax due the City of Birmingham, when a sales tax owedto the City of Birmingham is erroneously paid to a different municipality or county in goodfaith, based on a reasonable interpretation of the enabling ordinance, resolution, or actlevying or authorizing the tax, but not under a requirement of law, the taxpayer making theerroneous payment must comply with the applicable refund procedures of such municipalityor county within 60 days of receiving notice from the City, a county, or other municipality orits agent of the erroneous payment.Compliance With Refund Procedure; Interest, Penalties. If the taxpayer complies withthe refund procedure within the requisite 60-day period, the City shall not assess or attemptto assess the tax, or any related interest or otherwise applicable penalty thereon until the dateof receipt of the overpayment from the refunding municipality or county by the taxpayer orthe taxpayer’s agent, and no interest or penalty thereon shall accrue until such date ofreceipt. The taxpayer shall remit the disputed tax to the City within 15 days after receipt.Failure to Comply With Refund Procedure; Interest, Penalties. If the taxpayer fails tocomply with the refund procedures within the requisite 60-day period, interest and anyapplicable penalties shall accrue on the tax to which the City is entitled from the sixty-first(61st) day and until such time as the tax is paid.21.2 TAXES DUE TO ANOTHER MUNICIPALITY WHICH WERE ERRONEOUSLY PAIDTO THE CITY OF BIRMINGHAM.(a) Requirement to Refund Overpayment of Erroneous Tax Payment Within 60 Days ofCompliance With Refund Procedures (City of Birmingham). If a sales tax owed toanother municipality or county is erroneously paid to the City of Birmingham in good faith,261

ased on a reasonable interpretation of the enabling ordinance, resolution, or act levying orauthorizing the sales tax, but not under a requirement of law, the City shall refund theoverpaid tax, without interest, to the taxpayer within 60 days of the taxpayer’s compliancewith applicable refund procedures provided in Section 10 of this Ordinance.(b)Refund of Excess Tax; Requirements. Provided, however, that if the applicable rate ofsales tax imposed by the City exceeds the rate of sales tax imposed by the proper localityunder a requirement of law, the City shall not be obligated to refund the difference unless thetaxpayer properly files the applicable petition for refund, as in the case of joint petitions forrefund as required by Section 10.1 of this Ordinance.Section 22. SALES TAX IN ADDITION TO OTHER TAXES. The tax imposed by thisordinance pursuant to Section 40-23-28 Code of Alabama 1975, shall be in addition to all otherlicenses and taxes levied by law as a condition precedent to engaging in any business taxablehereunder, except as in this ordinance otherwise specifically provided.Section 23. COLLECTION AFTER ASSESSMENT. The tax herein levied may be collected bylevy as provided in Section 40-29-51 Code of Alabama 1975, as follows:(a) Length of Period. Where the assessment of any tax imposed by this ordinance has been begun ormade within the period of limitation properly applicable thereto, such tax may be collected by levyor 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 theDirector of Finance and the taxpayer before the expiration of such period allowed bylaw, (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 theexpiration of the period previously agreed upon. The period allowed by law as provided in this subsectionduring which a tax may be collected by levy shall not be extended or curtailed by reason of ajudgment against the taxpayer.(b) Date When Levy Is Considered Made. The date on which a levy on property or rights toproperty is made shall be the date on which the notice of seizure provided in Section 40-29-26 Codeof Alabama 1975, is given.262

Section 24. LIEN FOR TAXES. Pursuant to Sections 40-29-20 et seq., and/or 11-51-96 Code ofAlabama 1975, the provisions of this section shall apply to the taxes, and/or any penalty or interestpayable thereon, levied under this ordinance.(a) Liens Generally. If any person liable to pay the tax herein levied, neglects or refuses to pay thesame, within thirty (30) days of the final assessment, the amount (including any interest, additionalamount, addition to tax, or assessable penalty together with filing fees and any other costs that mayaccrue in addition thereto) shall be a lien in favor of the City of Birmingham upon all property andrights to property, whether real or personal, tangible or intangible, belonging to such person.(b) Notice of Lien. The department shall give a thirty (30) day “Notice of Intent to File Lien” to thetaxpayer by any one of the following methods:(1) Given in person;(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 knownaddress.(c) Term. Unless another date is specifically fixed by law, the lien imposed by sub-section (a) shallarise at the time the final assessment, return therefor or the payment thereof, whichever is prior, wasdue to have been filed with or made to the department, and shall continue until the liability for theamount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied orbecomes unenforceable by reason of lapse of time.(d) Right to Enforce Lien by Attachment. The department may enforce such lien in any court ofcompetent jurisdiction, by attachment issued by any officer authorized to issue such writs, uponexecuting bond as in other cases of attachment, and upon making affidavit that the attachment is notsued out for the purpose of vexing or harassing the defendant, and describing the property on whichthe lien is claimed and setting forth all the facts necessary to the creation of the lien, and the amountdue and unpaid (including any interest, additional amount, addition to tax, or assessable penaltytogether with filing fees and any other costs that may accrue in addition thereto).(d) Release of Lien. With respect to a lien described in this section, the Director of Finance shall,within ten (10) days, release the lien when the liability out of which such lien arose is satisfied, andshall promptly notify the person upon whom such lien was made that such lien has been released.(e) Release of Lien. If the taxpayer shall file with the department a bond in double the amount ofthe lien filed, with surety or sureties to be either a surety company authorized to do business inAlabama or such individual property owners, not less than three in number, as recommended by thejudge 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 occurin addition thereto as may be assessed against the taxpayer, principal in said bond, the Director ofFinance shall withdraw and release said lien filed under the provisions of this subsection, and upona determination that the said taxpayer owes any of said taxes to the City, the assessment (judgment)263

there for shall be entered against said taxpayer and the surety or sureties on said bond; and, if notpaid within 30 days from the date of said final assessment (judgment), then execution shall issuethere for against said principal and the surety or sureties on said bond. If the bond hereinaboveprovided 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 themanner provided for by this ordinance, and if the court approves the bond required for an appeal orthe said taxpayer against whom the assessment was entered by the department shall, within 30 daysfrom the date of the assessment, pay the amount thereof to the city, then, in either of said events, theDirector of Finance shall cancel or release from record said lien. ”Section 25. COLLECTION BY CIVIL SUIT. The department may initiate and/or maintain acivil action to recover delinquent taxes herein levied, interest, penalties and administrative costsincurred in connection therewith, in any court of competent jurisdiction, which remedy shall be inaddition to any and all other remedies which may be provided.Section 26. VIOLATOR MAY BE RESTRAINED FROM CONTINUING IN BUSINESS. Anytaxpayer who shall violate any of the provisions of this ordinance, as provided in Section 40-23-27Code of Alabama 1975, may be restrained from continuing in business, and proper prosecution shallbe instituted in the name of the City of Birmingham until such person shall have complied with theprovisions of this ordinance.Section 27. VIOLATIONS.27.1 FAILURE TO PAY THE TAX, MAKE REPORTS, KEEP OR PROVIDE RECORDS.Any person subject to the provisions of this ordinance, who shall fail to pay the tax, make the reportsor any of them as herein required, or who shall fail to keep or provide records, or supply anyinformation, as herein required, shall, as provided in Section 40-23-11 and Section 40-29-112 Codeof Alabama 1975, be guilty of a misdemeanor and upon conviction shall be fined not less than fiftydollars ($50.00), nor more than five hundred dollars ($500.00) for each offense and, in addition, maybe imprisoned for a period not to exceed six (6) months. Each occurrence of such failure shallconstitute a separate offense.27.2 WILLFUL REFUSAL TO MAKE REPORTS, OR PERMIT EXAMINATION OFRECORDS. Any person subject to the provisions of this ordinance willfully failing or refusing tomake the reports, furnish any supplemental returns or other data herein required or who shall refuseto permit the examination of his records by the department, pursuant to Section 40-23-12 Code ofAlabama 1975, shall be guilty of a misdemeanor and upon conviction shall be fined not less thanfifty dollars ($50.00) nor more than five hundred dollars ($500.00) for each offense, and in additionmay be imprisoned for a period not to exceed six (6) months. Each occurrence of a failure to make264

such reports shall constitute a separate offense, and each refusal of a written demand by thedepartment to examine, inspect, or audit such records shall constitute a separate offense.27.3 VIOLATION OF ORDINANCE. Any person who shall fail or neglect or refuse to performany duty imposed by this ordinance, 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 ordinanceshall upon conviction be punished by a fine not exceeding five hundred dollars ($500.00) for eachoffense, and in addition may be imprisoned for a period not to exceed six (6) months or by both suchfine and imprisonment, pursuant to Section 1-1-6 General Code of the City of Birmingham 1980, asamended and as it may be amended.Section 28. REQUEST FOR RULING ON DETERMINATION OF TAXATION. Anytaxpayer may request a ruling on the determination of whether amounts of gross proceeds of sales orgross receipts of his/her business are subject to the tax, or are not to be used as a measure of thetaxes due and payable as levied by this ordinance. Such requests shall be made in writing to theFinance Department, and shall contain all pertinent facts, and shall include a copy of any writtendeterminations or revenue rulings issued by the State of Alabama Department of Revenue relating tothe item(s) in question.SECTION 2. CAPTIONS. The captions given to various provision of this ordinance arefor the purposes of convenience only and are to have no impact upon the interpretation of any suchprovisions.SECTION 3. SEVERABILITY. The provisions of this ordinance are severable. If anyprovision, section, paragraph, sentence, or part thereof, or the application thereof to any person, shallbe declared unconstitutional or invalid by a court of competent jurisdiction, such declaration shallnot affect or impair the remainder of the ordinance, it being the legislative intent to ordain and enacteach provision, section, paragraph, sentence, and part thereof, separately and independently of eachother.SECTION 4. EFFECTIVE DATE OF ORDINANCE. This ordinance shall becomeeffective and operative immediately upon its publication as provided by law.SECTION 5. EXPIRATION OF ADDITIONAL ONE CENT. This tax willautomatically expire on December 31, 2013 unless specifically readopted and continued by theCouncil by passage of a separate and additional ordinance.265

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THE USE TAX CODEAdopted by Ordinance No. 97-186on December 23, 1997Effective January 1, 1998and continuing in effect until amended or repealedAmended by Ordinance No. 98-109 adopted 06/30/98Amended by Ordinance No. 98-174 adopted 11/10/98Amended by Ordinance No. 99-211 adopted 12/21/99Amended by Ordinance No. 00-210 adopted 12/12/00Amended by Ordinance No. 01-166 adopted 12/18/01Amended by Ordinance No. 02-176 adopted 12/10/02Amended by Ordinance No. 07-232 adopted 12/18/07267

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CITY OF BIRMINGHAM, ALABAMAORDINANCE NO. 97-186AN ORDINANCE FOR THE LEVY AND ASSESSMENT OF A USE TAX.BE IT ORDAINED by the Council of the City of Birmingham, Alabama, pursuant to Sections 11-51-200 through 11-51-207, Code of Alabama 1975, as follows:Section 1. DEFINITIONS. The following words, terms, and phrases, when used in this ordinance,shall have the following meanings except 1) when the context clearly indicates a different meaning,or 2) when the definition of such word or phrase conflicts with the same definition as contained inSection 40-23-60 or Section 40-2A-3 Code of Alabama 1975, in which case the State law definitionwill govern:(a) "Automotive vehicle" shall include a power shovel, dragline, crawler, crawler crane, ditcher, orany similar machine which is self-propelled, in addition to self-propelled machines which are usedprimarily as instruments of conveyance.(b) "Business" as used in this ordinance, shall include all activities engaged in, or caused to beengaged in, with the object of gain, profit, benefit or advantage, either direct or indirect, and notexcepting subactivities producing marketable commodities used or consumed in the main businessactivity, each of which subactivities shall be considered business engaged in, taxable in the class inwhich it falls.(c) “City” means the City of Birmingham, Alabama.(d) “Department” means the Department of Finance of the City of Birmingham, and includes theDirector of Finance.(e) “Director” or "Director of Finance" means the Director of Finance of the City of Birmingham,Alabama, or his or her duly authorized agent.269

(f ) “Final Assessment” means the final notice of value, underpayment, or nonpayment of any taxadministered by the department.(g) “In this City” or “in the City” means within the exterior limits of the City of Birmingham.(h) “Notice of Appeal” means any written notice sufficient to identify the name of the taxpayer orother party appealing, the specific matter appealed from, the basis for that appeal, and the reliefsought.(i) “Person” or “company” means any individual, firm, company, partnership, association,corporation, receiver, or trustee, or any other group or combination acting as a unit, and the plural aswell as the singular number, unless the intention to give a more limited meaning is disclosed by thecontext.(j) “Petition for Refund” means a written request for a refund of tax previously paid, including inthe form of an amended return. Unless otherwise provided by law, such request shall includesufficient information to identify the amount of tax overpaid, the taxpayer, the period included, thereasons for the refund and sufficient documentation as required by the Director of Finance.(k) “Petition for Review” shall mean a written document filed with the department in response to apreliminary assessment in which the taxpayer sets forth reasonably specific objections to thepreliminary assessment.(l ) “Preliminary Assessment” shall mean the preliminary notice of value or underpayment of anytax administered by the department.(m) "Prepaid Telephone Calling Card" A sale of a prepaid telephone calling card or a prepaidauthorization number, or both, shall be deemed the sale of tangible personal property subject to thetax imposed pursuant to this ordinance.(n) “Private Auditing or Collecting Firm” means any person in the business of collecting, throughcontract or otherwise, use taxes for the City of Birmingham, or auditing any taxpayer, through theexamination of books and records, for the City of Birmingham.(o) “Purchase” means acquired for a consideration, whether such acquisition was effected by atransfer of title, or of possession or of both, or a license to use or consume; whether such transfershall have been absolute or conditional, and by whatsoever means the same shall have been effected;and whether such consideration be a price or rental in money, or by way of exchange or barter.(p) “Return” shall mean any report, document, or other statement required to be filed with thedepartment for the purpose of paying, reporting, or determining the proper amount of value or taxdue.270

(q) “Sale at retail” or “retail sale” shall mean all sales of tangible personal property except thoseherein defined as wholesale sales. The quantities of goods sold or prices at which sold are immaterialin determining whether or not a sale is at retail. Sales of building materials to contractors, builders,or landowners for resale or use in the form of real estate are retail sales in whatever quantity sold.Sales of building materials, fixtures or other equipment to a manufacturer or builder of modularbuildings for use in manufacturing, building or equipping a modular building ultimately becoming apart of real estate situated in the City of Birmingham are retail sales, and the use, sale or resale ofsuch building shall not be subject to the tax.Sales of tangible personal property to undertakers and morticians are retail sales and subjectto the tax at the time of purchase, but are not subject to the tax on resale to the consumer. Sales oftangible personal property or products to manufacturers, quarry operators, mine operators, orcompounders, which are used or consumed by them in manufacturing, mining, quarrying, orcompounding and do not become an ingredient or component part of the tangible personal propertymanufactured or compounded are retail sales.“Sale at retail” or “retail sale” shall also mean and include the withdrawal, use orconsumption of any tangible personal property by anyone who purchases same at wholesale, exceptproperty which has been previously withdrawn from the business or stock and so used or consumedand with respect to which property the tax has been paid because of such previous withdrawal, useor consumption, except property which enters into and becomes an ingredient or component part oftangible personal property or products manufactured or compounded for sale; and not for thepersonal and private use or consumption of any person so withdrawing, using or consuming thesame, and such wholesale purchaser shall report and pay the taxes thereon; and except refinery,residue, or fuel gas, whether in a liquid or gaseous state, that has been generated by, or is otherwise aby-product of, a petroleum-refining process, which gas is then utilized in the process to generateheat or is otherwise utilized in the distillation of refining of petroleum products.“Retail sale” or “sale at retail” shall also mean and include the sale of tangible personalproperty previously purchased at wholesale for the purpose of leasing or renting under a transactionsubject to the privilege or license tax levied under Ordinance No. 97-187, The Lease Tax Code ofthe City of Birmingham, 1998, as amended and as it may be amended, regardless of whether suchsale is to the person who theretofore leased or rented the said tangible personal property or to someother person.(r) “Sales price” means the total amount for which tangible personal property is sold, including anyservices, including transportation, that are a part of the sale, valued in money, whether paid inmoney or otherwise, and includes any amount for which credit is given to the purchaser by the seller,without any deduction there from on account of the cost of the property sold, the cost of thematerials used, labor or service cost, interest charged, losses or any other expenses whatsoever;provided, that cash discounts allowed and taken on sales shall not be included and sales price shallnot include the amount charged for property returned by customers when the entire amount chargedtherefor is refunded either in cash or by credit.271

(s) “Storage” means and includes any keeping or retention in this City for any purpose except salein the regular course of business or subsequent use solely outside this City of tangible personalproperty purchased at retail.(t) “Tax” shall mean any amount, including applicable penalty and interest, levied or assessedagainst a taxpayer and which the department is required or authorized to administer under theprovisions of Alabama law.(u) “Taxpayer” means any person subject to or liable for the tax herein levied; any person requiredto file a return with respect to, or to pay the tax herein levied, or to report any information or valueto the department or its designee; or any person required to obtain or holding any interest in anylicense issued by the department or its designee, or any person that may be affected by any act orrefusal to act by the department or its designee, or to keep any records required by this ordinance.(v) “Taxpayer’s Authorized Representative” means any individual with written authority or powerof attorney to represent a taxpayer before the department; provided however, that nothing hereinshall be construed as entitling any such individual who is not a licensed attorney to engage in thepractice of law.(w) “Taxpayers’ Bill of Rights Pamphlet” means a written pamphlet to be distributed by thedepartment to all taxpayers whose books and records are being examined by the department, at orbefore the commencement of an examination, explaining in simple and non-technical terms, the roleof the department and the rights of the taxpayer whose books and records are being examined by thedepartment during the examination and which shall be promptly revised from time to time to reflectany changes in the applicable law or rules.(x) “Use” means and includes the exercise of any right or power over tangible personal propertyincident to the ownership of that property, or by any transaction where possession is given, exceptthat it shall not include the sale of that property in the regular course of business.(y) “Wholesale sale” or “sale at wholesale” means any one of the following:1. A sale of tangible personal property by wholesaler to licensed retail merchants, jobbers,dealers, or other wholesalers for resale and does not include a sale by wholesalers to users orconsumers, not for resale.2. A sale of tangible personal property or products, including iron ore, and including thefurnished container and label of such property or products, to a manufacturer or compounderwhich enter into and become an ingredient or component part of the tangible personalproperty or products which the manufacturer or compounder manufactures or compounds forsale, whether or not such tangible personal property or product used in manufacturing orcompounding a finished product is used with the intent that it become a component of thefinished product; provided, however, that it is the intent of this section that no sale of capitalequipment, machinery, tools, or product shall be included in the term “wholesale sale”. The272

term “capital equipment, machinery, tools, or product” shall mean property that is subject todepreciation allowances for Alabama income tax purposes.3. A sale of containers intended for one-time use only, and the labels thereof, when suchcontainers are sold without contents to persons who sell or furnish such containers alongwith the contents placed therein for sale by such persons.4. A sale of pallets intended for one-time use only when such pallets are sold without contentsto persons who sell or furnish such pallets along with the contents placed thereon for sale bysuch persons.5. A sale to a manufacturer or compounder, of crowns, caps, and tops intended for one-time useemployed and used upon the containers in which such manufacturer or compounder marketshis products.6. A sale of containers to persons engaged in selling or otherwise supplying or furnishing babychicks to growers thereof where such containers are used for the delivery of such chicks or asale of containers for use in the delivery of eggs by the producer thereof to the distributor orpacker of such eggs even though such containers used for delivery of baby chicks or eggsmay be recovered for reuse.7. A sale of bagging and ties used in preparing cotton for market.8. A sale of commercial fish feed including concentrates, supplements, and other feedingredients when such substances are used as ingredients in mixing and preparing feed forfish raised to be sold on a commercial basis.9. A sale of tangible personal property to any person engaging in the business of leasing orrenting such tangible personal property to others, if such tangible personal property ispurchased for the purpose of leasing or renting it to others under a transaction subject to theprivilege or license tax levied in Article 4, Chapter 12, Title 40, Code of Alabama 1975,against any person engaging in the business of leasing or renting tangible personal propertyto others.10. A purchase or withdrawal of parts or materials from stock by any person licensed under thisordinance where such parts or materials are used in repairing or reconditioning the tangiblepersonal property of such licensed person which tangible personal property is a part of thestock of goods of such licensed person, offered for sale by him and not for use orconsumption of such licensed person.11. A sale to meat packers, manufacturers, compounders of processors of meat products of allcasings used in moulding or forming wieners and Vienna sausages, even though such casingsmay be recovered for reuse.273

(z) References to the “Code of Alabama 1975" shall mean such sections as are currently in effectand as it or they may be amended.(aa) Where the phrase “reasonable cause” is used in this ordinance, it shall include, but not belimited to, those instances in which the taxpayer has acted in good faith. The burden of provingreasonable cause shall be on the taxpayer.SECTION 1.Section 2. PROPERTY TAXED; PERSONS LIABLE; APPLICABILITY; TAX IMPOSEDON AGRICULTURAL MACHINERY OR EQUIPMENT; RATE; WHO LIABLE.2.1 PROPERTY TAXED; PERSONS LIABLE; APPLICABILITY. Pursuant to Section 40-23-61 Code of Alabama 1975, there is hereby levied, in addition to all other taxes of every kind nowimposed by law, an excise tax upon the storage, use or other consumption in this City of tangiblepersonal property, in amounts to be determined by the application of rates against gross sales orgross purchases as follows, and which shall be collected as herein provided:(a) General Tax Rate. An excise tax is hereby imposed on the storage, use or other consumption inthis City of tangible personal property not including, however, materials and supplies bought for usein fulfilling a contract for the painting, repairing or reconditioning of vessels, barges, ships and otherwatercraft and commercial fishing vessels of over five tons load displacement as registered with theU.S. Coast Guard and licensed by the State of Alabama Department of Conservation and NaturalResources, purchased at retail on or after the first day of October, 1974, for storage, use or otherconsumption in this City at the rate of four percent (4%) of the sales price of such property or theamount of tax collected by the seller, whichever is greater; provided, however, when the sellerfollows the Alabama Department of Revenue’s suggested use tax brackets and his records prove thathis following said brackets resulted in a net under collection of tax for the month, he may report thetax due or tax collected, whichever is less, except as provided in sub-sections (b) and (c) of thissection.(b) Machine Tax Rate. An excise tax is hereby imposed on the storage, use or other consumptionin this City of any machines used in mining, quarrying, compounding, processing and manufacturingof tangible personal property, purchased at retail on or after October 1, 1974, at the rate of twopercent (2%) of the sales price of any such machine or the amount of tax collected by the seller,whichever is greater; provided, however, when the seller follows the Alabama Department ofRevenue’s suggested use tax brackets and his records prove that his following said brackets resultedin a net under collection of tax for the month, he may report the tax due or tax collected, whicheveris less; provided, that the term "machine", as herein used, shall include machinery which is used formining, quarrying, compounding, processing, or manufacturing tangible personal property, and theparts of such machines, attachments and replacements therefor, which are made or manufactured foruse on or in the operation of such machines and which are necessary to the operation of suchmachines and are customarily so used.274

(c) Automotive Tax Rate. An excise tax is hereby imposed on the storage, use or otherconsumption in this City of any automotive vehicle or truck trailer, semitrailer or house trailer andmobile home set-up materials and supplies including, but not limited to, steps, blocks, anchoring,cable pipes and any other materials pertaining thereto, purchased at retail on or after October 1,1974, for storage, use or other consumption in this City at the rate of two percent (2%) of the salesprice of such automotive vehicle, truck trailer, semitrailer or house trailer, and mobile home set-upmaterials and supplies as specified above, or the amount of tax collected by the seller, whichever isgreater; provided, however, when the seller follows the Alabama Department of Revenue’ssuggested use tax brackets and his records prove that his following said brackets resulted in a netunder collection of tax for the month, he may report the tax due or tax collected, whichever is less.Where any used automotive vehicle or truck trailer, semitrailer or house trailer is taken in trade, or ina series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax leviedherein shall be paid on the net difference, that is, the price of the new or used vehicle sold less thecredit for the used vehicle taken in trade.(d) Liability for Tax Not Extinguished. Every person storing, using or otherwise consuming inthis City tangible personal property purchased at retail shall be liable for the tax imposed by thisordinance, and the liability shall not be extinguished until the tax has been paid to this City;provided, however, that a receipt from a retailer maintaining a place of business in this City or aretailer authorized by the department, under such rules and regulations as it may prescribe, to collectthe tax imposed hereby and who shall for the purpose of this ordinance be regarded as the retailermaintaining a place of business in this City, given to the purchaser in accordance with the provisionsof Section 20 of this ordinance, shall be sufficient to relieve the purchaser from further liability fortax to which such receipt may refer.(e) Tax Measured by Sales Price of Fair and Reasonable Market Value. An excise tax is herebyimposed on the classes of tangible personal property, and at the rates imposed on such classes,specified in sub-sections (a), (b), and (c) of this section, on the storage, use or other consumption inthe performance of a contract in this City of any such tangible personal property, new or used, thetax to be measured by the sales price of the fair and reasonable market value of such tangiblepersonal property when put into use in this City, whichever is less; provided, that the tax imposed bythis sub-section shall not apply where the taxes imposed by sub-sections (a), (b), or (c) of thissection apply.2.2 TAX IMPOSED ON AGRICULTURAL MACHINERY OR EQUIPMENT; RATE; WHOLIABLE. Pursuant to Section 40-23-63 Code of Alabama 1975, there is hereby levied and imposedan excise tax on the storage, use or other consumption in this City of any machine, machinery, orequipment, which is used in planting, cultivating, and harvesting farm products, or used inconnection with the production of agricultural produce or products, livestock, or poultry, or farms,and the parts of such machines, machinery, or equipment, attachments and replacements thereforwhich are made or manufactured for use on or in the operation of such machine, machinery, orequipment, and which are necessary to and customarily used in the operation of such machine,machinery, or equipment, which is purchased at retail on or after October 1, 1974, for storage, use or275

other consumption in this City, at the rate of two percent (2%) of the sales price of such property orthe amount of tax collected by the seller, whichever is greater, provided, however, when the sellerfollows the Alabama Department of Revenue’s suggested use tax brackets and his records prove thathis following said brackets resulted in a net under collection of tax for the month, he may report thetax due or tax collected, whichever is less, regardless of whether the retailer is or is not engaged inbusiness in the City. Provided, however, the two percent (2%) rate, herein prescribed with respectto parts, attachments, and replacements shall not apply to any automotive vehicle or trailer designedprimarily for public highway use except farm trailers used primarily in the production and harvestingof agricultural commodities.Every person storing, using or otherwise consuming in this City such tangible personalproperty purchased at retail shall be liable for the tax imposed by this ordinance, and the liabilityshall not be extinguished until the tax has been paid to this City; provided, however, that a receiptfrom a retailer maintaining a place of business in this City or a retailer authorized by the departmentunder such rules and regulations as the City may prescribe, to collect the tax imposed hereby andwho shall for the purpose of this ordinance be regarded as a retailer maintaining a place of businessin this City, given to the purchaser in accordance with the provisions of Section 40-23-67 Code ofAlabama 1975, shall be sufficient to relieve the purchaser from further liability for a tax to whichsuch receipt may refer.Section 3. EXEMPTIONS.3.1 GENERAL. Taxes imposed by this ordinance shall be subject to all exemptions as areprovided in Article 2, Chapter 23, Title 40, Code of Alabama 1975, the State Use Tax Law, as nowor hereafter amended, all acts supplementary thereto except where inapplicable or where hereinotherwise provided, all of which are adopted and made a part hereof by reference. (Section 40-23-62)3.2 SPECIAL. Special exemptions from the taxes imposed by this ordinance are allowed in allother instances where the Use Taxes levied under Article 2, Chapter 23, Title 40, Code of Alabama1975 are exempted under any other provision of the Code of Alabama 1975.Section 4. RETAIL SELLERS TO REGISTER AND GIVE INFORMATION; EXCEPTIONS.Pursuant to Section 40-23-66 Code of Alabama 1975, every seller engaged in making retail sales oftangible personal property for storage, use or other consumption in this City, who:(a)(b)(c)Maintains a place of business;Qualifies to do business;Solicits and receives purchases or orders by agent or salesman; or276

(d)Distributes catalogs or other advertising matter and by reason thereof receives andaccepts orders from residents, within the City of Birmingham,shall register with the department and give the name and address of each agent operating in this City,the location of any and all distribution or sales houses or offices or other places of business in thisCity, the number of persons in the City of Birmingham to whom catalogs are delivered, by mail orotherwise, the number of persons in the City from whom orders are received, by mail or otherwise,together with the amount of the purchase price charged and received, and such other information asthe department may require with respect to matters pertinent to the enforcement of this ordinance;provided, however, that this section shall not apply to a seller holding a license obtained pursuant tothe provisions of Ordinance No. 97-185, known as the Sales Tax Code of the City of Birmingham,1998.Section 5. FILING OF RETURNS AND PAYMENT OF TAX. The provisions of this section,except where inapplicable or where herein otherwise provided, shall be administered pursuant toSection 40-23-68 Code of Alabama 1975, as amended, and as it may be amended, and for suchpurposes are hereby incorporated into this ordinance by reference.5.1 SELLER TO FILE RETURNS AND PAY TAX.(a) Due Date of Tax-Seller. The tax imposed by this ordinance shall, except as otherwise providedin sub-section 5.5, be due and payable to the City quarterly on or before the twentieth (20th) day ofthe month next succeeding each quarterly period during which the storage, use, or otherconsumption of tangible personal property becomes taxable hereunder, the first of such periodsbeing the period commencing with the first day of October, 1974, and ending the 31st day ofDecember, 1974. Thereafter said returns shall be due for each calendar quarter.(b) Qualifications-Seller; Due Date of Returns; Contents of Returns. Every seller engaged inmaking retail sales of tangible personal property for storage, use or other consumption in this City,who alternatively:(1) Maintains, occupies, or uses, permanently or temporarily, directly or indirectly, orthrough a subsidiary, or agent by whatever name called, an office, place ofdistribution, sales or sample room or place, warehouse or storage place, or otherplace of business;(2) Qualifies to do business or registers with the City to collect the tax levied by thisordinance;(3) Employs or retains under contract any representative, agent, salesman, canvasser,solicitor or installer operating in this City under the authority of the person or itssubsidiary for the purpose of selling, delivering, or the taking of orders for the sale of277

tangible personal property or any services taxable under this ordinance or otherwisesolicits and receives purchases or orders by any agent or salesman;(4) Solicits, pursuant to a contract with a broadcaster or publisher located in this City,orders for tangible personal property by means of advertising which is disseminatedprimarily to consumers located in this City and only secondarily to borderingjurisdiction;(5) Solicits orders for tangible personal property by mail in this City if the solicitationsare substantial and recurring and if the retailer benefits from any banking, financing,debt collection, telecommunication, or marketing activities occurring in the State ofAlabama or benefits from the location in the State of Alabama of authorizedinstallation, servicing, or repair facilities;(6) Has, under a franchise or licensing arrangement or contract, a franchisee or licenseeoperating under its trade name;(7) Solicits, pursuant to a contract with a cable television operator located in the State ofAlabama, orders for tangible personal property by means of advertising which istransmitted or distributed over a cable television system in this City;(8) Solicits orders for tangible personal property by means of a telecommunication ortelevision shopping system which is intended by the person to be broadcast by cabletelevision or other means of broadcasting, to consumers located in this City;(9) Maintains any other contact with this City that would allow this City to require theseller to collect and remit the tax due under the provisions of the constitution andlaws of the United States; or(10) Distributes catalogs or other advertising matter and by reason thereof receives andaccepts orders from residents within the City of Birmingham,shall be subject to all the provisions of this ordinance and shall, except as otherwise provided in subsection5.5, on or before the twentieth (20th) day of the month following the close of the firstquarterly period of three months, as above defined, and on or before the twentieth (20th) day of themonth following each subsequent quarterly period of three (3) months, file with the department areturn for the preceding quarterly period in such form as may be prescribed by the department,showing:(1) The total sales price of the tangible personal property sold by such seller, the storage,use or consumption of which became subject to the tax imposed by this ordinance,during the preceding quarterly period;(2) The amount of gross proceeds of sales or gross receipts of tangible personalproperty for storage, use, or other consumption, which are not subject to the tax, or278

are not to be used as a measure of the taxes due by such person, and the naturethereof; and,(3) Such other information as the department may deem necessary for the properadministration of this ordinance.(c) Remittance to Accompany Return-Seller. The return shall be accompanied by a remittance ofthe amount of tax herein required to be collected by the seller during the period covered by thereturn. The Director of Finance for the City, if he deems it necessary in order to insure payment tothe City of the amount of tax herein required to be collected by sellers, may require returns andpayment of such amount of tax for other than quarterly periods. Returns shall be signed by the selleror his duly authorized agent but need not be verified by oath.(d) Presumption of Tax Liability-Seller; Certificate of Resale. For the purpose of the properadministration of this ordinance, and to prevent evasion of the tax and the duty to collect the sameherein imposed, it shall be presumed that tangible personal property sold by any person for deliveryin this City is sold for storage, use or other consumption in this City unless the person selling suchproperty shall have taken from the purchaser a certificate signed by and bearing the name andaddress of the purchaser to the effect that the property was purchased for resale and it shall befurther presumed that tangible personal property shipped to this City by the purchaser thereof waspurchased from a retailer on and after October 1, 1974, for storage, use or other consumption in thisCity.(e) Returns To Be Filed Even Though No Tax May Be Due. Where a return is required to be filedpursuant to a provision of this ordinance, such returns shall be filed in accordance with theprovisions outlined herein, provided that, a return should be filed for each reporting period, by thedue date required, even when no tax is due.5.2 PURCHASER TO FILE RETURNS AND PAY TAX.(a) Due Date of Tax-Purchaser. The tax imposed by this ordinance shall, except as otherwiseprovided in sub-section 5.5, be due and payable to the City quarterly on or before the twentieth(20th) day of the month next succeeding each quarterly period during which the storage, use or otherconsumption of tangible personal property becomes taxable hereunder, the first of such periodsbeing the period commencing with the first day of October, 1974, and ending the 31st day ofDecember, 1974. Thereafter said returns shall be due for each calendar quarter.(b) Qualifications-Purchaser; Due Date of Returns; Contents of Returns. Every personpurchasing tangible personal property, the storage, use or other consumption of which is subject tothe tax imposed by this ordinance, and who has not paid the tax due with respect thereto to a sellerrequired or authorized hereunder to collect the tax, shall, except as otherwise provided in sub-section5.5, on or before the twentieth (20th) day of the month following the close of the each quarterlyperiod of three (3) months, file with the department a return for the preceding quarterly period insuch form as may be prescribed by the Director of Finance showing:279

(1) The total sales price of the tangible personal property purchased by such person, thestorage, use or other consumption of which became subject to the tax imposed by thisordinance during the preceding quarterly period, and with respect to which the taxwas not paid to a seller required or authorized hereunder to collect the tax;(2) The amount of gross purchases of tangible personal property for storage, use, orother consumption, which are not subject to the tax, or are not to be used as ameasure of the taxes due by such person, and the nature thereof; and,(3) Such other information as the department may deem necessary for the properadministration of this ordinance.(c) Remittance to Accompany Return-Purchaser. The return shall be accompanied by aremittance of the amount of tax herein imposed and not paid to a seller required or authorizedhereunder to collect the tax during the period covered by the return. The Director of Finance, if hedeems it necessary in order to insure payment to the City of the amount of such tax may requirereturns and payment for other than quarterly periods. Returns shall be signed by the person liablefor the tax or his duly authorized agent, but need not be verified by oath.(d) Presumption of Tax Liability-Purchaser; Temporary Storage. For the purpose of the properadministration of this ordinance, and to prevent evasion of the tax and the duty to collect and/orremit the same herein imposed, it shall be presumed that tangible personal property purchased byany person and delivered in this City is purchased for storage, use or other consumption in this City,unless the person purchasing such property shall have measures to document the temporary storageof such tangible personal property in this City by the purchaser thereof, and it shall be furtherpresumed that said tangible personal property was purchased from a retailer on and after October 1,1974, for storage, use or other consumption in this City.(e) Returns To Be Filed Even Though No Tax May Be Due. Where a return is required to befiled pursuant to a provision of this ordinance, such returns shall be filed in accordance with theprovisions outlined herein, provided that, a return should be filed for each reporting period, by thedue date required, even when no tax is due.5.3 TAXPAYER’S RESPONSIBILITY WHEN NO FORM RECEIVED. The department isauthorized to provide prescribed printed forms necessary for compliance with the filing requirementsoutlined in this section. Failure of the taxpayer to receive forms from the department does notrelieve the taxpayer of the responsibility of the timely reporting of the information required on thereturn, nor the timely payment of the tax.5.4 TIMELY MAILING TREATED AS TIMELY FILING AND PAYING. The provisionsoutlined in this section for the timely filing of any returns, payments, claims, statements, or otherdocuments shall be administered as herein provided.280

(a) Date of Delivery. If any return, claim, statement, or other document required to be filed, or anypayment required to be made, within a prescribed period or on or before a prescribed date under theauthority of any provision of this ordinance is, after such period or such date, delivered by UnitedStates mail to the Finance Department or to the department’s designated depository where suchreturn, claim, statement, or other document is required to be filed, or to which such payment isrequired to be made, the date of the United States postmark stamped on the cover in which suchreturn, claim, statement, or other document, or payment, is mailed shall be deemed to be the date ofdelivery, 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 ofBirmingham holiday, payment of the tax may be made without penalty on the firstworking day following the due date.(2) Mailing Requirements. The return, claim, statement, or other document, orpayment was, within the time prescribed in sub-section (a) above, deposited in themail in the United States in an envelope or other appropriate wrapper, postageprepaid, properly addressed to the Finance Department or to the department’sdesignated depository where such return, claim, statement, or other document isrequired to be filed, or to where such payment is required to be made.(b) Delivery By Method Other Than United States Mail. Returns, claims, statements, or otherdocuments, or payments which are required under any provision of this ordinance which aredelivered by any method other than by United States mail shall be considered timely filed when suchitems are received in the Finance Department or the department’s designated depository on the duedate prescribed.(c) Untimely Filing. Any return, payment, claim, statement, or other document not received inaccordance with the provisions of this section shall be deemed untimely filed and shall be assessedapplicable penalties and interest as prescribed by the relevant sections of this ordinance.5.5 ELECTION TO FILE YEARLY. Notwithstanding the above, if the total amount of taxablesales/purchases of tangible personal property for which any person is liable under this ordinancedoes not exceed two hundred fifty dollars ($250) during the preceding calendar year, or, if the totaluse tax liability due to the State of Alabama for the sale/purchase of such tangible personal propertyduring such period is less than ten dollars ($10) during the preceding calendar year, a yearly returnand remittance shall be made to the department, on or before the 20th day of January of each year.In order to file yearly, the election shall be made in writing and shall be filed with the department. Ifsuch election is not timely made and in accordance with the provisions of this sub-section, returnsshall be due quarterly as provided for in this section.5.6 BULK SUBMISSIONS. The department may accept, for reporting and payment of taxes duethe City, bulk submissions of reports, and under regulations promulgated by the department,payments owed to the City made on behalf of the taxpayer by its properly authorized representativewhere such submissions are made using the appropriate form prescribed by the department, as281

provided in Section 11-51-210(d) Code of Alabama 1975. Any such bulk submissions of reports andpayments shall include:1. The City’s assigned taxpayer identification number for each such taxpayer for eachtax paid; and,2. Sufficiently detailed information by which each taxpayer can be identified such thata determination can be made as to the amount and method of assessment of taxagainst such taxpayer for the City.The acceptance by the City of such bulk submissions shall not relieve the taxpayer on whose behalfsuch submissions were made from liability for any use tax arising from an error or omission made bythe taxpayer’s representative. Such bulk submission shall be signed by the taxpayer or its properlyauthorized representative.Section 6. EXTENSION OF TIME FOR MAKING RETURN. In accordance with theprovisions of Section 40-23-74 Code of Alabama 1975, the Director of Finance, at his discretion, forreasonable cause, may extend the time for making any return required under the provisions of thisordinance; however, the time for filing any such return shall not be extended for a period greaterthan thirty (30) days from the date such return is due to be made and shall not prevent penalty andinterest from accruing during the period of such extension.Section 7. CREDIT SALES. Pursuant to Section 40-23-68(e) Code of Alabama 1975, and exceptas otherwise provided in Sub-section 5.5 of this ordinance, any seller making cash and credit salesfor storage, use or other consumption in the City of Birmingham may report such cash sales andshall thereafter include in each quarterly report all credit collections made during the precedingquarter and shall pay the taxes due thereon at the time of filing such report, but in no event shall thegross proceeds of credit sales be included in the measure of the tax to be paid until collections ofsuch credit sales shall have been made.Section 8. OATHS. The monthly reports herein required to be made are not required to be madeunder oath, but wherever in this ordinance any report is required to be sworn to, the same shall besworn to by the taxpayer or his agent before some officer authorized to administer oaths, and anyfalse statement to a material fact made with the intent to defraud shall constitute perjury, and uponconviction thereof, the person so convicted shall be punished as provided in Section 1-1-6, GeneralCode of the City of Birmingham 1980, as amended and as it may be amended.Section 9. MAINTENANCE OF RECORDS; INVESTIGATIVE POWERS; AUDIT ANDSUBPOENA AUTHORITY. The provisions of this section shall be administered in accordance282

with the procedures set forth in Sections 40-23-83 and 40-2A-7(a) Code of Alabama 1975, exceptwhere inapplicable or where herein otherwise provided.9.1 RECORDS TO BE KEPT. Every seller and every person storing, using or otherwiseconsuming in this City tangible personal property purchased from a retailer shall keep and preserve,an accurate and complete set of records, receipts, invoices and other pertinent papers suitable for thedetermination of the correct amount of use tax due, or other records or information as may benecessary for the proper administration of any matter under the provisions of this ordinance in suchform as the department may require. The department, or any person authorized in writing by it, ishereby authorized to examine the books, papers, records and equipment of any person sellingtangible personal property and any person liable for the tax imposed by this ordinance, and toinvestigate the character of the business of any such person in order to verify the accuracy of anyreturn made, or if no return was made by such person, to ascertain and determine the amountrequired to be paid hereunder. Such books, papers, records, and equipment shall be open forexamination by the department upon request at a reasonable time and location. It shall also be theduty of every person to keep and preserve such records, receipts, invoices, and other pertinentrecords or other information for a period of not less than five (5) years from the due date of thereturn on which the underlying tax is required to be reported, or five (5) years of the date the returnis 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 thedepartment. “Reasonable location” shall be considered to be the taxpayer’s place ofbusiness or the offices of the taxpayer’s authorized representative, provided suchbusiness or representative is located within a fifty (50) mile radius of the City ofBirmingham. Taxpayers maintaining records outside of this radius must makerecords available at City Hall or at such other location as agreed upon by thedepartment. The department, when conducting an audit, review, or examination forverification, may, at its election, require any taxpayer conducting business within theCity to provide the records, accounts, books, papers and other documents at areasonable time and reasonable place agreed upon by the department, as providedherein.Taxpayer May Be Assessed Reasonable Costs. As provided in Section 40-2A-6(d) Code of Alabama 1975, the department may assess and collect from thetaxpayer, the reasonable costs, based on the then current state government employeeper diem rates incurred by, or charged to, the City in connection with performing anexamination of the taxpayer’s books and records if the taxpayer received notice bycertified U.S. mail, return receipt requested, at least thirty (30) days prior to the dateon which the examination was to commence, and1. The taxpayer either failed or refused to respond or did not propose areasonable alternative date on which the examination was to commencewithin 15 days of receipt of notice of the pending examination, or if283

2. The taxpayer and the department agreed in writing as to an alternative dateon which the examination was to commence but the taxpayer then failed orrefused to permit reasonable access to its books and records on the alternativedate.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 ofcomputing and determining the correct amount of value or correct amount of tax as provided for inSection 9.1. The Director of Finance is hereby authorized to examine any person under oathconcerning any gross receipts which were or should have been shown in a return, and to this end, hemay 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)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 tomaintain books and records pursuant to this ordinance, who fails or refuses tomaintain or provide such records and books, or permit inspection, as required herein,shall be subject to the provisions of Section 11 of this ordinance, and shall be subjectto contempt proceedings in the Circuit Court.9.3 AUDIT AND SUBPOENA AUTHORITY; ADDITIONAL REQUIREMENTS. Section40-2A-7(a), Code of Alabama 1975 outlines further requirements for the maintenance of records, inaddition to the record keeping requirements set out in Section 9.1 of this ordinance. Thedepartment’s authority to audit, to subpoena records, and to enter into contracts with privateexamining or collecting firms is granted pursuant to Act No. 98-191, the “Local Tax Procedures Actof 1998”, Act No. 98-192, the “Local Tax Simplification Act of 1998”, as well as Section 40-2A-7(a), Code of Alabama 1975, except where inapplicable or where herein otherwise provided.Section 10. REFUNDS.10.1 PETITIONS FOR REFUND. Any taxpayer may file a petition for refund with the departmentfor any overpayment of tax erroneously paid to the department as provided in Section 40-2A-7(c)(1)Code of Alabama 1975. If a final assessment for the tax has been entered by the department, apetition for refund of all or a portion of the tax may be filed only if the final assessment plusapplicable interest has been paid in full prior to or with the filing of the petition for refund.The petition for refund must be filed in writing jointly by the taxpayer who collected andpaid over the tax to the department and the consumer/purchaser who paid the tax to the taxpayer.However, a direct petition may be filed in writing by the taxpayer if the taxpayer never collected thetax from the consumer/purchaser, or if the tax has been credited or repaid to the consumer/purchaserby the taxpayer.284

Unless otherwise provided by law, all petitions for refund shall include sufficient informationto identify the type and amount of tax overpaid, the taxpayer, the period included, and the reasonsfor the refund. Such petition shall be accompanied with sufficient supporting documentation as thedepartment may deem necessary and proper.10.2 REFUND OVERPAYMENTS APPLIED TO OTHER TAXES. Refund overpayments maybe applied to other taxes as provided in Section 40-2A-7(c)(4) Code of Alabama 1975.If a petition is granted by the department, or a court determines that a refund is due, theoverpayment shall be refunded to the taxpayer by the department. If the department determines thata refund is due, the amount of overpayment may first be credited by the department against anyoutstanding final tax liabilities due and owing by the taxpayer to the department, and the balance ofany overpayment shall be refunded to the taxpayer. If any refund or part thereof is credited to anyother tax by the department, the department shall provide a written detailed statement to the taxpayershowing the amount of overpayment, the amount credited for payment to other taxes, and theamount refunded.10.3 TIME LIMITATIONS.(a) A petition for refund must be filed in writing with the department within (i) three (3) years fromthe date the return was filed or (ii) two (2) years from the date of payment of the tax, whichever islater, or (iii) if no return was timely filed, two (2) years from the date of the payment of the tax.(b) The department shall either grant or deny a petition for refund within six (6) months from thedate the petition is filed, unless the period is extended by written agreement of the taxpayer and thedepartment. The taxpayer shall be notified of the department’s decision concerning the petition forrefund by first class United States mail or by certified mail with return receipt requested, sent to thetaxpayer’s last known address. If the department is unable to grant a refund within the timeprovided herein due to the taxpayer’s failure to provide adequate documentation, the petition forrefund shall be deemed to be denied.(c) The department and the taxpayer may, prior to the expiration of the period for the filing of apetition for refund, agree in writing to extend the time provided for filing the petition. The petitionfor refund may be filed at any time prior to the expiration of the period agreed upon. The periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.10.4 INTEREST ON REFUNDS. On any overpayment of any use tax levied under any provisionsof this ordinance, the City, in addition to the amount of the overpayment, shall refund interestthereon at the rate of one percent (1%) per month, or fraction thereof, from the date of suchoverpayment on any refund of tax erroneously paid. As provided in Section 11-51-208(f) Code ofAlabama 1975, references in this sub-section to Aerroneously paid” taxes on which interest shall bedue to the taxpayer shall only mean and refer to taxes erroneously paid to the City as a result of any285

error, omission, or inaccurate written advice by or on behalf of the City, including in connectionwith a prior examination of its books and records by the City.10.5 ASSIGNMENT OF REFUNDS. The right of any person to a refund under this section is notassignable. A petition for a refund must be made by the person who withheld and remitted the tax.10.6 ACTION FOR RECOVERY OF REFUND. It is unlawful for any petitioner for a taxrefund to make a false statement in connection with such application. If any person obtains a refundunlawfully, the Director of Finance is empowered and directed to bring appropriate action forrecovery of such refund. A conviction for the violation of this subsection shall constitute prima facieevidence that all refunds received by such person pursuant to the petition which contained the falsestatement were obtained unlawfully. Obtaining a refund unlawfully shall be an act of fraud againstthe City and shall be subject to applicable penalties outlined in Article I, Section 13 of thisordinance.Section 11. JEOPARDY, PRELIMINARY, FINAL ASSESSMENTS AND TIMELIMITATIONS.11.1 JEOPARDY ASSESSMENTS. All jeopardy assessments issued by the department shall beexecuted 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 ofBirmingham or to remove his property therein, or to do any other act tending to prejudice or torender wholly or partly ineffectual proceedings to collect any tax imposed by this ordinance, theDirector of Finance may issue notice of such finding to the taxpayer by personal service or mailingto his/her last known address, together with a demand for immediate payment of the tax declared tobe in jeopardy, including penalties and additions thereto and such tax, penalty, interest, and additionsthereto shall be immediately due and payable. A final assessment of such tax may be enteredimmediately and if the assessment is not paid upon such demand of the Director, the Director mayforthwith issue a warrant for levy and distraint of any personal property of the taxpayer which shallbe collected in the same manner and with like effect as provided under Section 24 of this ordinance.(b) In the case of a tax for a current period, the Director may declare the taxable period of thetaxpayer immediately terminated and may at his discretion estimate the tax liability based upon thebest information obtainable. Notice of such finding and declaration shall be issued to the taxpayer inthe same manner as in sub-section (a).(c) When a jeopardy assessment has been made as provided in sub-section (a), the collection of all orany part of such assessment may be stayed by filing with the Director an approved bond conditionedupon the payment of the assessment together with applicable interest and costs of collection. TheDirector shall have sole discretion to approve or disapprove the bond, but such approval shall not beunreasonably withheld.286

11.2 PRELIMINARY AND FINAL ASSESSMENTS. All preliminary and final assessmentsissued by the department shall be executed as provided in Sections 40-2A-7(b)(1)a, 40-2A-7(b)(3),40-2A-7(b)(4), 40-2A-7(b)(1)b, and 40-29-91 Code of Alabama 1975. The terms “preliminaryassessment” and “final assessment” shall have the respective meanings ascribed by Section 40-2A-3Code of Alabama 1975.(1) Entry of Preliminary Assessment. If the department determines that the amount of any tax asreported on a return is incorrect, or if no return is filed, or if the department is required to determinevalue, the department may calculate the correct tax or value based on the most accurate andcomplete information reasonably obtainable by the department. The department may thereafter entera preliminary assessment for the correct tax or value, including any applicable penalty and interest.(2) Service of Preliminary Assessment Upon Taxpayer. The preliminary assessment entered bythe department, or a copy thereof, shall be promptly mailed by the department to the taxpayer’s lastknown address by either first class U.S. mail or certified mail with return receipt requested, but atthe option of the department, the preliminary assessment may be delivered to the taxpayer bypersonal delivery.(a)(b)Disputed Preliminary Assessments. If a taxpayer disagrees with a preliminaryassessment as entered by the department, the taxpayer may file a written petition forreview with the Director of Finance within thirty (30) calendar days from the date ofentry of the preliminary assessment, setting out the specific objections to thepreliminary assessment, and showing cause why such assessment should not be madefinal. If a petition for review is timely filed, or if the department otherwise deems itnecessary, the department shall schedule a conference with the taxpayer for thepurpose of allowing the taxpayer and the department to present their respectivepositions, discuss any omissions or errors, and to attempt to agree upon any changesor modifications to their respective positions.If a written petition for appeal/review:1. Is not timely filed, or2. Is properly filed, and upon further review the department determinesthe preliminary assessment is due to be upheld in whole or in part, thedepartment may make the assessment final in the amount of tax dueas computed by the department, with applicable interest and penaltycomputed to the date of entry of the final assessment.(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 last known address (i) byeither first class U.S. mail or certified mail with return receipt requested in the case of assessmentsof tax or five hundred dollars ($500) or less or (ii) by certified mail with return receipt requested inthe case of assessments of tax of more than five hundred dollars ($500). In either case and at theoption of the department, the final assessment, or a copy thereof, may be delivered to the taxpayerby personal delivery.287

11.3 TIME LIMITATION FOR ENTERING ASSESSMENTS.(a) Pursuant to Section 40-2A-7(b)(2) Code of Alabama 1975, any preliminary assessment must beentered within three (3) years from the due date of the return, or three (3) years from the date thereturn is filed with the department, whichever is later, or if no return is required to be filed, withinthree (3) years of the due date of the 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 tax;2. A preliminary assessment may be entered within six (6) years from the due date ofthe 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 properlyincludable therein which is in excess of twenty-five percent (25%) of the amount ofthe taxable base stated in the return.For purposes of this paragraph:(a)(b)The term “taxable base” means the gross proceeds from sales, grosspurchases, gross receipts, or other amounts on which the tax paid with thereturn is computed; andIn determining the amount omitted from the taxable base, there shall not betaken into account any amount which is omitted from the taxable base statedin the return if the amount is disclosed in the return, or in a statementattached to the return, in a manner adequate to apprise the department of thenature and amount of the item.3. A preliminary assessment entered pursuant to Sections 40-29-72 and 40-29-73, Codeof Alabama 1975, may be entered within five (5) years from the due date of thereturn on which the underlying tax is required to be reported or within five (5) yearsof the date the return is filed, whichever is later.(b) The department and the taxpayer may, prior to the expiration of the period for entering apreliminary 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 periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.(c) 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 againstthe same taxpayer for the same or a portion of the same tax period.288

Section 12. APPEALS. Appeals from denial of refunds, jeopardy assessments, and finalassessments shall be executed as provided in Section 6-3-11, Code of Alabama 1975. A writtennotice 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 specificmatter 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 awritten notice of appeal with the Circuit Court within two (2) years from the date the petition isdenied. The Circuit Court shall hear the appeal according to its own rules and procedures and shalldetermine the correct amount of refund due, if any.(b) If an appeal is not filed with the Circuit Court within two (2) years of the date the petition isdenied, 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 taxesmade due and payable by virtue of the provisions of Section 11 of this ordinance, the finding of theDirector of Finance, made as herein provided, shall be for all purposes presumptive evidence ofjeopardy.(b) A final jeopardy assessment entered hereunder may be appealed to either the Director ofFinance or the Circuit Court in the same manner as provided in sub-section 12.4 of this section forthe appeal of final assessments. On appeal to the Director of Finance or to the Circuit Court, thefinal jeopardy assessment shall be prima facie correct, and the burden of proof shall be on thetaxpayer to prove such assessment is incorrect.(c) If an appeal is not filed with the Director of Finance or in the Circuit Court within the timeprovided herein for appeals of final assessments, the appeal shall be dismissed for lack ofjurisdiction.12.3 APPEAL FROM PRELIMINARY ASSESSMENT. (Refer to Section 11.2 (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 writtennotice of appeal with the Director of Finance within thirty (30) days from the date of entry of thefinal assessment, and the appeal, if timely filed, shall proceed as herein provided.(b) In lieu of the appeal under paragraph (a) of this sub-section, at the option of the taxpayer, thetaxpayer may appeal from any final assessment to the Circuit Court by filing written notice of appealwithin thirty (30) days from the date of entry of the final assessment with both the Director ofFinance and the Circuit Court. If the appeal is to Circuit Court, the taxpayer shall, also within thethirty (30) day period allowed for appeal, either (i) pay the tax, interest, and any penalty shown onthe final assessment, or (ii) file a supersedeas bond with the court in double the amount of the tax,289

interest, and any penalty shown on the final assessment. The supersedeas bond shall be executed bya surety company licensed and authorized to do business in the State of Alabama and shall beconditioned to pay the assessment plus applicable interest, penalty, and any court costs relating tothe appeal. A taxpayer may appeal a final assessment to either the Director of Finance or to CircuitCourt as provided herein, even though the taxpayer has paid the tax in issue prior to taking theappeal.(c) The filing of the written notice of appeal with the Director of Finance or, in the case of appeals tothe Circuit Court, the filing of such notice of appeal with both the Director of Finance and theCircuit Court, and also the payment of the assessment in full and applicable interest and penalty orthe filing of a bond as provided herein, are jurisdictional. If such prerequisites are not satisfiedwithin the time provided for appeal, the appeal shall be dismissed for lack of jurisdiction. On appealto the Director of Finance, or to the Circuit Court, the final assessment shall be prima facie correct,and the burden of proof shall be on the taxpayer to prove such assessment is incorrect.Section 13. PENALTIES AND INTEREST. The provisions for penalties are pursuant to Section40-2A-11 Code of Alabama 1975; provided, however, the rates and amounts of penalties are asprovided herein.13.1 FAILURE TO TIMELY FILE RETURN. If a taxpayer fails, neglects, or refuses to file anyreturn required to be filed with the department on or before the date prescribed therefor, determinedwith regard to any extension of time for filing granted by the Director of Finance, there shall beassessed, in addition to the tax due or the amount of tax herein required to be collected and/orremitted, a penalty of ten percent (10%) of the amount due, or fifty dollars ($50.00), whichever isgreater, 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 beassessed and collected as part of the tax, as provided in Section 40-2A-11(a) Code of Alabama 1975.13.2 FAILURE TO TIMELY PAY TAX. If a taxpayer fails, neglects, or refuses to pay to thedepartment the amount of tax shown as due on a return required to be filed on or before the dateprescribed for payment of the tax, determined with regard to any extension of time for paymentgranted by the Director of Finance, there shall be added:(1) In addition to the tax due or the amount of tax herein required to be collected and/orremitted; or,(2) For any tax for which a monthly or quarterly return is required, or,(3) For which no return is required,a penalty of ten percent (10%) of the unpaid amount shown as tax due on the return or the amountstated in the notice and demand, together with interest thereon at the rate of one percent (1%) permonth, or fraction thereof, from the date at which the tax herein levied became due and payable, asprovided in Section 40-2A-11(b) Code of Alabama 1975.290

13.3 UNDERPAYMENT OF TAX. Any taxpayer failing to pay the tax herein levied to the City orany amount of tax herein required to be collected and paid to the City, within the time required bythis ordinance, shall pay, in addition to the tax or the amount of tax herein required to be collectedand/or remitted, a penalty of ten percent (10%) of the amount of tax due, plus interest at the rate ofone percent (1%) per month, or fraction thereof, from the date at which the tax or the amount of taxherein levied or required to be collected became delinquent, that is, due and payable to the City.13.4 UNDERPAYMENT DUE TO NEGLIGENCE. If any part of any underpayment of tax is dueto negligence or disregard of rules or regulations, there shall be added to the tax an amount equal toten percent (10%) of that part of the tax attributable to negligence or disregard of rules orregulations. For the purpose of this section, the term “negligence” includes any failure to make areasonable attempt to comply with this ordinance, and the term “disregard” includes any careless,reckless or intentional disregard, as provided in Section 40-2A-11(c) Code of Alabama 1975.13.5 UNDERPAYMENT DUE TO FRAUD. If any part of any underpayment of tax required tobe 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 thissection, 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 CircuitCourt is determined to be frivolous or primarily for the purpose of delay or to impede collection ofthe tax imposed by this ordinance, a penalty of two hundred fifty dollars ($250.00) or twenty-fivepercent (25%) of the tax in question, whichever is greater, shall be assessed in addition to any taxdue, as provided in Section 40-2A-11(f) Code of Alabama 1975.13.7 PENALTIES NOT EXCLUSIVE. The penalties provided in this section for failure to timelyfile a return, failure to timely pay tax, underpayment of tax, underpayment due to negligence andfraud, or filing a frivolous appeal may be asserted against the same taxpayer for the same tax period,as provided in Section 40-2A-11(g) Code of Alabama 1975.13.8 WAIVER OF PENALTIES. Penalties may be waived, in whole or in part, by the Director ofFinance upon a determination of reasonable cause, pursuant to Section 40-2A-11(h) Code ofAlabama 1975. Reasonable cause shall include, but not be limited to, those instances in which thetaxpayer has acted in good faith. The burden of proving reasonable cause shall be on the taxpayer.13.9 PENALTY AND INTEREST ASSESSED AS TAX. All penalties and interest levied orassessed against a taxpayer and which are administered by the department shall be assessed andcollected in the same manner as taxes.13.10 INTEREST. Interest shall be computed at the rate of one percent (1%) per month or fractionthereof, and shall be added as provided herein to any tax or other amount due the department whichis not paid by the due date. Interest on any delinquency or underpayment shall be charged from thedue date of the tax, as provided in Section 40-1-44 Code of Alabama 1975.291

13.11 ABATEMENT OF PENALTY. The department shall abate any penalty attributable toerroneous written advice furnished to a taxpayer by an employee of the department. However, thissub-section shall apply only if the department employee provided the written advice in good faithwhile acting in his official capacity, the written advice was reasonably relied on by the taxpayer andwas in response to a specific written request of the taxpayer, and the penalty did not result from thetaxpayer’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 tocollect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in anymanner to evade or defeat any such tax or the payment thereof, shall, in addition to other penaltiesprovided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, ornot accounted for and paid over.Section 14. CONFIDENTIALITY OF TAX RETURNS. The confidentiality provisions imposedby this ordinance shall be executed as provided in Section 40-2A-10(a), (d), (e), (f) and (g) Code ofAlabama 1975.(a) It shall be unlawful for any person to print, publish, or divulge, without the written permission orapproval of the taxpayer, the tax return of any taxpayer or any part thereof or any informationsecured in arriving at the amount of tax or value reported for any purpose other than the properadministration of any matter administered by the department, or upon order of any court, or asotherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at thediscretion of the Director of Finance. The Director of Finance may make written or verbal disclosureupon request as to the status of compliance of the taxpayer relative to this ordinance.(b) A good standing certificate shall be issued to a requesting person with respect to a taxpayer, ifthe taxpayer has filed all tax returns due, and paid the taxes shown as payable in accordance withthose returns.(c) The Director of Finance shall promulgate reasonable regulations permitting and governing theexchange of tax returns, information, records, and other documents secured by the department, withtax officers of other agencies of the state, municipal, and county government agencies within theState of Alabama, federal government agencies, any association of state government tax agencies ofAlabama or other states, and any foreign government tax agencies. However, (i) any tax returns,information, records, or other documents remain subject to the confidentiality provisions set forth insub-section (a); (ii) the department may charge a reasonable fee for providing information ordocuments for the benefit of the requesting agencies, and (iii) any exchange shall be for one or moreof the following purposes:(1) Collecting taxes due.(2) Ascertaining the amount of taxes due from any person.292

(3) Determining whether a person is liable for, or whether there is probable cause forbelieving a person might be liable for the payment of any tax.(d) Nothing herein shall prohibit the use of tax returns or tax information by the department in theenforcement, collection, and assessment of any tax levied or imposed by this ordinance, or any othermatters administered by the department. The department may also divulge to a purchaser orsuccessor of a business or stock of goods the outstanding tax liability of the seller for which thepurchaser or successor may be liable pursuant to Section 40-23-82 Code of Alabama 1975. Thissection shall not preclude the inspection of returns by federal or foreign state agents pursuant toSection 40-18-53 Code of Alabama 1975.(e) Nothing herein shall prohibit the exchange of information between and among county ormunicipal governments subject to the restrictions of this section.(f) In no event shall any damages, attorney fees, or court costs be assessed against the City or againstits elected officials, officers, or employees under this section.Section 15. REGULATIONS MAY BE PROMULGATED; PAYMENTS DUE TAXPAYERSMAY BE WITHHELD.15.1 REGULATIONS MAY BE PROMULGATED. Regulations may be promulgated as providedin Section 40-23-83 Code of Alabama 1975, except where inapplicable or where herein otherwiseprovided.(a) The Director of Finance shall from time to time promulgate rules and regulations for makingreturns and for ascertainment, assessment and collection of the tax imposed hereunder as he/she maydeem necessary to enforce its provisions; and upon request shall furnish any taxpayer with a copy ofsuch rules and regulations.(b) The Director of Finance may prescribe, adopt, promulgate and enforce reasonable rules andregulations not in conflict with this ordinance relating to any matter or thing pertaining to theadministration and enforcement of the provisions of this ordinance, including but not limited toprovisions for the re-examination and correction of returns as to which overpayment orunderpayment is claimed or found to have been made, and the rules and regulations so promulgatedshall be binding upon all taxpayers.(c) The Director of Finance shall prescribe printed forms for use by persons subject to the provisionsof this ordinance 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-CouncilAct, Article VI, Section 6.04(o), Act No. 452-55, Acts of Alabama, the Director of Finance, in orderto protect the interests of the City, is authorized to withhold the payment of any claim or demand forpayment of monies due from the City to any vendor, contractor, consultant or other person having293

unpaid or delinquent tax or license liabilities until such unpaid tax, including applicable interest andpenalties, shall first have been settled and adjusted. The Director of Finance shall notify thetaxpayer by certified mail with return receipt requested, sent to the taxpayer’s last known address, ofhis/her intention to make such levy, the effect of which shall be continuous from the date such levyis first made until the liability out of which such levy arose is satisfied.Section 16. PURCHASER TO WITHHOLD TAXES DUE FROM PURCHASE MONEY ORBE LIABLE. Pursuant to Section 40-23-82 Code of Alabama 1975, if any retailer liable for anamount of tax herein required to be collected shall sell out his business or stock of goods or shallquit the business, he shall make a final return, as provided under Section 5 of this ordinance, andshall make payment of the taxes due within thirty (30) days after the date of selling or quittingbusiness. His successor, successors or assigns, if any, shall be required to withhold sufficient of thepurchase money to cover the amount of such taxes herein required to be collected and interest orpenalties due and unpaid until such time as the former owner shall produce a receipt from thedepartment showing that they have been paid, or a certificate stating that no amount is due. If thepurchaser of a business or stock of goods shall fail to withhold purchase money as provided herein,and the taxes remain due and unpaid after said thirty-day period, he shall be personally liable for thepayment of the amount of taxes herein required to be collected by the former owner, interest andpenalties accrued and unpaid by any former owner, owners or assignors. If in such cases thedepartment deems it necessary in order to collect the taxes due the City, it may make a jeopardyassessment as provided in Title 40, Chapter 29 of the Code of Alabama 1975.Section 17. DISPOSITION OF FUNDS DERIVED FROM TAXES. All monies derived from theuse tax levied under the provisions of this ordinance shall be paid to the City and placed to the creditof the General Fund of the City of Birmingham, and shall be used and expended as authorized bylaw and ordinance.Section 18. [Reserved]Section 19. DISCOUNT. A discount of three-fourths of one percent (.0075) of the taxes levied bythis ordinance due and payable to the City shall be allowed to the seller or vendor provided the taxesdue by such seller are paid before the same becomes delinquent, as provided in this ordinance. If thereturns are not filed within the time herein provided and the taxes not paid on the dates hereinprovided for, no such person shall be entitled to such a discount, but shall pay to the City the amountof tax due, together with applicable penalty and interest at the rate of one percent (1%) per month,from the date the payment of said use tax became delinquent.Section 20. SELLER TO COLLECT TAX; SELLER NOT TO ASSUME OR ABSORB TAX.294

(a) Pursuant to Section 40-23-67 Code of Alabama 1975, every such seller making sales of tangiblepersonal property for storage, use or other consumption in this City, not exempted under theprovisions of Section 3 of this ordinance, shall at the time of making such sales, or, if the storage,use or other consumption of the tangible personal property is not then taxable hereunder, at the timesuch storage, use or other consumption becomes taxable hereunder, collect the tax imposed by thisordinance from the purchaser, and give to the purchaser a receipt therefor in the manner and formprescribed by the department. The tax required to be collected by the seller from the purchaser shallbe displayed separately from the list, advertised in the premises, marked or other price on the salescheck or other proof of sales.(b) It shall be unlawful for any such seller to advertise or hold out or state to the public or anycustomer, directly or indirectly, that the tax or any part thereof imposed by this ordinance will beassumed or absorbed by the seller or that it will not be added to the selling price of the property sold,or if added that it or any part thereof will be refunded.(c) Any person violating any of the provisions of this section shall be guilty of a misdemeanor andshall upon conviction be punished pursuant to Section 1-1-6 of the General Code of the City ofBirmingham 1980. The tax herein required to be collected by the seller shall constitute a debt owedby the seller to this City.Section 21. CREDIT FOR SALES OR USE TAX ERRONEOUSLY PAID. Pursuant to Section40-23-65 Code of Alabama 1975, if a sales or use tax equal to or greater than the amount of theBirmingham tax is paid to another city under a requirement of law, the property which is the subjectof such tax, when imported for use or consumption in Birmingham, is not subject to the use tax,which is required to be paid by Section 2 of this ordinance. If the amount of tax paid to the othercity is less than the Birmingham tax, then the difference between the out-of-city tax and theBirmingham tax must be paid. No credit will be allowed for taxes paid on tangible personalproperty in any city which does not give credit for taxes paid on similar property in Birmingham.The Director of Finance shall require such proof of payment of tax to another city as he deems to benecessary and proper.21.1 TAXES DUE THE CITY WHICH WERE ERRONEOUSLY PAID TO ANOTHERMUNICIPALITY.(a)Requirement to Request Refund of Erroneous Tax Payment Within 60 Days of Noticeto Avoid Interest, Penalties (Taxpayer). In order to avoid the accrual of interest and anyotherwise applicable penalties on the tax due the City of Birmingham, when a use tax owedto the City of Birmingham is erroneously paid to a different municipality or county in goodfaith, based on a reasonable interpretation of the enabling ordinance, resolution, or actlevying or authorizing the tax, but not under a requirement of law, the taxpayer making theerroneous payment must comply with the applicable refund procedures of such municipalityor county within 60 days of receiving notice from the City, a county, or other municipalityor its agent of the erroneous payment.295

(b)(c)Compliance With Refund Procedure; Interest, Penalties. If the taxpayer complies withthe refund procedure within the requisite 60-day period, the City shall not assess or attemptto assess the tax, or any related interest or otherwise applicable penalty thereon until the dateof receipt of the overpayment from the refunding municipality or county by the taxpayer orthe taxpayer’s agent, and no interest or penalty thereon shall accrue until such date ofreceipt. The taxpayer shall remit the disputed tax to the City within 15 days after receipt.Failure to Comply With Refund Procedure; Interest, Penalties. If the taxpayer fails tocomply with the refund procedures within the requisite 60-day period, interest and anyapplicable penalties shall accrue on the tax to which the City is entitled from the sixty-first(61st) day and until such time as the tax is paid.21.2 TAXES DUE TO ANOTHER MUNICIPALITY WHICH WERE ERRONEOUSLYPAID TO THE CITY OF BIRMINGHAM.(a)(b)Requirement to Refund Overpayment of Erroneous Tax Within 60 Days of ComplianceWith Refund Procedures (City of Birmingham). If a use tax owed to another municipalityor county is erroneously paid to the City of Birmingham in good faith, based on a reasonableinterpretation of the enabling ordinance, resolution, or act levying or authorizing the use tax,but not under a requirement of law, the City shall refund the overpaid tax, without interest, tothe taxpayer within 60 days of the taxpayer’s compliance with applicable refund proceduresprovided in Section 10 of this ordinance.Refund of Excess Tax; Requirements. Provided, however, that if the applicable rate of usetax imposed by the City exceeds the rate of use tax imposed by the proper locality under arequirement of law, the City shall not be obligated to refund the difference unless thetaxpayer properly files the applicable petition for refund, as in the case of joint petitions forrefund as required by Section 10.1 of this ordinance.Section 22. [Reserved]Section 23. COLLECTION AFTER ASSESSMENT. The tax herein levied may be collected bylevy as provided in Section 40-29-51 Code of Alabama 1975, as follows:(a) Length of Period. Where the assessment of any tax imposed by this ordinance has been begunor made within the period of limitation properly applicable thereto, such tax may be collected bylevy 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; or296

(2) Prior to the expiration of any period for collection agreed upon in writing by theDirector of Finance and the taxpayer before the expiration of such period allowed bylaw (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 theexpiration of the period previously agreed upon. The period allowed by law as provided in this subsectionduring which a tax may be collected by levy shall not be extended or curtailed by reason of ajudgment against the taxpayer.(b) Date When Levy is Considered Made. The date on which a levy on property or rights toproperty is made shall be the date on which the notice of seizure provided in Section 40-29-26 Codeof Alabama 1975, is given.Section 24. LIEN FOR TAXES. Pursuant to Sections 40-29-20 et seq., and/or 11-51-96 Code ofAlabama 1975, the provisions of this section shall apply to the taxes, and/or any penalty or interestpayable thereon, levied under this ordinance.(a) Liens Generally. If any person liable to pay the tax herein levied, neglects or refuses to pay thesame within thirty (30) days of the final assessment, the amount (including any interest, additionalamount, addition to tax, or assessable penalty together with filing fees and any other costs that mayaccrue in addition thereto) shall be a lien in favor of the City of Birmingham upon all property andrights to property, whether real or personal, tangible or intangible, belonging to such person.(b) The department shall give a thirty (30) day “Notice of Intent to File Lien” to the taxpayer by anyone of the following methods:(1) Given in person;(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 lastknown address.(c) Term. Unless another date is specifically fixed by law, the lien imposed by sub-section (a) shallarise at the time the final assessment, return therefor or the payment thereof, whichever is prior, wasdue to have been filed with or made to the department, and shall continue until the liability for theamount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied orbecomes unenforceable by reason of lapse of time.(d) Right to Enforce Lien by Attachment. The department may enforce such lien in any court ofcompetent jurisdiction, by attachment issued by any officer authorized to issue such writs, uponexecuting bond as in other cases of attachment, and upon making affidavit that the attachment is notsued out for the purpose of vexing or harassing the defendant, and describing the property on whichthe lien is claimed and setting forth all the facts necessary to the creation of the lien, and the amount297

due and unpaid (including any interest, additional amount, addition to tax, or assessable penaltytogether with filing fees and any other costs that may accrue in addition thereto).(e) Release of Lien. If the taxpayer shall file with the department a bond in double the amount ofthe lien filed, with surety or sureties to be either a surety company authorized to do business inAlabama or such individual property owners, not less than three in number, as recommended by thejudge 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 occurin addition thereto as may be assessed against the taxpayer, principal in said bond, the Director ofFinance shall withdraw and release said lien filed under the provisions of this subsection, and upona determination that the said taxpayer owes any of said taxes to the City, the assessment (judgment)there for shall be entered against said taxpayer and the surety or sureties on said bond; and, if notpaid within 30 days from the date of said final assessment (judgment), then execution shall issuethere for against said principal and the surety or sureties on said bond. If the bond hereinaboveprovided 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 themanner provided for by this ordinance, and if the court approves the bond required for an appeal orthe said taxpayer against whom the assessment was entered by the department shall, within 30 daysfrom the date of the assessment, pay the amount thereof to the city, then, in either of said events, theDirector of Finance shall cancel or release from record said lien. ”Section 25. COLLECTION BY CIVIL SUIT. The department may initiate and/or maintain acivil action to recover delinquent taxes herein levied, interest, penalties, and administrative costsincurred in connection therewith, in any court of competent jurisdiction, which remedy shall be inaddition to any and all other remedies which may be provided.Section 26. VIOLATOR MAY BE RESTRAINED FROM CONTINUING IN BUSINESS.Any taxpayer who shall violate any of the provisions of this ordinance may be restrained fromcontinuing in business, and proper prosecution shall be instituted in the name of the City ofBirmingham until such person shall have complied with the provisions of this ordinance.Section 27. VIOLATIONS.27.1 FAILURE TO PAY THE TAX, MAKE REPORTS, KEEP OR PROVIDE RECORDS.Any person subject to the provisions of this ordinance, who shall fail to pay the tax, make the reportsor any of them as herein required, or who shall fail to keep or provide records, or supply anyinformation as herein required, shall, as provided in Section 40-29-112 Code of Alabama 1975, beguilty of a misdemeanor and upon conviction shall be fined not less than fifty dollars ($50.00), normore than five hundred dollars ($500.00) for each offense and, in addition, may be imprisoned for a298

period not to exceed six (6) months. Each occurrence of such failure shall constitute a separateoffense.27.2 WILLFUL REFUSAL TO MAKE REPORTS, OR PERMIT EXAMINATION OFRECORDS. Any person subject to the provisions of this ordinance willfully failing or refusing tomake the reports, furnish any supplemental returns or other data herein required, or who shall refuseto permit the examination of his records by the department, shall, as provided in Section 40-23-88Code of Alabama 1975, be guilty of a misdemeanor, and upon conviction shall be fined not less thanfifty dollars ($50.00) nor more than five hundred dollars ($500.00) for each offense, and in additionmay be imprisoned for a period not to exceed to six (6) months. Each occurrence of a failure tomake such reports shall constitute a separate offense, and each refusal of a written demand by thedepartment to examine, inspect, or audit such records shall constitute a separate offense.27.3 VIOLATION OF ORDINANCE. Any person who shall fail, neglect, or refuse to performany duty imposed by this ordinance, 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 ordinance orother City ordinances shall, upon conviction, be punished by a fine not exceeding five hundreddollars ($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, pursuant to Section 1-1-6 General Code of theCity of Birmingham 1980, as amended and as it may be amended.299

Section 28. REQUEST FOR RULING ON DETERMINATION OF TAXATION. Anytaxpayer may request a ruling on the determination of whether amounts of gross sales or grosspurchases at retail of tangible personal property for storage, use or other consumption in the City bya taxpayer are subject to the tax, or are not to be used as a measure of the taxes due and payable aslevied by this ordinance. Such requests shall be made in writing to the Finance Department, andshall contain all pertinent facts, and shall include a copy of any written determinations or revenuerulings issued by the State of Alabama Department of Revenue relating to the item(s) in question.SECTION 2. CAPTIONS. The captions given to various provision of this ordinance are for thepurposes of convenience only and are to have no impact upon the interpretation of any suchprovisions.SECTION 3. 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 bedeclared unconstitutional or invalid by a court of competent jurisdiction, such declaration shall notaffect or impair the remainder of the ordinance, it being the legislative intent to ordain and enacteach provision, section, paragraph, sentence, and part thereof, separately and independently of eachother.SECTION 4. EFFECTIVE DATE OF ORDINANCE. This ordinance shall become effectiveand operative immediately upon its publication as provided by law.SECTION 5. EXPIRATION OF ADDITIONAL ONE CENT. This tax will automaticallyexpire on December 31, 2013 unless specifically readopted and continued by the Council by passageof a separate and additional ordinance.300

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THE LEASE TAX CODEAdopted by Ordinance No. 97-187on December 23, 1997Effective January 1, 1998and continuing in effect until amended or repealedAmended by Ordinance No. 98-110 adopted 06/30/98Amended by Ordinance No. 98-175 adopted 11/10/98Amended by Ordinance No. 99-212 adopted 12/21/99Amended by Ordinance No. 00-211 adopted 12/12/00Amended by Ordinance No. 02-178 adopted 12/10/02302

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CITY OF BIRMINGHAM, ALABAMAORDINANCE NO. 97-187AN ORDINANCE LEVYING AND IMPOSING ON LESSORS OR RENTERS OFTANGIBLE PERSONAL PROPERTY AN ADDITIONAL LICENSE BASED ON THEGROSS PROCEEDS OF SUCH BUSINESS OF LEASING OR RENTING TANGIBLEPERSONAL PROPERTY.BE IT ORDAINED by the Council of the City of Birmingham, Alabama, pursuant to Section 11-51-90 Code of Alabama 1975, as follows:Section 1. DEFINITIONS. The following words, terms and phrases when used in this ordinanceshall have the following meanings except 1) when the context clearly indicates a different meaningor 2) when the definition of such word or phrase conflicts with the same definition as contained inSection 40-12-220, Section 40-23-1, or Section 40-2A-3 Code of Alabama 1975, in which case theState law definition will govern:(a) “Automotive vehicle” shall include a power shovel, drag line, crawler, crawler crane, ditcher,or any similar machine which is self-propelled, in addition to self-propelled machines which areused primarily as instruments of conveyance.(b) “Business” means all activities engaged in, or caused to be engaged in, by any person with theobject of gain, profit, benefit, or advantage, either direct or indirect to such person.(c) “City” means the City of Birmingham, Alabama.(d) “Department” means the Department of Finance of the City of Birmingham, and includes theDirector of Finance.(e) “Director of Finance” or ADirector” means the Director of Finance of the City of Birmingham,Alabama or his or her duly authorized agent.(f) “Final Assessment” means the final notice of value, underpayment, or nonpayment of any taxadministered by the department.(g) “Gross Proceeds” means the value proceeding or accruing from the leasing or rental of tangiblepersonal property, including any license or privilege taxes passed on to a lessee by a lessor, withoutany deduction on account of the cost of the property so leased or rented, the cost of materials used,labor or service cost, interest paid, or any other expense whatsoever, and without any deductions onaccount of loss, and shall also include on the part of any person claiming exemption undersubdivision (4) of Section 40-12-223 Code of Alabama 1975 an amount equal to the amount of304

ental paid on any tangible personal property acquired under such exemption and thereafter divertedto the use of such person.(h) “Leasing or Rental” means a transaction whereunder the person who owns or controls thepossession of tangible personal property permits another person to have the possession or use thereoffor a consideration and for the duration of a definite or indefinite period of time without transfer ofthe title to such property. The detention by the user thereof of freight cars, oxygen and acetylenetanks and similar property, in respect of which detention a demurrage or per diem charge is madeagainst the user of such property, shall not be deemed to constitute a transaction whereunderproperty is leased or rented to another within the meaning of this ordinance.(i) “Notice of Appeal” means any written notice sufficient to identify the name of the taxpayer orother party appealing, the specific matter appealed from, the basis for such appeal, and the reliefsought.(j) “Person” or “Company” means any natural person, firm, partnership, association, corporation,receiver, trust, estate, or other entity, or any other group or combination of any thereof acting as aunit.(k) “Petition for Refund” shall mean a written request for a refund of tax previously paid, includingin the form of an amended return. Unless otherwise provided by law, such request shall includesufficient information to identify the type and amount of tax overpaid, the taxpayer, the periodincluded, the reasons for the refund and sufficient documentation as required by the Director ofFinance.(l) “Petition for Review” shall mean a written document filed with the department in response to apreliminary assessment in which the taxpayer sets forth reasonably specific objections to thepreliminary assessment.(m) “Preliminary Assessment” shall mean the preliminary notice of value or underpayment of anytax administered by the department.(n) “Private Auditing or Collecting Firm” means any person in the business of collecting, throughcontract or otherwise, leases taxes for the City of Birmingham, or auditing any taxpayer, through theexamination of books and records, for the City of Birmingham.(o) “Return” shall mean any report, document, or other statement required to be filed with thedepartment for the purpose of paying, reporting, or determining the proper amount of value or taxdue.(p) “Tangible Personal Property” means personal property which may be seen, weighed,measured, felt, or touched, or is in any other manner perceptible to the senses. The term Atangiblepersonal property” shall not include stocks, bonds, notes, insurance, or other contracts, or securities.305

(q) “Tax” shall mean any amount, including applicable penalty and interest, levied or assessedagainst a taxpayer and which the department is required or authorized to administer under theprovisions of Alabama law.(r) “Taxpayer” means any person subject to or liable for tax herein levied; any person required tofile a return with respect to, or to pay or remit the tax herein levied, or to report any information orvalue to the department, or its designee; or any person required to obtain or holding any interest inany license issued by the department, or its designee, or any person that may be affected by any actor refusal to act by the department, or its designee, or to keep any records required by this ordinance.(s) “Taxpayer’s Authorized Representative” means any individual with written authority or powerof attorney to represent a taxpayer before the department; provided however, that nothing hereinshall be construed as entitling any such individual who is not a licensed attorney to engage in thepractice of law.(t) “Taxpayers’ Bill of Rights Pamphlet” means a written pamphlet to be distributed by thedepartment to all taxpayers whose books and records are being examined by the department, at orbefore the commencement of an examination, explaining in simple and nontechnical terms, the roleof the department and the rights of the taxpayer whose books and records are being examined by thedepartment during the examination and which shall be promptly revised from time to time to reflectany changes in the applicable law or rules.(u) References to the “Code of Alabama 1975” shall mean such sections as are currently in effectand as it or they may be amended.(v) Where the phrase “reasonable cause” is used in this ordinance, it shall include, but not belimited to, those instances in which the taxpayer has acted in good faith. The burden of provingreasonable cause shall be on the taxpayer.Section 2. LEVY OF TAX. Effective May 1, 1980, and pursuant to 40-12-222 Code of Alabama1975, there is hereby levied and shall be collected and remitted as herein provided, in addition to allother taxes now imposed by law, a privilege or license tax on each person engaging or continuingwithin this city in the business of leasing or renting tangible personal property which shall be in theamounts to be determined by the application of the rates against gross proceeds or gross receiptsderived by the lessor from the lease or rental of tangible personal property, as follows:(a) General Rate. On each person engaging or continuing within this City in the business ofleasing or renting tangible personal property, there is hereby levied an amount equal to threepercent (3%) of the gross proceeds derived by the lessor from the lease or rental of tangible personalproperty of every kind and description. Provided, that the privilege or license tax on each person orfirm engaging or continuing within this City in the business of the leasing and rental of linens andgarments shall also be at the rate of three percent (3%) of the gross proceeds derived by the lessorfrom the lease or rental of such linens and garments.306

(b) Automotive Rate. Provided, further, that the said privilege or license tax on each personengaging or continuing within this City in the business of leasing or renting any automotive vehicleor truck trailer, semitrailer or house trailer shall be at the rate of three-fourths (3/4) of one percent(1%) of the gross proceeds derived by the lessor from the lease or rental of such automotive vehicleor truck trailer, semitrailer or house trailer.(c) Exclusions. Provided, however, that the tax levied in this ordinance shall not apply to anyleasing or rental, as lessor, by the State, or any municipality or county in the State, or any publiccorporation organized under the laws of the State of Alabama, including without limiting thegenerality of the foregoing, any corporation organized under the provision of Sections 11-54-80 thru11-54-101 Code of Alabama 1975.(d) Pass On Authority. Notwithstanding the above, nothing shall prohibit a lessor subject to thelease tax levied by this ordinance from passing such amounts on to a lessee by adding such taxes tothe leasing price or otherwise, provided, however, that all such amounts passed on to the lessee shallbe includable in the gross proceeds derived from the lease of tangible personal property which shallbe subject to the privilege or license tax owed by the lessor.Provided, however, the authority to pass on such amounts of the privilege or license tax granted inthis sub-section shall not apply to the leasing or renting of tangible personal property to the State ofAlabama, a municipality or county in the state, unless the flat amount collected by the lessorincludes both the tax and the leasing fee.Section 3. EXEMPTIONS.3.1 GENERAL. Taxes imposed by this ordinance shall be subject to all exemptions as areprovided in Article 4, Chapter 12, Title 40 Code of Alabama 1975, the State leasing or rental taxlaw, as now or hereafter amended, all acts supplementary thereto except where inapplicable or whereherein otherwise provided, all of which are adopted and made a part hereof by reference.3.2 SPECIAL. Special exemptions from the taxes imposed by this ordinance are allowed in allother instances where the Lease Taxes levied under Article 4, Chapter 12, Title 40, Code of Alabama1975 are exempted under any other provision of the Code of Alabama 1975.Section 4. LICENSE REQUIRED TO ENGAGE IN BUSINESS. Pursuant to Section 40-12-221 Code of Alabama 1975, if any person shall engage in or continue in any business for which aprivilege tax is imposed by Section 2 of this ordinance as a condition precedent to engaging orcontinuing in such business, he shall apply for and obtain from the department a license to engage inand to conduct such business for the current tax year upon the condition that he shall pay the taxesaccruing to the City under the provisions of this ordinance; provided, that no license shall be issuedunder the provisions of this ordinance to any person who has not complied with the provisions of307

this ordinance, and no provision of this ordinance shall be construed as relieving any person from thepayment of any license or privilege tax now or hereafter imposed by law.Section 5. FILING OF RETURNS AND PAYMENT OF TAX. The privilege license tax leviedhereunder, except as otherwise provided in sub-section (d) hereunder, shall be due and payable inmonthly installments on or before the twentieth (20th) day of the month next succeeding the monthin which the privilege license tax accrues.(a) Due Date and Contents of Returns; Payment of the Tax. On or before such twentieth (20th)day of each month, except as otherwise provided in sub-section (d) hereunder, every person onwhom the amounts levied hereunder are imposed shall report to the department, on a form prescribedby the department, a true and correct statement showing:(1) The gross proceeds or gross receipts, as the case may be, of his business for the nextpreceding month;(2) The amount of the gross proceeds or gross receipts which are not subject to theprivilege license tax, or are not to be used as a measurement of the taxes due by suchperson, and the nature thereof; together with(3) Such other information as the City may deem necessary for the proper administrationof this ordinance.At the time of making such monthly report such person shall compute the privilege license taxes dueand shall pay to the City the amounts shown to be due.(b) Taxpayer’s Responsibility When No Form Received. The department is authorized to provideprescribed printed forms necessary for compliance with the filing requirements outlined in thissection. Failure of the taxpayer to receive forms from the department does not relieve the taxpayer ofthe responsibility of the timely reporting of the information required on the return, nor the timelypayment of the tax.(c) Timely Mailing Treated as Timely Filing and Paying. The provisions outlined in this sectionfor the timely filing of any returns, payments, claims, statements, or other documents shall beadministered as herein provided.(1) Date of Delivery. If any return, claim, statement, or other document required to befiled, or any payment required to be made, within a prescribed period or on or beforea prescribed date under the authority of any provision of this ordinance is, after suchperiod or such date, delivered by United States mail to the Finance Department or tothe department’s designated depository where such return, claim, statement, or otherdocument 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,308

claim, statement, or other document, or payment, is mailed shall be deemed to be thedate of delivery, or the date of payment, as the case may be; provided, however:(a)(b)Weekends and Holidays. When the due date falls on a Saturday, Sunday, orCity of Birmingham holiday, payment of the tax may be made withoutpenalty on the first working day following the due date.Mailing Requirements. The return, claim, statement, or other document, orpayment was, within the time prescribed in sub-section (1) above, depositedin the mail in the United States in an envelope or other appropriate wrapper,postage prepaid, properly addressed to the Finance Department or to thedepartment’s designated depository where such return, claim, statement, orother document is required to be filed, or to where such payment is requiredto be made.(2) Delivery By Method Other Than United States Mail. Returns, claims, statements,or other documents, or payments which are required under any provision of thisordinance which are delivered by any method other than by mailing shall beconsidered timely filed when such items are received in the Finance Department orthe department’s designated depository on the due date prescribed.(3) Untimely Filing. Any return, payment, claim, statement, or other document notreceived in accordance with the provisions of this section shall be deemed untimelyfiled and shall be assessed applicable penalties and interest as prescribed by therelevant sections of this ordinance.(d) Tax Return Filing Elections.(1) Election to File Quarterly; Requirements.a. If the total amount of taxable leases/rentals for which any person is liableunder this ordinance does not exceed five thousand dollars ($5,000) permonth during the preceding calendar year, or, if the total tax liability due tothe State of Alabama for such leases/rentals during such period averages lessthan two hundred dollars ($200) per month during the preceding calendaryear, a quarterly return and remittance in lieu of the monthly returns may bemade, by election of the taxpayer to the department, on or before the 20thday of the month next succeeding the end of the quarter for which the tax isdue, and under such rules and regulations as may be prescribed in Article 4,Chapter 12, Title 40 Code of Alabama 1975.b. In order to file quarterly, the election shall be made in writing no later thanFebruary 20th of each year and shall be filed with the department. If such309

election is not timely made and in accordance with the provisions of this subsection,returns shall be due monthly as provided for in this section.(2) Election to File Yearly. Notwithstanding the above, if the total amount of taxableleases/rentals for which any person is liable under this ordinance does not exceedtwo hundred fifty dollars ($250) during the preceding calendar year, or, if the totaltax liability due to the State of Alabama for such leases/rentals during such period isless than ten dollars ($10) during the preceding calendar year, a yearly return andremittance shall be made to the City, on or before the 20th day of January of eachyear. In order to file yearly, the election shall be made in writing and shall be filedwith the department. If such election is not timely made and in accordance with theprovisions of this sub-section, returns shall be due monthly as provided for in thissection.(e) Bulk Submissions. The department may accept, for reporting and payment of taxes due theCity, bulk submissions of reports, and under regulations promulgated by the department, paymentsowed to the City made on behalf of the taxpayer by its properly authorized representative wheresuch submissions are made using the appropriate form prescribed by the department, as provided inSection 11-51-210(d) Code of Alabama 1975. Any such bulk submissions of reports and paymentsshall include:1. The City’s assigned taxpayer identification number for each such taxpayer for eachtax paid; and,2. Sufficiently detailed information by which each taxpayer can be identified such thata determination can be made as to the amount and method of assessment of taxagainst such taxpayer for the City.The acceptance by the City of such bulk submissions shall not relieve the taxpayer on whose behalfsuch submissions were made from liability for any lease tax arising from an error or omission madeby the taxpayer’s representative. Such bulk submission shall be signed by the taxpayer or itsproperly authorized representative.Section 6. EXTENSION OF TIME FOR MAKING RETURN. The Director of Finance, forreasonable cause, may extend the time for making any return required under the provisions of thisordinance, however, the time for filing any such return shall not be extended for a period greaterthan thirty (30) days from the date such return is due to be made and shall not prevent penalty andinterest from accruing during the period of such extension.Section 7. [Reserved]310

Section 8. OATHS. The monthly reports herein required to be made are not required to be madeunder oath, but wherever in this ordinance any report is required to be sworn to, the same shall besworn to by the taxpayer or his agent before some officer authorized to administer oaths, and anyfalse statement to a material fact made with intent to defraud shall constitute perjury and uponconviction thereof the person so convicted shall be punished as provided in Section 1-1-6 of theGeneral Code of the City of Birmingham 1980, as amended and as may be amended.Section 9. MAINTENANCE OF RECORDS; INVESTIGATIVE POWERS; AUDIT ANDSUBPOENA AUTHORITY. The provisions of this section shall be administered in accordancewith the procedures set forth in Section 40-2A-7(a) Code of Alabama 1975.9.1 RECORDS TO BE KEPT. It shall be the duty of every lessor/renter and every personengaging or continuing in this City in any business for which a privilege tax is imposed by thisordinance, to keep and preserve an accurate and complete set of records suitable for thedetermination of the correct amount of gross receipts or gross proceeds of any such business andsuch other books or accounts as may be necessary to determine the amount of tax for which suchlessor/renter or person is liable under the provisions of this ordinance. It shall be the duty of everylessor/renter and every person leasing/renting in this City tangible personal property to keep andpreserve for a period of not less than five (5) years from the due date of the return on which theunderlying tax is required to be reported, or five (5) years of the date the return is filed, whichever islater, all invoices of gross proceeds, or gross receipts, and other pertinent papers, in such form as theCity may require, proceeding or accruing from the leasing or rental herein taxed. All such books,invoices, equipment and other records shall be open for examination by the department, uponrequest, at a reasonable time and location.(a)(b)Reasonable Time and Reasonable Location. “Reasonable time” shall beconsidered to be during normal business hours of the department. “Reasonablelocation” shall be considered to be the taxpayer’s place of business or the offices ofthe taxpayer’s authorized representative, provided such business or representative islocated within a fifty (50) mile radius of the City of Birmingham. Taxpayersmaintaining records outside of this radius must make records available at City Hall orat such other location as agreed upon by the department. The department, whenconducting an audit, review, or examination for verification, may, at its election,require any taxpayer conducting business within the City to provide records,accounts, books, papers and other documents at a reasonable time and reasonableplace agreed upon by the department, as provided herein.Taxpayer May Be Assessed Reasonable Costs. As provided in Section 40-2A-6(d)Code of Alabama 1975, the department may assess and collect from the taxpayer, thereasonable costs, based on the then current state government employee per diem ratesincurred by, or charged to, the City in connection with performing an examination ofthe taxpayer’s books and records if the taxpayer received notice by certified U.S.311

mail, return receipt requested, at least thirty (30) days prior to the date on which theexamination was to commence, and1. The taxpayer either failed or refused to respond or did not propose areasonable alternative date on which the examination was to commencewithin 15 days of receipt of notice of the pending examination, or if2. The taxpayer and the department agreed in writing as to an alternative dateon which the examination was to commence but the taxpayer then failed orrefused to permit reasonable access to its books and records on the alternativedate.(c)Leasing for Re-Leasing. Any person leasing, who in addition leases for re-leasing,shall keep his books so as to show separately the gross proceeds of leasing and thegross proceeds of leasing for re-leasing.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 ofcomputing and determining the correct amount of value or the correct amount of tax as provided forin Section 9.1. The Director of Finance is hereby authorized to examine any person under oathconcerning any gross receipts or gross proceeds 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 allpersons before him, whether as parties or as witnesses, whom he believes to have knowledge of suchgross receipts or gross proceeds.(a)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 tomaintain books and records pursuant to this ordinance, who fails or refuses tomaintain or provide such records and books, or permit inspection, as required herein,shall be subject to the provisions of Section 11 of this ordinance, and shall be subjectto contempt proceedings in the Circuit Court.9.3 AUDIT AND SUBPOENA AUTHORITY; ADDITIONAL REQUIREMENTS. Section40-2A-7(a), Code of Alabama 1975 outlines further requirements for the maintenance of records, inaddition to the record keeping requirements set out in Section 9.1 of this ordinance. Thedepartment’s authority to audit, to subpoena records, and to enter into contracts with privateexamining or collecting firms is granted pursuant to Act No. 98-191, the “Local Tax Procedures Actof 1998”, Act No. 98-192, the “Local Tax Simplification Act of 1998”, as well as Section 40-2A-7(a), Code of Alabama 1975, except where inapplicable or where herein otherwise provided.Section 10. REFUNDS.312

10.1 PETITIONS FOR REFUND. Any taxpayer may file a petition for refund with thedepartment for any overpayment of tax erroneously paid to the department as provided in Section40-2A-7(c)(1) Code of Alabama 1975. If a final assessment for the tax has been entered by thedepartment, a petition for refund of all or a portion of the tax may be filed only if the finalassessment plus applicable interest has been paid in full prior to or with the filing of the petition forrefund. The petition for the refund must be filed in writing by the taxpayer who paid the privilege orlicense tax to the department. Unless otherwise provided by law, all petitions for refund shallinclude sufficient information to identify the type and amount of tax overpaid, the taxpayer, theperiod included, and the reasons for the refund. Such petition shall be accompanied with sufficientsupporting documentation as the department may deem necessary and proper.10.2 REFUND OVERPAYMENT APPLIED TO OTHER TAXES. Refund overpayments maybe applied to other taxes as provided in Section 40-2A-7(c)(4) Code of Alabama 1975.If a petition is granted by the department, or a court determines that a refund is due, the overpaymentshall be refunded to the taxpayer by the department. If the department determines that a refund isdue, the amount of overpayment may first be credited by the department against any outstandingfinal tax liabilities due and owing by the taxpayer to the department, and the balance of anyoverpayment shall be refunded to the taxpayer. If any refund or part thereof is credited to any othertax by the department, the department shall provide a written detailed statement to the taxpayershowing the amount of overpayment, the amount credited for payment to other taxes, and theamount refunded.10.3 TIME LIMITATIONS.(a) A petition for refund must be filed in writing with the department within (i) three (3) years fromthe date the return was filed or (ii) two (2) years from the date of payment of the tax, whichever islater, or (iii) if no return was timely filed, two (2) years from the date of the payment of the tax.(b) The department shall either grant or deny a petition for refund within six (6) months from thedate the petition is filed, unless the period is extended by written agreement of the taxpayer and thedepartment. The taxpayer shall be notified of the department’s decision concerning the petition forrefund by first class United States mail, or by certified mail, with return receipt requested, sent to thetaxpayer’s last known address. If the department is unable to grant a refund within the timeprovided herein due to the taxpayer's failure to provide adequate documentation, the petition forrefund shall be deemed to be denied.(c) The department and the taxpayer may, prior to the expiration of the period for the filing of apetition for refund, agree in writing to extend the time provided for filing the petition. The petitionfor refund may be filed at any time prior to the expiration of the period agreed upon. The periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.10.4 INTEREST ON REFUNDS. On any overpayment of any lease/rental tax levied under anyprovisions of this ordinance, the City, in addition to the amount of the overpayment, shall refundinterest thereon at the rate of one percent (1%) per month, or fraction thereof, from the date of such313

overpayment on any refund of tax erroneously paid. As provided in Section 11-51-208(f) Code ofAlabama 1975, references in this sub-section to “erroneously paid” taxes on which interest shall bedue to the taxpayer shall only mean and refer to taxes erroneously paid to the City as a result of anyerror, omission, or inaccurate written advice by or on behalf of the City, including in connectionwith a prior examination of its books and records by the City.Section 11. JEOPARDY, PRELIMINARY, FINAL ASSESSMENTS AND TIMELIMITATIONS.11.1 JEOPARDY ASSESSMENTS. All jeopardy assessments issued by the department shall beexecuted 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 ofBirmingham or to remove his property therein or to do any other act tending to prejudice or to renderwholly or partly ineffectual proceedings to collect any tax imposed by this ordinance, the Director ofFinance may issue notice of such finding to the taxpayer by personal service or mailing to his/herlast known address, together with a demand for immediate payment of the tax declared to be injeopardy, including, penalties and additions thereto and such taxes, penalty, interest, and additionsthereto shall be immediately due and payable. A final assessment of such tax may be enteredimmediately and if the assessment is not paid upon such demand of the Director, the Director mayforthwith issue a warrant for levy and distraint of any personal property of the taxpayer which shallbe collected in the same manner and with the like effect as provided under Section 24 of thisordinance.(b) In the case of a tax for a current period, the Director may declare the taxable period of thetaxpayer immediately terminated and may at his discretion estimate the tax liability based upon thebest information obtainable. Notice of such finding and declaration shall be issued to the taxpayer inthe same manner as in sub-section (a).(c) When a jeopardy assessment has been made pursuant to sub-section (a), the collection of all orany part of such assessment may be stayed by filing with the Director an approved bond conditionedupon the payment of the assessment together with applicable interest and cost of collection. TheDirector shall have sole discretion to approve or disapprove the bond, but such approval shall not beunreasonably withheld.11.2 PRELIMINARY AND FINAL ASSESSMENTS. All preliminary and final assessmentsissued by the department shall be executed as provided in Sections 40-2A-7(b)(1)a, 40-2A-7(b)(3),40-2A-7(b)(4), 40-2A-7(b)(1)b, and 40-29-91 Code of Alabama 1975. The terms “preliminaryassessment” and “final assessment” shall have the respective meanings ascribed by Section40-2A-3 Code of Alabama 1975.(1) Entry Of Preliminary Assessment. If the department determines that the amount of any tax asreported on a return is incorrect, or if no return is filed, or if the department is required to determine314

value, the department may calculate the correct tax or value based on the most accurate andcomplete information reasonably obtainable by the department. The department may thereafter entera preliminary assessment for the correct tax or value, including any applicable penalty and interest.(2) Service Of Preliminary Assessment Upon Taxpayer. The preliminary assessment entered bythe department, or a copy thereof, shall be promptly mailed by the department to the taxpayer’s lastknown address by either first class U.S. mail or certified mail with return receipt requested, but atthe option of the department, the preliminary assessment may be delivered to the taxpayer bypersonal delivery.(a)(b)Disputed Preliminary Assessments. If a taxpayer disagrees with a preliminaryassessment as entered by the department, the taxpayer may file a written petition forreview with the Director of Finance within thirty (30) calendar days from the date ofentry of the preliminary assessment, setting out the specific objections to thepreliminary assessment and showing cause why such assessment should not be madefinal. If a petition for review is timely filed, or if the department otherwise deems itnecessary, the department shall schedule a conference with the taxpayer for thepurpose of allowing the taxpayer and the department to present their respectivepositions, discuss any omissions or errors, and to attempt to agree upon any changesor modifications to their respective positions.If a written petition for an appeal/review:1. Is not timely filed, or2. Is properly filed, and upon further review the department determines thepreliminary assessment is due to be upheld in whole or in part, thedepartment may make the assessment final in the amount of tax due ascomputed by the department, with applicable interest and penalty computedto the date of entry of the final assessment.(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 last known address (i) byeither first class U.S. mail or certified mail with return receipt requested in the case of assessmentsof tax of five hundred dollars ($500) or less or (ii) by certified mail with return receipt requested inthe case of assessments of tax of more than five hundred dollars ($500). In either case and at theoption of the department, the final assessment, or a copy thereof, may be delivered to the taxpayerby personal delivery.11.3 TIME LIMITATION FOR ENTERING ASSESSMENT.(a) Pursuant to Section 40-2A-7(b)(2) Code of Alabama 1975, any preliminary assessment must beentered within three (3) years from the due date of the return, or three (3) years from the date thereturn was filed with the department, whichever is later, or if no return is required to be filed, withinthree (3) years of the due date of the tax, except as follows:315

(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 tax;(2) A preliminary assessment may be entered within six (6) years from the due date ofthe 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 properlyincludable therein which is in excess of twenty-five percent (25%) of the amount ofthe taxable base stated in the return.For purposes of this paragraph:(a)(b)The term “taxable base” means the gross proceeds from rentals/leases, grossreceipts, or other amounts on which the tax paid with the return is computed;andIn determining the amount omitted from the taxable base, there shall not betaken into account any amount which is omitted from the taxable base statedin the return if the amount is disclosed in the return, or in a statementattached to the return, in a manner adequate to apprise the department of thenature and amount of the item.(3) A preliminary assessment entered pursuant to Sections 40-29-72 and 40-29-73, Codeof Alabama 1975, may be entered within five (5) years from the due date of thereturn on which the underlying tax is required to be reported or within five (5) yearsof the date the return is filed, whichever is later.(b) The department and the taxpayer may, prior to the expiration of the period for entering apreliminary 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 periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.(c) 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 againstthe same taxpayer for the same or a portion of the same tax period.Section 12. APPEALS. Appeals from denial of refunds, jeopardy assessments, and finalassessments shall be executed as provided in Sections 6-3-11, Code of Alabama 1975. A writtennotice of appeal shall be filed with the 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 specificmatter appealed from, (3) outlined the basis for such appeal, and (4) specify the relief sought.12.1 APPEAL FROM REFUND DENIAL.316

(a) A taxpayer may appeal from the denial in whole or in part of a petition for refund by filing awritten notice of appeal with the Circuit Court within two (2) years from the date the petition isdenied. The Circuit Court shall hear the appeal according to its own rules and procedures and shalldetermine the correct amount of refund due, if any.(b) If an appeal is not filed with the Circuit Court, within two (2) years of the date the petition isdenied, 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 taxesmade due and payable by virtue of the provisions of Section 11 of this ordinance, the finding of theDirector of Finance made as herein provided, shall be for all purposes presumptive evidence ofjeopardy.(b) A final jeopardy assessment entered hereunder may be appealed to either the Director of Financeor the Circuit Court in the same manner as provided in sub-section 12.4 of this section for the appealof final assessments. On appeal to the Director of Finance or to the Circuit Court, the final jeopardyassessment shall be prima facie correct, and the burden of proof shall be on the taxpayer to provesuch assessment is incorrect.(c) If an appeal is not filed with the Director of Finance or in the Circuit Court within the timeprovided herein for appeals of final assessments, the appeal shall be dismissed for lack ofjurisdiction.12.3 APPEAL FROM PRELIMINARY ASSESSMENT. (Refer to Section 11.2 (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 writtennotice of appeal with the Director of Finance within thirty (30) days from the date of entry of thefinal assessment, and the appeal if timely filed, shall proceed as herein provided.(b) In lieu of the appeal under paragraph (a) of this sub-section, at the option of the taxpayer, thetaxpayer may appeal from any final assessment to the Circuit Court by filing written notice of appealwithin thirty (30) days from the date of entry of the final assessment with both the Director ofFinance and the Circuit Court. If the appeal is to Circuit Court, the taxpayer shall, also within thethirty (30) day period allowed for appeal, either (i) pay the tax, interest, and any penalty shown onthe final assessment, or (ii) file a supersedeas bond with the court in double the amount of the tax,interest, and any penalty shown on the final assessment. The supersedeas bond shall be executed bya surety company licensed and authorized to do business in the State of Alabama and shall beconditioned to pay the assessment plus applicable interest, penalty, and any court costs relating tothe appeal. A taxpayer may appeal a final assessment to Circuit Court as provided herein, eventhough the taxpayer has paid the tax in issue prior to taking the appeal.317

(c) The filing of the written notice of appeal with the Director of Finance or, in the case of appealsto the Circuit Court, the filing of such notice of appeal with both the Director of Finance and theCircuit Court, and also the payment of the assessment in full and applicable interest and penalty orthe filing of a bond as provided herein, are jurisdictional. If such prerequisites are not satisfiedwithin the time provided for appeal, the appeal shall be dismissed for lack of jurisdiction. On appealto 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.Section 13. PENALTIES AND INTEREST. The provisions for penalties are pursuant to Section40-2A-11 Code of Alabama 1975; provided, however, the rates and amounts of penalties are asprovided herein.13.1 FAILURE TO TIMELY FILE RETURN. If a taxpayer fails, neglects, or refuses to file anyreturn required to be filed with the department on or before the date prescribed therefor, determinedwith regard to any extension of time for filing granted by the Director of Finance, there shall beassessed, in addition to the tax due or the amount of tax herein required to be remitted, a penalty often percent (10%) of the amount due or fifty dollars ($50.00), whichever is greater, together withinterest thereon at the rate of one percent (1%) per month or fraction thereof, from the date at whichthe tax herein levied became due and payable, such penalty and interest to be assessed and collectedas part of the tax as provided in Section 40-2A-11(a) Code of Alabama 1975.13.2 FAILURE TO TIMELY PAY TAX. If a taxpayer fails, neglects, or refuses to remit to theDepartment the amount of tax shown as due on a return required to be filed on or before the dateprescribed for payment of the tax, determined with regard to any extension of time for paymentgranted by the Director of Finance, there shall be added:(1) In addition to the tax due or the amount of tax herein required to be remitted; or(2) For any tax for which a monthly return is required; or(3) For which no return is required,a penalty of ten percent (10%) of the unpaid amount shown as tax due on the return or the amountstated in the notice and demand, together with interest thereon at the rate of one percent (1%) permonth or fraction thereof, from the date at which the tax herein levied became due and payable asprovided in Section 40-2A-11(b) Code of Alabama 1975.13.3 UNDERPAYMENT OF TAX. Any taxpayer failing to pay the tax herein levied to the Cityor any amount of tax herein required to be remitted and paid to the City, within the time required bythis ordinance shall pay, in addition to the tax or the amount of tax herein required to be remitted, apenalty of ten percent (10%) the amount of tax due plus interest at the rate of one percent (1%) permonth, or fraction thereof, from the date at which the tax or the amount of tax herein required to beremitted became delinquent, that is, due and payable to the City.318

13.4 UNDERPAYMENT DUE TO NEGLIGENCE. If any part of any underpayment of tax isdue to negligence or disregard of rules or regulations, there shall be added to the tax an amountequal to ten percent (10%) of that part of the tax attributable to negligence or disregard of rules orregulations. For the purpose of this section, the term “negligence” includes any failure to make areasonable attempt to comply with this ordinance, and the term “disregard” includes any careless,reckless or intentional disregard as provided in Section 40-2A-11(c) Code of Alabama 1975.13.5 UNDERPAYMENT DUE TO FRAUD. If any part of any underpayment of tax required tobe 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 thissection, 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 CircuitCourt is determined to be frivolous or primarily for the purpose of delay or to impede collection ofthe tax imposed by this ordinance, a penalty of two hundred fifty dollars ($250.00) or twenty-fivepercent (25%) of the tax in question, whichever is greater, shall be assessed in addition to any taxdue, as provided in Section 40-2A-11(f) Code of Alabama 1975.13.7 PENALTIES NOT EXCLUSIVE. The penalties provided in this section for failure totimely file a return, failure to timely pay tax, underpayment of tax, underpayment due to negligenceand fraud, or filing a frivolous appeal may be asserted against the same taxpayer for the same taxperiod, as provided in Section 40-2A-11(g) Code of Alabama 1975.13.8 WAIVER OF PENALTIES. Penalties may be waived, in whole or in part, by the Director ofFinance upon a determination of reasonable cause, pursuant to Section 40-2A-11(h) Code ofAlabama 1975. Reasonable cause shall include, but not be limited to, those instances in which thetaxpayer has acted in good faith. The burden of proving reasonable cause shall be on the taxpayer.13.9 PENALTY AND INTEREST ASSESSED AS TAX. All penalties and interest, levied orassessed against a taxpayer and which are administered by the department shall be assessed andcollected in the same manner as taxes.13.10 INTEREST. Interest shall be computed at a rate of one percent (1%) per month, or fractionthereof and shall be added as provided herein to any tax or other amount due the department whichis not paid by the due date. Interest on any delinquency or underpayment shall be charged from thedue date of the tax, as provided in Section 40-1-44 Code of Alabama 1975.13.11 ABATEMENT OF PENALTY. The department shall abate any penalty attributable toerroneous written advice furnished to a taxpayer by an employee of the department. However, thissub-section shall apply only if the department employee provided the written advice in good faithwhile acting in his official capacity, the written advice was reasonably relied on by the taxpayer andwas in response to a specific written request of the taxpayer, and the penalty did not result from thetaxpayer’s failure to provide adequate or accurate information.319

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 tocollect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in anymanner to evade or defeat any such tax or the payment thereof, shall, in addition to other penaltiesprovided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, ornot accounted for and paid over.Section 14. CONFIDENTIALITY OF TAX RETURNS. The confidentiality provisions imposedby this ordinance shall be executed as provided in Section 40-2A-10(a), (d), (e), (f) and (g) Code ofAlabama 1975.(a) It shall be unlawful for any person to print, publish, or divulge, without the written permission orapproval of the taxpayer, the tax return of any taxpayer or any part thereof or any informationsecured in arriving at the amount of tax or value reported for any purpose other than the properadministration of any matter administered by the department, or upon order of any court, or asotherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at thediscretion of the Director of Finance. The Director of Finance may make written or verbaldisclosure upon request as to the status of compliance of the taxpayer relative to this ordinance.(b) A good standing certificate shall be issued to a requesting person with respect to a taxpayer, ifthe taxpayer has filed all tax returns due, and paid the taxes shown as payable in accordance withthose returns.(c) The Director of Finance shall promulgate reasonable regulations permitting and governing theexchange of tax returns, information, records, and other documents secured by the department, withtax officers of other agencies of the state, municipal, and county government agencies within theState of Alabama, federal government agencies, any association of state government tax agencies ofAlabama or other states, and any foreign government tax agencies. However, (i) any tax returns,information, records, or other documents remain subject to the confidentiality provisions set forth insub-section (a); (ii) the department may charge a reasonable fee for providing information ordocuments for the benefit of the requesting agencies, and (iii) any exchange shall be for one or moreof the following purposes:(1) Collecting taxes due.(2) Ascertaining the amount of taxes due from any person.(3) Determining whether a person is liable for, or whether there is probable cause forbelieving a person might be liable for the payment of any tax.(d) Nothing herein shall prohibit the use of tax returns or tax information by the department in theenforcement, collection, and assessment of any tax levied or imposed by this ordinance, or any othermatters administered by the department. The department may also divulge to a purchaser orsuccessor of a business or stock of goods the outstanding tax liability of the seller for which the320

purchaser or successor may be liable pursuant to Section 40-12-224 Code of Alabama 1975. Thissection shall not preclude the inspection of returns by federal or foreign state agents pursuant toSection 40-18-53 Code of Alabama 1975.(e) Nothing herein shall prohibit the exchange of information between and among county ormunicipal governments subject to the restrictions of this section.(f) In no event shall any damages, attorney fees, or court costs be assessed against the City or againstits elected officials, officers, or employees under this section.Section 15. REGULATIONS MAY BE PROMULGATED; PAYMENTS DUE TAXPAYERSMAY BE WITHHELD. Regulations may be promulgated as provided in Section 40-12-224 Codeof Alabama 1975.15.1 REGULATIONS MAY BE PROMULGATED.(a) The Director of Finance shall from time to time promulgate rules and regulations for makingreturns and for ascertainment, assessment and remittance of the tax imposed hereunder as he/shemay deem necessary to enforce its provisions; and upon request shall furnish any taxpayer with acopy of such rules and regulations.(b) The Director of Finance may prescribe, adopt, promulgate and enforce reasonable rules andregulations not in conflict with this ordinance relating to any matter or thing pertaining to theadministration and enforcement of the provisions of this ordinance, including but not limited toprovisions for the re-examination and correction of returns as to which overpayment orunderpayment is claimed or found to have been made, and the rules and regulations so promulgatedshall be binding upon all taxpayers.(c) The Director of Finance shall prescribe printed forms for use by persons subject to theprovisions of this ordinance and shall make such forms available at his/her office for use by suchpersons.15.2 PAYMENTS DUE TAXPAYERS MAY BE WITHHELD. Pursuant to the Mayor-CouncilAct, Article VI, Section 6.04(o), Act No. 452-55, Acts of Alabama, the Director of Finance, in orderto protect the interests of the City, is authorized to withhold the payment of any claim or demand forpayment of monies due from the City to any vendor, contractor, consultant or other person havingunpaid or delinquent tax or license liabilities until such unpaid tax, including applicable interest andpenalties, shall first have been settled and adjusted. The Director of Finance shall notify thetaxpayer by certified mail with return receipt requested, sent to the taxpayer’s last known address, ofhis/her intention to make such levy, the effect of which shall be continuous from the date such levyis first made until the liability out of which such levy arose is satisfied.321

Section 16. PURCHASER TO WITHHOLD TAXES FROM PURCHASE MONEY OR BELIABLE. If any person subject to the provisions hereof shall sell out his business or stock of goods,or shall quit the business, he shall be required to make a final return, as provided for under Section 5of this ordinance, and shall make payment of the taxes due within thirty (30) days after the date ofselling or quitting business. His successor in business shall be required to withhold sufficient of thepurchase money to cover the amount of said taxes herein required to be remitted, and any interest orpenalties due and unpaid until such time as the former owner shall produce a receipt from thedepartment showing that the taxes have been paid, or a certificate stating that no taxes are due. Ifthe purchaser of a business or stock of goods shall fail to withhold purchase money as providedherein, and the taxes remain due and unpaid after the thirty (30) day period allowed, he shall bepersonally liable for the payment of the taxes herein required to be remitted, interest, and penaltiesaccrued and unpaid on account of the operation of the business by the former owner. If in suchcases the department deems it necessary in order to collect the taxes due the City, it may make ajeopardy assessment as provided in Title 40 Chapter 29 of the Code of Alabama 1975.Section 17. DISPOSITION OF FUNDS DERIVED FROM TAXES. All monies derived from thelease tax levied under the provisions of this ordinance shall be paid to City and placed to the creditof the General Fund of the City of Birmingham, and shall be used and expended as authorized bylaw and ordinance.Section 18. BOND REQUIREMENTS. For the purpose of securing the payment of any lease tax,penalties, or interest due or which may become due under the provisions of this ordinance, everyitinerant vendor engaged in the business of leasing/renting tangible personal property in the City ofBirmingham shall be required to file a bond to be approved by the Director of Finance, conditionedupon the payment of any tax, penalty, or interest due or to become due under this ordinance andupon faithful observance of the provisions of this ordinance.(a) Such bond shall:1. Be effective for a period of one year from date of issuance;2. Be in an amount equal to the tax estimated due or to become due under theprovisions of this ordinance, but in no event shall said bond be less than onethousand dollars ($1,000) nor more than three percent (3%) of anticipated grossproceeds, whichever is greater, as fixed by the Director of Finance; and,3. Have a surety or sureties satisfactory to the Director of Finance; or,(b)Said itinerant vendor may deposit in cash said sum, which shall be estimated by the Directorof Finance to be due or to become due under the provisions of this ordinance.If such itinerant vendor fails to make any return due under this ordinance or to pay any taxes orpenalties due hereunder, or to keep books and records as required by this ordinance, or fails to322

perform any other duty or obligation imposed on him under this ordinance, such bond, or cashdeposited in lieu thereof, shall thereupon be forfeited, and the department shall institute an actionupon such bond in the name of the City of Birmingham for the entire amount of said bond and costs.Sections 19 through 20.[Reserved]Section 21. CREDIT FOR LEASE/RENTAL TAX ERRONEOUSLY PAID.21.1 TAXES DUE THE CITY WHICH WERE ERRONEOUSLY PAID TO ANOTHERMUNICIPALITY.(a)(b)(c)Requirement to Request Refund of Erroneous Tax Payment Within 60 Days of Noticeto Avoid Interest, Penalties (Taxpayer). In order to avoid the accrual of interest and anyotherwise applicable penalties on the tax due the City of Birmingham, when a lease/rentaltax owed to the City of Birmingham is erroneously paid to a different municipality or countyin good faith, based on a reasonable interpretation of the enabling ordinance, resolution, oract levying or authorizing the tax, but not under a requirement of law, the taxpayer makingthe erroneous payment must comply with the applicable refund procedures of suchmunicipality or county within 60 days of receiving notice from the City, a county, or othermunicipality or its agent of the erroneous payment.Compliance With Refund Procedure; Interest, Penalties. If the taxpayer complies withthe refund procedure within the requisite 60-day period, the City shall not assess or attemptto assess the tax, or any related interest or otherwise applicable penalty thereon until the dateof receipt of the overpayment from the refunding municipality or county by the taxpayer orthe taxpayer’s agent, and no interest or penalty thereon shall accrue until such date ofreceipt. The taxpayer shall remit the disputed tax to the City within 15 days after receipt.Failure to Comply With Refund Procedure; Interest, Penalties. If the taxpayer fails tocomply with the refund procedures within the requisite 60-day period, interest and anyapplicable penalties shall accrue on the tax to which the City is entitled from the sixty-first(61st) day and until such time as the tax is paid.21.2 TAXES DUE TO ANOTHER MUNICIPALITY WHICH WERE ERRONEOUSLY PAIDTO THE CITY OF BIRMINGHAM.(a)Requirement to Refund Overpayment of Erroneous Tax Payment Within 60 Days ofCompliance With Refund Procedures (City of Birmingham). If a lease/rental tax owedto another municipality or county is erroneously paid to the City of Birmingham in goodfaith, based on a reasonable interpretation of the enabling ordinance, resolution, or actlevying or authorizing the lease/rental tax, but not under a requirement of law, the City shall323

efund the overpaid tax, without interest, to the taxpayer within 60 days of the taxpayer’scompliance with applicable refund procedures provided in Section 10 of this Ordinance.(b)Refund of Excess Tax; Requirements. Provided, however, that if the applicable rate oflease/rental tax imposed by the City exceeds the rate of lease/rental tax imposed by theproper locality under a requirement of law, the City shall not be obligated to refund thedifference.Section 22. [Reserved]Section 23. COLLECTION AFTER ASSESSMENT. The tax herein required to be remitted maybe 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 tax imposed by this ordinance has been begun ormade within the period of limitation properly applicable thereto, such tax may be collected by levyor 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 theDirector of Finance and the taxpayer before the expiration of such period allowed bylaw, (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 theexpiration of the period previously agreed upon. The period allowed by law as provided in this subsectionduring which a tax may be collected by levy shall not be extended or curtailed by reason of ajudgment against the taxpayer.(b) Date When Levy Is Considered Made. The date on which a levy on property or rights toproperty is made shall be the date on which the notice of seizure provided in Section 40-29-26 Codeof Alabama 1975, is given.Section 24. LIEN FOR TAXES. Pursuant to Sections 40-29-20, 40-29-21, and 11-51-96 Code ofAlabama 1975, the provisions of this section shall apply to the taxes, and/or any penalty or interestpayable thereon, levied under this ordinance.(a) Notice of Lien. If any person liable to pay the privilege or license tax herein levied, neglects orrefuses to pay the same within thirty (30) days of the final assessment, the amount (including anyinterest, additional amount, addition to tax, or assessable penalty together with filing fees and anyother costs that may accrue in addition thereto) shall be a lien in favor of the City of Birmingham324

upon all property and rights to property, whether real or personal, tangible or intangible, used in anyexhibition, trade, business, vocation, occupation or profession for which a privilege or license tax isor may be required.The department shall give a thirty (30) day “Notice of Intent to File Lien” to the taxpayer by anyone of the following methods:(1) Given in person;(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 knownaddress.(b) Term. Unless another date is specifically fixed by law, the lien imposed by sub-section (a) shallarise at the time the final assessment, return therefor or the payment thereof, whichever is prior, wasdue to have been filed with or made to the department, and shall continue until the liability for theamount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied orbecomes unenforceable by reason of lapse of time.(c) Right To Enforce Lien By Attachment. The department may enforce such lien in any court ofcompetent jurisdiction, by attachment issued by any officer authorized to issue such writs, uponexecuting bond as in other cases of attachment, and upon making affidavit that the attachment is notsued out for the purpose of vexing or harassing the defendant, and describing the property on whichthe lien is claimed and setting forth all the facts necessary to the creation of the lien, and amount dueand unpaid, (including any interest, additional amount, addition to tax, or assessable penalty togetherwith filing fees and any other costs that may accrue in addition thereto).(d) Release of Lien. With respect to a lien described in this section, the Director of Finance shall,within ten (10) days, release the lien when the liability out of which such lien arose is satisfied, andshall promptly notify the person upon whom such lien was made that such lien has been released.Section 25. COLLECTION BY CIVIL SUIT. The department may initiate and/or maintain a civilaction to recover delinquent taxes herein levied, interest, penalties, and administrative cost incurredin connection therewith, in any court of competent jurisdiction, which remedy shall be in addition toany and all other remedies which may be provided.Section 26. VIOLATOR MAY BE RESTRAINED FROM CONTINUING IN BUSINESS. Anytaxpayer who shall violate any of the provisions of this ordinance may be restrained from continuingin business, and proper prosecution shall be instituted in the name of the City of Birmingham untilsuch person shall have compiled with the provisions of this ordinance.Section 27. VIOLATIONS.325

27.1 FAILURE TO PAY THE TAX, MAKE REPORTS, KEEP OR PROVIDE RECORDS.Any person subject to the provisions of this ordinance, who shall fail to pay the tax, make the reportsor any of them as herein required, or who shall fail to keep or provide records, or supply anyinformation as herein required, shall, as provided in Section 40-29-112 Code of Alabama 1975, beguilty of a misdemeanor, and upon conviction shall be fined not less than fifty dollars ($50.00) normore than five hundred dollars ($500.00) for each offense, and in addition, may be imprisoned forperiod not to exceed six (6) months. Each occurrence of such failure shall constitute a separateoffense.27.2 WILLFUL REFUSAL TO MAKE REPORTS OR PERMIT EXAMINATION OFRECORDS. Any person subject to the provisions of this ordinance willfully failing or refusing tomake the reports, furnish any supplemental returns or other data herein required, or who shall refuseto permit the examination of his records by the department, shall be guilty of a misdemeanor, andupon 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. Each occurrence of a failure to make such reports shall constitute a separate offense, andeach refusal of a written demand by the department to examine, inspect or audit such records shallconstitute a separate offense.27.3 VIOLATION OF ORDINANCE. Any person who shall fail, neglect, or refuse to performany duty imposed by this ordinance 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 ordinance orother City ordinances shall, upon conviction, be punished by a fine not exceeding five hundreddollars ($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, pursuant to Section 1-1-6 General Code of theCity of Birmingham 1980, as amended and as may be amended.Section 28. REQUEST FOR RULING ON DETERMINATION OF TAXATION. Anytaxpayer may request a ruling on the determination of whether amounts of gross proceeds fromleases or gross receipts of his/her business are subject to the tax, or are not to be used as a measureof the taxes due and payable as levied by this ordinance. Such requests shall be made in writing tothe Finance Department, and shall contain all pertinent facts, and shall include a copy of any writtendeterminations or revenue rulings issued by the State of Alabama Department of Revenue relating tothe item(s) in question.Section 29. 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 bedeclared unconstitutional or invalid, by a court of competent jurisdiction, such declaration shall notaffect or impair the remainder of the ordinance, it being the legislative intent to ordain and enacteach provision, section, paragraph, sentence and part thereof, separately and independently of eachother.326

Section 30. REPEAL OF ORDINANCE NO.80-18, AS AMENDED. The Lease Tax Lawadopted by Ordinance No. 80-18, as amended and as it has been amended is hereby repealed as ofthe date upon which this Lease Tax ordinance becomes effective in the City of Birmingham;provided, however, that neither any cause of action nor fine, forfeiture, judgment, penalty, right,remedy or defense accrued at said date, nor any prosecution or complaint pending at said date shallbe in any matter released, affected, abated, or impaired by this ordinance.Section 31. EFFECTIVE DATE OF ORDINANCE. This ordinance shall become effective andoperative as such commencing on and after January 1, 1998, and on and after said date shall bebinding in the City of Birmingham.Adopted by the Council of theCity of BirminghamDecember 23, 1997A true copy.PAULA R. SMITH, City Clerk327

[This page intentionally left blank.]THE LODGINGS TAX CODEAdopted by Ordinance No. 02-113on July 30, 2002Effective December 1, 2002and continuing in effect until amended or repealed328

Amended by Ordinance No. 02-177 adopted 12/10/02329

[Page intentionally left blank]CITY OF BIRMINGHAM, ALABAMAORDINANCE NO. 02-113AN ORDINANCE TO PROVIDE FOR A MUNICIPAL PRIVILEGE TAX IMPOSED ONTHE RENTAL OF ROOMS, LODGINGS, AND ACCOMMODATIONS WITHIN THE CITYOF BIRMINGHAM.BE IT ORDAINED by the Council of the City of Birmingham, Alabama, pursuant to Section 11-51-90 Code of Alabama 1975, as follows:Section 1. DEFINITIONS. The following words, terms and phrases when used in this ordinanceshall have the following meanings except 1) when the context clearly indicates a different meaningor 2) when the definition of such word or phrase conflicts with the same definition as contained inSection 40-26-1 or Section 40-2A-3 Code of Alabama 1975, in which case the State law definitionwill govern:(a) “Business” means all activities engaged in, or caused to be engaged in, by any person with theobject of gain, profit, benefit, or advantage, either direct or indirect to such person.(b) “City” means the City of Birmingham, Alabama.330

(c) “Department” means the Department of Finance of the City of Birmingham, and includes theDirector of Finance.(d) “Director of Finance” or ADirector” means the Director of Finance of the City of Birmingham,Alabama or his or her duly authorized agent.(e) “Final Assessment” means the final notice of value, underpayment, or nonpayment of any taxadministered by the department.(f) “Gross Receipts” means the total gross charges, both cash and credit, from the rental of anyroom, rooms, lodgings, accommodations, and including any charges for the use or rental of tangiblepersonal property and services furnished in connection therewith, and also including total collectionsmade on credit charges previously claimed as deductions.(g) “Notice of Appeal” means any written notice sufficient to identify the name of the taxpayer orother party appealing, the specific matter appealed from, the basis for such appeal, and the reliefsought.(h) “Person” or ACompany” means and includes any individual, firm, foreign or domesticcorporation, partnership, association, joint-stock company or joint-stock corporation, trust,business trust, cooperative non-profit membership, joint venture, estate, receiver, syndicate, holdingcompany, society, limited liability company, limited liability partnership, unincorporatedorganization, 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 ofthe principals.(i) “Petition for Refund” shall mean a written request for a refund of tax previously paid, includingin the form of an amended return. Unless otherwise provided by law, such request shall includesufficient information to identify the type and amount of tax overpaid, the taxpayer, the periodincluded, the reasons for the refund and sufficient documentation as required by the Director ofFinance.(j) “Petition for Review” shall mean a written document filed with the department in response to apreliminary assessment in which the taxpayer sets forth reasonably specific objections to thepreliminary assessment.(k) “Preliminary Assessment” shall mean the preliminary notice of value or underpayment of anytax administered by the department.(l) “Private Auditing or Collecting Firm” means any person in the business of collecting, throughcontract or otherwise, lodgings taxes for the City of Birmingham, or auditing any taxpayer, throughthe examination of books and records, for the City of Birmingham.331

(m) “Return” shall mean any report, document, or other statement required to be filed with thedepartment for the purpose of paying, reporting, or determining the proper amount of value or taxdue.(n) “Tax” shall mean any amount, including applicable penalty and interest, levied or assessedagainst a taxpayer and which the department is required or authorized to administer under theprovisions of Alabama law.(o) “Taxpayer” means any person subject to or liable for tax herein levied; any person required tofile a return with respect to, or to pay or remit the tax herein levied, or to report any information orvalue to the department, or its designee; or any person required to obtain or holding any interest inany license issued by the department, or its designee, or any person that may be affected by any actor refusal to act by the department, or its designee, or to keep any records required by this ordinance.(p) “Taxpayer’s Authorized Representative” means any individual with written authority or powerof attorney to represent a taxpayer before the department; provided however, that nothing hereinshall be construed as entitling any such individual who is not a licensed attorney to engage in thepractice of law.(q) “Taxpayers’ Bill of Rights Pamphlet” means a written pamphlet to be distributed by thedepartment to all taxpayers whose books and records are being examined by the department, at orbefore the commencement of an examination, explaining in simple and nontechnical terms, the roleof the department and the rights of the taxpayer whose books and records are being examined by thedepartment during the examination and which shall be promptly revised from time to time to reflectany changes in the applicable law or rules.(r) References to the “Code of Alabama 1975” shall mean such sections as are currently in effectand as it or they may be amended.(s) Where the phrase Areasonable cause” is used in this ordinance, it shall include, but not belimited to, those instances in which the taxpayer has acted in good faith. The burden of provingreasonable cause shall be on the taxpayer.Section 2. LEVY OF TAX. Effective December 1, 2002, and pursuant to City of BirminghamOrdinance No. 02-113, adopted July 30, 2002, there is hereby levied and shall be collected andremitted as herein provided, a lodging privilege or license tax as hereinafter provided:(a) Lodgings Tax Rate. On each person, firm, or corporation engaging or continuing within thisCity in the business of renting or furnishing any room or rooms, lodgings, or accommodations totransients in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which roomslodgings, or accommodations are regularly furnished to transients for a consideration, there is herebyimposed, in addition to all other taxes of every kind now imposed by law, a privilege or license tax,332

in an amount to be determined by the application of the rate of three percent (3%) of the charge ofsuch room, rooms, lodgings, or accommodations, including the charge for use or rental of personalproperty and services furnished in such rooms.(b) Relationship to State Law. This ordinance and the taxes levied herein shall be subject to alldefinitions, exceptions, exemptions, proceedings, requirements, rules regulations, provisions,penalties, fines punishments and deductions that are applicable to the taxes levied pursuant toSection 40-26-1 et seq, Code of Alabama 1975 (the “Lodgings or Transient Occupancy Statutes”),except where inapplicable or herein otherwise provided.Section 3. EXEMPTIONS.3.1 GENERAL. There is exempted from the tax levied under this ordinance any rentals or servicestaxed under Division 1 of Article 1 of Chapter 23 of the Code of Alabama 1975. Taxes imposed bythis ordinance shall be subject to all exemptions as are provided in Chapter 26, Title 40 Code ofAlabama 1975, the State Lodging or Transient Occupancy Tax, as now or hereafter amended, all actssupplementary thereto except where inapplicable or where herein otherwise provided, all of whichare adopted and made a part hereof by reference.3.2 SPECIAL. Special exemptions from the taxes imposed by this ordinance are allowed in allother instances where the Lodgings Taxes levied under Chapter 26, Title 40, Code of Alabama 1975are exempted under any other provision of the Code of Alabama 1975.Section 4. LICENSE REQUIRED TO ENGAGE IN BUSINESS. If any person shall engage inor continue in any business for which a privilege tax is imposed by Section 2 of this ordinance as acondition precedent to engaging or continuing in such business, he shall apply for and obtain fromthe department a license to engage in and to conduct such business for the current tax year upon thecondition that he shall pay the taxes accruing to the City under the provisions of this ordinance;provided, that no license shall be issued under the provisions of this ordinance to any person whohas not complied with the provisions of this ordinance, and no provision of this ordinance shall beconstrued as relieving any person from the payment of any license or privilege tax now or hereafterimposed by law.Section 5. FILING OF RETURNS; PAYMENT OF THE TAX; ANNUAL RETURN ANDPAYMENT; BULK SUBMISSIONS.5.1 Due Date and Contents of Returns; Payment of the Tax. Effective December 1, 2002, thetaxes levied under the provisions of this ordinance shall be due and payable in monthly installmentson or before the 20 th day of the month next succeeding the month in which the tax accrues. On orbefore the twentieth (20 th ) day of each month, every person on whom the amounts levied hereunder333

are imposed shall report to the department, on a form prescribed by the department, a true andcorrect statement showing:(1) The gross proceeds or gross receipts, as the case may be, of the business from therenting or furnishing of any rooms, lodgings, or accommodations, including anycharges for the use or rental of personal property and services furnished in suchrooms, lodgings or accommodations, for the current reporting period;(2) The amount of gross receipts which are not subject to the privilege or license tax, orare not to be used as a measure of the taxes due by such person, and the naturethereof;(2) The amount of lodgings tax due based on those gross receipts reported;(4) The number of rooming nights accrued during the reporting period;(5) The correct reporting period; and(6) Such other pertinent information as the department may deem necessary.At the time of making such monthly report such person shall compute the privilege license taxes dueand shall pay to the City the amounts shown to be due.5.2 Annual Return and Payment. In addition to the monthly return required by this section, on orbefore January 31 st of each year, each person, firm, or corporation liable for the payment of aprivilege tax as levied by this ordinance shall make a return showing the gross proceeds of thebusiness during the preceding year and compute the amount of tax chargeable against him or it inaccordance with the provisions of this ordinance, and deduct the amount of monthly payments ashereinbefore provided, if any have been made, and transmit with this report a remittance in the formrequired by this ordinance covering the residue of the tax chargeable against him, to the department,and such report shall be verified by oath.5.3 Taxpayer’s Responsibility When No Form Received. The department is authorized toprovide prescribed printed forms necessary for compliance with the filing requirements outlined inthis section. Failure of the taxpayer to receive forms from the department does not relieve thetaxpayer of the responsibility of the timely reporting of the information required on the return, northe timely payment of the tax.5.4 Timely Mailing Treated as Timely Filing and Paying. The provisions outlined in this sectionfor the timely filing of any returns, payments, claims, statements, or other documents shall beadministered as herein provided.(1) Date of Delivery. If any return, claim, statement, or other document required to befiled, or any payment required to be made, within a prescribed period or on or before334

a prescribed date under the authority of any provision of this ordinance is, after suchperiod or such date, delivered by United States mail to the Finance Department or tothe department’s designated depository where such return, claim, statement, or otherdocument 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 thedate of delivery, or the date of payment, as the case may be; provided, however:(a)(b)Weekends and Holidays. When the due date falls on a Saturday, Sunday, orCity of Birmingham holiday, payment of the tax may be made withoutpenalty on the first working day following the due date.Mailing Requirements. The return, claim, statement, or other document, orpayment was, within the time prescribed in sub-section (1) above, depositedin the mail in the United States in an envelope or other appropriate wrapper,postage prepaid, properly addressed to the Finance Department or to thedepartment’s designated depository where such return, claim, statement, orother document is required to be filed, or to where such payment is requiredto be made.(2) Delivery By Method Other Than United States Mail. Returns, claims, statements,or other documents, or payments which are required under any provision of thisordinance which are delivered by any method other than by mailing shall beconsidered timely filed when such items are received in the Finance Department orthe department’s designated depository on the due date prescribed.(3) Untimely Filing. Any return, payment, claim, statement, or other document notreceived in accordance with the provisions of this section shall be deemed untimelyfiled and shall be assessed applicable penalties and interest as prescribed by therelevant sections of this ordinance.5.5 Bulk Submissions. The department may accept, for reporting and payment of taxes due theCity, bulk submissions of reports, and under regulations promulgated by the department, paymentsowed to the City made on behalf of the taxpayer by its properly authorized representative wheresuch submissions are made using the appropriate form prescribed by the department, as provided inSection 11-51-210(d) Code of Alabama 1975. Any such bulk submissions of reports and paymentsshall include:1. The City’s assigned taxpayer identification number for each such taxpayer for eachtax paid; and,2. Sufficiently detailed information by which each taxpayer can be identified such thata determination can be made as to the amount and method of assessment of taxagainst such taxpayer for the City.335

The acceptance by the City of such bulk submissions shall not relieve the taxpayer on whose behalfsuch submissions were made from liability for any lodgings tax arising from an error or omissionmade by the taxpayer’s representative. Such bulk submission shall be signed by the taxpayer or itsproperly authorized representative.Section 6. EXTENSION OF TIME FOR MAKING RETURN. The Director of Finance, forreasonable cause, may extend the time for making any return required under the provisions of thisordinance, however, the time for filing any such return shall not be extended for a period greaterthan thirty (30) days from the date such return is due to be made and shall not prevent penalty andinterest from accruing during the period of such extension.Section 7. [Reserved]Section 8. OATHS. The monthly reports herein required to be made are not required to be madeunder oath, but wherever in this ordinance any report is required to be sworn to, the same shall besworn to by the taxpayer or his agent before some officer authorized to administer oaths, and anyfalse statement to a material fact made with intent to defraud shall constitute perjury and uponconviction thereof the person so convicted shall be punished as provided in Section 1-1-6 of theGeneral Code of the City of Birmingham 1980, as amended and as may be amended.Section 9. MAINTENANCE OF RECORDS; INVESTIGATIVE POWERS; AUDIT ANDSUBPOENA AUTHORITY. The provisions of this section shall be administered in accordancewith the procedures set forth in Section 40-2A-7(a) Code of Alabama 1975.9.1 RECORDS TO BE KEPT. It shall be the duty of every person, firm or corporation engagingor continuing in this City in any business for which a privilege or license tax is imposed by thisordinance, to keep and preserve an accurate and complete set of records suitable for thedetermination of the correct amount of gross receipts or gross proceeds of any such business andsuch other books or accounts as may be necessary to determine the amount of tax for which suchperson is liable under the provisions of this ordinance. It shall be the duty of every person, firm orcorporation furnishing rooms, lodgings, or accommodations in this city to keep and preserve for aperiod of not less than five (5) years from the due date of the return on which the underlying tax isrequired to be reported, or five (5) years of the date the return is filed, whichever is later, all invoicesof gross proceeds, or gross receipts, and other pertinent papers, in such form as the City may require,proceeding or accruing from the furnishing of rooms, lodgings, or accommodations herein taxed.All such books, invoices, equipment and other records shall be open for examination by thedepartment, upon request, at a reasonable time and location.336

(a)(b)Reasonable Time and Reasonable Location. “Reasonable time” shall beconsidered to be during normal business hours of the department. “Reasonablelocation” shall be considered to be the taxpayer’s place of business or the offices ofthe taxpayer’s authorized representative, provided such business or representative islocated within a fifty (50) mile radius of the City of Birmingham. Taxpayersmaintaining records outside of this radius must make records available at City Hall orat such other location as agreed upon by the department. The department, whenconducting an audit, review, or examination for verification, may, at its election,require any taxpayer conducting business within the City to provide records,accounts, books, papers and other documents at a reasonable time and reasonableplace agreed upon by the department, as provided herein.Taxpayer May Be Assessed Reasonable Costs. As provided in Section 40-2A-6(d)Code of Alabama 1975, the department may assess and collect from the taxpayer, thereasonable costs, based on the then current state government employee per diem ratesincurred by, or charged to, the City in connection with performing an examination ofthe 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 theexamination was to commence, and1. The taxpayer either failed or refused to respond or did not propose areasonable alternative date on which the examination was to commencewithin 15 days of receipt of notice of the pending examination, or if2. The taxpayer and the department agreed in writing as to an alternative dateon which the examination was to commence but the taxpayer then failed orrefused to permit reasonable access to its books and records on the alternativedate.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 ofcomputing and determining the correct amount of value or the correct amount of tax as provided forin Section 9.1. The Director of Finance is hereby authorized to examine any person under oathconcerning any gross receipts or gross proceeds 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 allpersons before him, whether as parties or as witnesses, whom he believes to have knowledge of suchgross receipts or gross proceeds.(a)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 tomaintain books and records pursuant to this ordinance, who fails or refuses tomaintain or provide such records and books, or permit inspection, as required herein,shall be subject to the provisions of Section 11 of this ordinance, and shall be subjectto contempt proceedings in the Circuit Court.337

9.3 AUDIT AND SUBPOENA AUTHORITY; ADDITIONAL REQUIREMENTS. Section40-2A-7(a), Code of Alabama 1975 outlines further requirements for the maintenance of records, inaddition to the record keeping requirements set out in Section 9.1 of this ordinance. Thedepartment’s authority to audit, to subpoena records, and to enter into contracts with privateexamining or collecting firms is granted pursuant to Act No. 98-191, the “Local Tax Procedures Actof 1998”, Act No. 98-192, the “Local Tax Simplification Act of 1998”, as well as Section 40-2A-7(a), Code of Alabama 1975, except where inapplicable or where herein otherwise provided.Section 10. REFUNDS.10.1 PETITIONS FOR REFUND. Any taxpayer may file a petition for refund with thedepartment for any overpayment of tax erroneously paid to the department as provided in Section40-2A-7(c)(1) Code of Alabama 1975. If a final assessment for the tax has been entered by thedepartment, a petition for refund of all or a portion of the tax may be filed only if the finalassessment plus applicable interest has been paid in full prior to or with the filing of the petition forrefund. The petition for the refund must be filed in writing by the taxpayer who paid the privilege orlicense tax to the department. Unless otherwise provided by law, all petitions for refund shallinclude sufficient information to identify the type and amount of tax overpaid, the taxpayer, theperiod included, and the reasons for the refund, and sufficient documentation as required by theDirector of Finance.10.2 REFUND OVERPAYMENT APPLIED TO OTHER TAXES. Refund overpayments maybe applied to other taxes as provided in Section 40-2A-7(c)(4) Code of Alabama 1975.If a petition is granted by the department, or a court determines that a refund is due, the overpaymentshall be refunded to the taxpayer by the department. If the department determines that a refund isdue, the amount of overpayment may first be credited by the department against any outstandingfinal tax liabilities due and owing by the taxpayer to the department, and the balance of anyoverpayment shall be refunded to the taxpayer. If any refund or part thereof is credited to any othertax by the department, the department shall provide a written detailed statement to the taxpayershowing the amount of overpayment, the amount credited for payment to other taxes, and theamount refunded.10.3 TIME LIMITATIONS.(a) A petition for refund must be filed in writing with the department within (i) three (3) years fromthe date the return was filed or (ii) two (2) years from the date of payment of the tax, whichever islater, or (iii) if no return was timely filed, two (2) years from the date of the payment of the tax.(b) The department shall either grant or deny a petition for refund within six (6) months from thedate the petition is filed, unless the period is extended by written agreement of the taxpayer and thedepartment. The taxpayer shall be notified of the department’s decision concerning the petition forrefund by first class United States mail, or by certified mail, with return receipt requested, sent to the338

taxpayer’s last known address. If the department is unable to grant a refund within the timeprovided herein due to the taxpayer's failure to provide adequate documentation, the petition forrefund shall be deemed to be denied.(c) The department and the taxpayer may, prior to the expiration of the period for the filing of apetition for refund, agree in writing to extend the time provided for filing the petition. The petitionfor refund may be filed at any time prior to the expiration of the period agreed upon. The periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.10.4 INTEREST ON REFUNDS. On any overpayment of any lodgings tax levied under anyprovisions of this ordinance, the City, in addition to the amount of the overpayment, shall refundinterest thereon at the rate of one percent (1%) per month, or fraction thereof, from the date of suchoverpayment on any refund of tax erroneously paid. As provided in Section 11-51-208(f) Code ofAlabama 1975, references in this sub-section to “erroneously paid” taxes on which interest shall bedue to the taxpayer shall only mean and refer to taxes erroneously paid to the City as a result of anyerror, omission, or inaccurate written advice by or on behalf of the City, including in connectionwith a prior examination of its books and records by the City.Section 11. JEOPARDY, PRELIMINARY, FINAL ASSESSMENTS AND TIMELIMITATIONS.11.1 JEOPARDY ASSESSMENTS. All jeopardy assessments issued by the department shall beexecuted 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 ofBirmingham or to remove his property therein or to do any other act tending to prejudice or to renderwholly or partly ineffectual proceedings to collect any tax imposed by this ordinance, the Director ofFinance may issue notice of such finding to the taxpayer by personal service or mailing to his/herlast known address, together with a demand for immediate payment of the tax declared to be injeopardy, including, penalties and additions thereto and such taxes, penalty, interest, and additionsthereto shall be immediately due and payable. A final assessment of such tax may be enteredimmediately and if the assessment is not paid upon such demand of the Director, the Director mayforthwith issue a warrant for levy and distraint of any personal property of the taxpayer which shallbe collected in the same manner and with the like effect as provided under Section 24 of thisordinance.(b) In the case of a tax for a current period, the Director may declare the taxable period of thetaxpayer immediately terminated and may at his discretion estimate the tax liability based upon thebest information obtainable. Notice of such finding and declaration shall be issued to the taxpayer inthe same manner as in sub-section (a).339

(c) When a jeopardy assessment has been made pursuant to sub-section (a), the collection of all orany part of such assessment may be stayed by filing with the Director an approved bond conditionedupon the payment of the assessment together with applicable interest and cost of collection. TheDirector shall have sole discretion to approve or disapprove the bond, but such approval shall not beunreasonably withheld.11.2 PRELIMINARY AND FINAL ASSESSMENTS. All preliminary and final assessmentsissued by the department shall be executed as provided in Sections 40-2A-7(b)(1)a, 40-2A-7(b)(3),40-2A-7(b)(4), 40-2A-7(b)(1)b, and 40-29-91 Code of Alabama 1975. The terms “preliminaryassessment” and “final assessment” shall have the respective meanings ascribed by Section40-2A-3 Code of Alabama 1975.(1) Entry Of Preliminary Assessment. If the department determines that the amount of any tax asreported on a return is incorrect, or if no return is filed, or if the department is required to determinevalue, the department may calculate the correct tax or value based on the most accurate andcomplete information reasonably obtainable by the department. The department may thereafter entera preliminary assessment for the correct tax or value, including any applicable penalty and interest.(2) Service Of Preliminary Assessment Upon Taxpayer. The preliminary assessment entered bythe department, or a copy thereof, shall be promptly mailed by the department to the taxpayer’s lastknown address by either first class U.S. mail or certified mail with return receipt requested, but atthe option of the department, the preliminary assessment may be delivered to the taxpayer bypersonal delivery.(a)(b)Disputed Preliminary Assessments. If a taxpayer disagrees with a preliminaryassessment as entered by the department, the taxpayer may file a written petition forreview with the Director of Finance within thirty (30) calendar days from the date ofentry of the preliminary assessment, setting out the specific objections to thepreliminary assessment and showing cause why such assessment should not be madefinal. If a petition for review is timely filed, or if the department otherwise deems itnecessary, the department shall schedule a conference with the taxpayer for thepurpose of allowing the taxpayer and the department to present their respectivepositions, discuss any omissions or errors, and to attempt to agree upon any changesor modifications to their respective positions.If a written petition for an appeal/review:1. Is not timely filed, or2. Is properly filed, and upon further review the department determines thepreliminary assessment is due to be upheld in whole or in part, thedepartment may make the assessment final in the amount of tax due ascomputed by the department, with applicable interest and penalty computedto the date of entry of the final assessment.340

(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 last known address (i) byeither first class U.S. mail or certified mail with return receipt requested in the case of assessmentsof tax of five hundred dollars ($500) or less or (ii) by certified mail with return receipt requested inthe case of assessments of tax of more than five hundred dollars ($500). In either case and at theoption of the department, the final assessment, or a copy thereof, may be delivered to the taxpayerby personal delivery.11.3 TIME LIMITATION FOR ENTERING ASSESSMENT.(a) Pursuant to Section 40-2A-7(b)(2) Code of Alabama 1975, any preliminary assessment must beentered within three (3) years from the due date of the return, or three (3) years from the date thereturn was filed with the department, whichever is later, or if no return is required to be filed, withinthree (3) years of the due date of the 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 tax;(2) A preliminary assessment may be entered within six (6) years from the due date ofthe 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 properlyincludable therein which is in excess of twenty-five percent (25%) of the amount ofthe taxable base stated in the return.For purposes of this paragraph:(a)(b)The term “taxable base” means the gross proceeds from renting, orfurnishing any room or rooms, lodging, or accommodations to transients inany hotel, motel, inn, tourist camp, tourist cabin, or any other place in whichrooms, lodgings, or accommodations are regularly furnished to transients fora consideration, gross receipts, or other amounts on which the tax paid withthe return is computed; andIn determining the amount omitted from the taxable base, there shall not betaken into account any amount which is omitted from the taxable base statedin the return if the amount is disclosed in the return, or in a statementattached to the return, in a manner adequate to apprise the department of thenature and amount of the item.(3) A preliminary assessment entered pursuant to Sections 40-29-72 and 40-29-73, Codeof Alabama 1975, may be entered within five (5) years from the due date of thereturn on which the underlying tax is required to be reported or within five (5) yearsof the date the return is filed, whichever is later.341

(b) The department and the taxpayer may, prior to the expiration of the period for entering apreliminary 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 periodagreed upon may be extended by subsequent agreements in writing made before the expiration of theperiod previously agreed upon.(c) 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 againstthe same taxpayer for the same or a portion of the same tax period.Section 12. APPEALS. Appeals from denial of refunds, jeopardy assessments, and finalassessments shall be executed as provided in Sections 6-3-11, Code of Alabama 1975. A writtennotice of appeal shall be filed with the 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 specificmatter appealed from, (3) outlined 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 awritten notice of appeal with the Circuit Court within two (2) years from the date the petition isdenied. The Circuit Court shall hear the appeal according to its own rules and procedures and shalldetermine the correct amount of refund due, if any.(b) If an appeal is not filed with the Circuit Court, within two (2) years of the date the petition isdenied, 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 taxesmade due and payable by virtue of the provisions of Section 11 of this ordinance, the finding of theDirector of Finance made as herein provided, shall be for all purposes presumptive evidence ofjeopardy.(b) A final jeopardy assessment entered hereunder may be appealed to either the Director of Financeor the Circuit Court in the same manner as provided in sub-section 12.4 of this section for the appealof final assessments. On appeal to the Director of Finance or to the Circuit Court, the final jeopardyassessment shall be prima facie correct, and the burden of proof shall be on the taxpayer to provesuch assessment is incorrect.(c) If an appeal is not filed with the Director of Finance or in the Circuit Court within the timeprovided herein for appeals of final assessments, the appeal shall be dismissed for lack ofjurisdiction.12.3 APPEAL FROM PRELIMINARY ASSESSMENT. (Refer to Section 11.2 (2)(a) and (b).)342

12.4 APPEAL FROM FINAL ASSESSMENT.(a) A taxpayer may appeal from any final assessment entered by the department by filing a writtennotice of appeal with the Director of Finance within thirty (30) days from the date of entry of thefinal assessment, and the appeal if timely filed, shall proceed as herein provided.(b) In lieu of the appeal under paragraph (a) of this sub-section, at the option of the taxpayer, thetaxpayer may appeal from any final assessment to the Circuit Court by filing written notice of appealwithin thirty (30) days from the date of entry of the final assessment with both the Director ofFinance and the Circuit Court. If the appeal is to Circuit Court, the taxpayer shall, also within thethirty (30) day period allowed for appeal, either (i) pay the tax, interest, and any penalty shown onthe final assessment, or (ii) file a supersedeas bond with the court in double the amount of the tax,interest, and any penalty shown on the final assessment. The supersedeas bond shall be executed bya surety company licensed and authorized to do business in the State of Alabama and shall beconditioned to pay the assessment plus applicable interest, penalty, and any court costs relating tothe appeal. A taxpayer may appeal a final assessment to Circuit Court as provided herein, eventhough the taxpayer has paid the tax in issue prior to taking the appeal.(c) The filing of the written notice of appeal with the Director of Finance or, in the case of appealsto the Circuit Court, the filing of such notice of appeal with both the Director of Finance and theCircuit Court, and also the payment of the assessment in full and applicable interest and penalty orthe filing of a bond as provided herein, are jurisdictional. If such prerequisites are not satisfiedwithin the time provided for appeal, the appeal shall be dismissed for lack of jurisdiction. On appealto 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.Section 13. PENALTIES AND INTEREST. The provisions for penalties are pursuant to Section40-2A-11 Code of Alabama 1975; provided, however, the rates and amounts of penalties are asprovided herein.13.1 FAILURE TO TIMELY FILE RETURN. If a taxpayer fails, neglects, or refuses to file anyreturn required to be filed with the department on or before the date prescribed therefor, determinedwith regard to any extension of time for filing granted by the Director of Finance, there shall beassessed, in addition to the tax due or the amount of tax herein required to be remitted, a penalty often percent (10%) of the amount due or fifty dollars ($50.00), whichever is greater, together withinterest thereon at the rate of one percent (1%) per month or fraction thereof, from the date at whichthe tax herein levied became due and payable, such penalty and interest to be assessed and collectedas part of the tax as provided in Section 40-2A-11(a) Code of Alabama 1975.13.2 FAILURE TO TIMELY PAY TAX. If a taxpayer fails, neglects, or refuses to remit to theDepartment the amount of tax shown as due on a return required to be filed on or before the dateprescribed for payment of the tax, determined with regard to any extension of time for paymentgranted by the Director of Finance, there shall be added:343

(1) In addition to the tax due or the amount of tax herein required to be remitted; or(2) For any tax for which a monthly return is required; or(3) For which no return is required,a penalty of ten percent (10%) of the unpaid amount shown as tax due on the return or the amountstated in the notice and demand, together with interest thereon at the rate of one percent (1%) permonth or fraction thereof, from the date at which the tax herein levied became due and payable asprovided in Section 40-2A-11(b) Code of Alabama 1975.13.3 UNDERPAYMENT OF TAX. Any taxpayer failing to pay the tax herein levied to the Cityor any amount of tax herein required to be remitted and paid to the City, within the time required bythis ordinance shall pay, in addition to the tax or the amount of tax herein required to be remitted, apenalty of ten percent (10%) the amount of tax due plus interest at the rate of one percent (1%) permonth, or fraction thereof, from the date at which the tax or the amount of tax herein required to beremitted became delinquent, that is, due and payable to the City.13.4 UNDERPAYMENT DUE TO NEGLIGENCE. If any part of any underpayment of tax isdue to negligence or disregard of rules or regulations, there shall be added to the tax an amountequal to ten percent (10%) of that part of the tax attributable to negligence or disregard of rules orregulations. For the purpose of this section, the term “negligence” includes any failure to make areasonable attempt to comply with this ordinance, and the term “disregard” includes any careless,reckless or intentional disregard as provided in Section 40-2A-11(c) Code of Alabama 1975.13.5 UNDERPAYMENT DUE TO FRAUD. If any part of any underpayment of tax required tobe 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 thissection, 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 CircuitCourt is determined to be frivolous or primarily for the purpose of delay or to impede collection ofthe tax imposed by this ordinance, a penalty of two hundred fifty dollars ($250.00) or twenty-fivepercent (25%) of the tax in question, whichever is greater, shall be assessed in addition to any taxdue, as provided in Section 40-2A-11(f) Code of Alabama 1975.13.7 PENALTIES NOT EXCLUSIVE. The penalties provided in this section for failure totimely file a return, failure to timely pay tax, underpayment of tax, underpayment due to negligenceand fraud, or filing a frivolous appeal may be asserted against the same taxpayer for the same taxperiod, as provided in Section 40-2A-11(g) Code of Alabama 1975.13.8 WAIVER OF PENALTIES. Penalties may be waived, in whole or in part, by the Director ofFinance upon a determination of reasonable cause, pursuant to Section 40-2A-11(h) Code ofAlabama 1975. Reasonable cause shall include, but not be limited to, those instances in which thetaxpayer has acted in good faith. The burden of proving reasonable cause shall be on the taxpayer.344

13.9 PENALTY AND INTEREST ASSESSED AS TAX. All penalties and interest, levied orassessed against a taxpayer and which are administered by the department shall be assessed andcollected in the same manner as taxes.13.10 INTEREST. Interest shall be computed at a rate of one percent (1%) per month, or fractionthereof and shall be added as provided herein to any tax or other amount due the department whichis not paid by the due date. Interest on any delinquency or underpayment shall be charged from thedue date of the tax, as provided in Section 40-1-44 Code of Alabama 1975.13.11 ABATEMENT OF PENALTY. The department shall abate any penalty attributable toerroneous written advice furnished to a taxpayer by an employee of the department. However, thissub-section shall apply only if the department employee provided the written advice in good faithwhile acting in his official capacity, the written advice was reasonably relied on by the taxpayer andwas in response to a specific written request of the taxpayer, and the penalty did not result from thetaxpayer’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 tocollect such tax, or truthfully account for, and/or pay over such tax, or willfully attempts in anymanner to evade or defeat any such tax or the payment thereof, shall, in addition to other penaltiesprovided by law, be liable for a penalty up to the total amount of the tax evaded, or not collected, ornot accounted for and paid over.Section 14. CONFIDENTIALITY OF TAX RETURNS. The confidentiality provisions imposedby this ordinance shall be executed as provided in Section 40-2A-10(a), (d), (e), (f) and (g) Code ofAlabama 1975.(a) It shall be unlawful for any person to print, publish, or divulge, without the written permission orapproval of the taxpayer, the tax return of any taxpayer or any part thereof or any informationsecured in arriving at the amount of tax or value reported for any purpose other than the properadministration of any matter administered by the department, or upon order of any court, or asotherwise allowed in this section. Statistical information pertaining to taxes may be disclosed at thediscretion of the Director of Finance. The Director of Finance may make written or verbaldisclosure upon request as to the status of compliance of the taxpayer relative to this ordinance.(b) A good standing certificate shall be issued to a requesting person with respect to a taxpayer, ifthe taxpayer has filed all tax returns due, and paid the taxes shown as payable in accordance withthose returns.(c) The Director of Finance shall promulgate reasonable regulations permitting and governing theexchange of tax returns, information, records, and other documents secured by the department, withtax officers of other agencies of the state, municipal, and county government agencies within the345

State of Alabama, federal government agencies, any association of state government tax agencies ofAlabama or other states, and any foreign government tax agencies. However, (i) any tax returns,information, records, or other documents remain subject to the confidentiality provisions set forth insub-section (a); (ii) the department may charge a reasonable fee for providing information ordocuments for the benefit of the requesting agencies, and (iii) any exchange shall be for one or moreof the following purposes:(1) Collecting taxes due.(2) Ascertaining the amount of taxes due from any person.(3) Determining whether a person is liable for, or whether there is probable cause forbelieving a person might be liable for the payment of any tax.(d) Nothing herein shall prohibit the use of tax returns or tax information by the department in theenforcement, collection, and assessment of any tax levied or imposed by this ordinance, or any othermatters administered by the department. The department may also divulge to a purchaser orsuccessor of a business or stock of goods the outstanding tax liability of the seller for which thepurchaser or successor may be liable pursuant to Section 16 of this ordinance. This section shall notpreclude the inspection of returns by federal or foreign state agents pursuant to Section 40-18-53Code of Alabama 1975.(e) Nothing herein shall prohibit the exchange of information between and among county ormunicipal governments subject to the restrictions of this section.(f) In no event shall any damages, attorney fees, or court costs be assessed against the City or againstits elected officials, officers, or employees under this section.Section 15. REGULATIONS MAY BE PROMULGATED; PAYMENTS DUE TAXPAYERSMAY BE WITHHELD. Regulations may be promulgated as provided in Section 40-26-19 andSection 11-51-204 Code of Alabama 1975.15.1 REGULATIONS MAY BE PROMULGATED.(a) The Director of Finance shall from time to time promulgate rules and regulations for makingreturns and for ascertainment, assessment and remittance of the tax imposed hereunder as he/shemay deem necessary to enforce its provisions; and upon request shall furnish any taxpayer with acopy of such rules and regulations.(b) The Director of Finance may prescribe, adopt, promulgate and enforce reasonable rules andregulations not in conflict with this ordinance relating to any matter or thing pertaining to theadministration and enforcement of the provisions of this ordinance, including but not limited toprovisions for the re-examination and correction of returns as to which overpayment orunderpayment is claimed or found to have been made, and the rules and regulations so promulgatedshall be binding upon all taxpayers.346

(c) The Director of Finance shall prescribe printed forms for use by persons subject to theprovisions of this ordinance and shall make such forms available at his/her office for use by suchpersons.15.2 PAYMENTS DUE TAXPAYERS MAY BE WITHHELD. Pursuant to the Mayor-CouncilAct, Article VI, Section 6.04(o), Act No. 452-55, Acts of Alabama, the Director of Finance, in orderto protect the interests of the City, is authorized to withhold the payment of any claim or demand forpayment of monies due from the City to any vendor, contractor, consultant or other person havingunpaid or delinquent tax or license liabilities until such unpaid tax, including applicable interest andpenalties, shall first have been settled and adjusted. The Director of Finance shall notify thetaxpayer by certified mail with return receipt requested, sent to the taxpayer’s last known address, ofhis/her intention to make such levy, the effect of which shall be continuous from the date such levyis first made until the liability out of which such levy arose is satisfied.Section 16. PURCHASER TO WITHHOLD TAXES FROM PURCHASE MONEY OR BELIABLE. If any person subject to the provisions hereof shall sell out his business or stock of goods,or shall quit the business, he shall be required to make a final return, as provided for under Section 5of this ordinance, and shall make payment of the taxes due within thirty (30) days after the date ofselling or quitting business. His successor in business shall be required to withhold sufficient of thepurchase money to cover the amount of said taxes herein required to be remitted, and any interest orpenalties due and unpaid until such time as the former owner shall produce a receipt from thedepartment showing that the taxes have been paid, or a certificate stating that no taxes are due. Ifthe purchaser of a business or stock of goods shall fail to withhold purchase money as providedherein, and the taxes remain due and unpaid after the thirty (30) day period allowed, he shall bepersonally liable for the payment of the taxes herein required to be remitted, interest, and penaltiesaccrued and unpaid on account of the operation of the business by the former owner. If in suchcases the department deems it necessary in order to collect the taxes due the City, it may make ajeopardy assessment as provided in Title 40 Chapter 29 of the Code of Alabama 1975.Section 17. DISPOSITION OF FUNDS DERIVED FROM TAXES. All monies derived from thelodgings tax levied under the provisions of this ordinance shall be paid to City and placed to thecredit of the General Fund of the City of Birmingham, and shall be used and expended as authorizedby law and ordinance.Section 18. CASH AND CREDIT BUSINESSES. Any person, firm or corporation taxable underthis ordinance having a cash and credit business may report such cash business and the taxpayershall thereafter include in each monthly report all credit collections made during the monthpreceding and shall pay the taxes due thereon at the time of filing such report, but in no event shallthe gross proceeds of such credit business be included in the measure of the tax to be paid untilcollections of such credit business shall have been made.347

Sections 19 through 20.[Reserved]Section 21. CREDIT FOR LODGINGS TAX ERRONEOUSLY PAID.21.1 TAXES DUE THE CITY WHICH WERE ERRONEOUSLY PAID TO ANOTHERMUNICIPALITY.(a)(b)(c)Requirement to Request Refund of Erroneous Tax Payment Within 60 Days of Noticeto Avoid Interest, Penalties (Taxpayer). In order to avoid the accrual of interest and anyotherwise applicable penalties on the tax due the City of Birmingham, when a lodgings taxowed to the City of Birmingham is erroneously paid to a different municipality or county ingood faith, based on a reasonable interpretation of the enabling ordinance, resolution, or actlevying or authorizing the tax, but not under a requirement of law, the taxpayer making theerroneous payment must comply with the applicable refund procedures of such municipalityor county within 60 days of receiving notice from the City, a county, or other municipality orits agent of the erroneous payment.Compliance With Refund Procedure; Interest, Penalties. If the taxpayer complies withthe refund procedure within the requisite 60-day period, the City shall not assess or attemptto assess the tax, or any related interest or otherwise applicable penalty thereon until the dateof receipt of the overpayment from the refunding municipality or county by the taxpayer orthe taxpayer’s agent, and no interest or penalty thereon shall accrue until such date ofreceipt. The taxpayer shall remit the disputed tax to the City within 15 days after receipt.Failure to Comply With Refund Procedure; Interest, Penalties. If the taxpayer fails tocomply with the refund procedures within the requisite 60-day period, interest and anyapplicable penalties shall accrue on the tax to which the City is entitled from the sixty-first(61st) day and until such time as the tax is paid.21.2 TAXES DUE TO ANOTHER MUNICIPALITY WHICH WERE ERRONEOUSLY PAIDTO THE CITY OF BIRMINGHAM.(a)Requirement to Refund Overpayment of Erroneous Tax Payment Within 60 Days ofCompliance With Refund Procedures (City of Birmingham). If a lodgings tax owed toanother municipality or county is erroneously paid to the City of Birmingham in good faith,based on a reasonable interpretation of the enabling ordinance, resolution, or act levying orauthorizing the lodgings tax, but not under a requirement of law, the City shall refund theoverpaid tax, without interest, to the taxpayer within 60 days of the taxpayer’s compliancewith applicable refund procedures provided in Section 10 of this Ordinance.348

(b)Refund of Excess Tax; Requirements. Provided, however, that if the applicable rate oflodgings tax imposed by the City exceeds the rate of lodgings tax imposed by the properlocality under a requirement of law, the City shall not be obligated to refund the difference.Section 22. [Reserved]Section 23. COLLECTION AFTER ASSESSMENT. The tax herein required to be remitted maybe 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 tax imposed by this ordinance has been begun ormade within the period of limitation properly applicable thereto, such tax may be collected by levyor 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 theDirector of Finance and the taxpayer before the expiration of such period allowed bylaw, (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 theexpiration of the period previously agreed upon. The period allowed by law as provided in this subsectionduring which a tax may be collected by levy shall not be extended or curtailed by reason of ajudgment against the taxpayer.(b) Date When Levy Is Considered Made. The date on which a levy on property or rights toproperty is made shall be the date on which the notice of seizure provided in Section 40-29-26 Codeof Alabama 1975, is given.Section 24. LIEN FOR TAXES. Pursuant to Sections 40-29-20, 40-29-21, and 11-51-96 Code ofAlabama 1975, the provisions of this section shall apply to the taxes, and/or any penalty or interestpayable thereon, levied under this ordinance.(a) Notice of Lien. If any person liable to pay the privilege or license tax herein levied, neglects orrefuses to pay the same within thirty (30) days of the final assessment, the amount (including anyinterest, additional amount, addition to tax, or assessable penalty together with filing fees and anyother costs that may accrue in addition thereto) shall be a lien in favor of the City of Birminghamupon all property and rights to property, whether real or personal, tangible or intangible, used in anyexhibition, trade, business, vocation, occupation or profession for which a privilege or license tax isor may be required.349

The department shall give a thirty (30) day “Notice of Intent to File Lien” to the taxpayer by anyone of the following methods:(1) Given in person;(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 knownaddress.(b) Term. Unless another date is specifically fixed by law, the lien imposed by sub-section (a) shallarise at the time the final assessment, return therefor or the payment thereof, whichever is prior, wasdue to have been filed with or made to the department, and shall continue until the liability for theamount so assessed (or a judgment against the taxpayer arising out of such liability) is satisfied orbecomes unenforceable by reason of lapse of time.(c) Right To Enforce Lien By Attachment. The department may enforce such lien in any court ofcompetent jurisdiction, by attachment issued by any officer authorized to issue such writs, uponexecuting bond as in other cases of attachment, and upon making affidavit that the attachment is notsued out for the purpose of vexing or harassing the defendant, and describing the property on whichthe lien is claimed and setting forth all the facts necessary to the creation of the lien, and amount dueand unpaid, (including any interest, additional amount, addition to tax, or assessable penalty togetherwith filing fees and any other costs that may accrue in addition thereto).(d) Release of Lien. With respect to a lien described in this section, the Director of Finance shall,within ten (10) days, release the lien when the liability out of which such lien arose is satisfied, andshall promptly notify the person upon whom such lien was made that such lien has been released.Section 25. COLLECTION BY CIVIL SUIT. The department may initiate and/or maintain a civilaction to recover delinquent taxes herein levied, interest, penalties, and administrative cost incurredin connection therewith, in any court of competent jurisdiction, which remedy shall be in addition toany and all other remedies which may be provided.Section 26. VIOLATOR MAY BE RESTRAINED FROM CONTINUING IN BUSINESS. Anytaxpayer who shall violate any of the provisions of this ordinance may be restrained from continuingin business, and proper prosecution shall be instituted in the name of the City of Birmingham untilsuch person shall have compiled with the provisions of this ordinance.Section 27. VIOLATIONS.27.1 FAILURE TO PAY THE TAX, MAKE REPORTS, KEEP OR PROVIDE RECORDS.Any person subject to the provisions of this ordinance, who shall fail to pay the tax, make the reportsor any of them as herein required, or who shall fail to keep or provide records, or supply any350

information as herein required, shall, as provided in Section 40-26-8 Code of Alabama 1975, beguilty of a misdemeanor, and upon conviction shall be fined not less than twenty-five dollars ($25)nor more than five hundred dollars ($500.00) for each offense, and in addition, may be imprisonedfor period not to exceed six (6) months. Each occurrence of such failure shall constitute a separateoffense.27.2 WILLFUL REFUSAL TO MAKE REPORTS OR PERMIT EXAMINATION OFRECORDS. Any person subject to the provisions of this ordinance willfully failing or refusing tomake the reports, furnish any supplemental returns or other data herein required, or who shall refuseto permit the examination of his records by the department, shall be guilty of a misdemeanor, andupon 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. Each month of failure to make such reports shall constitute a separate offense, and eachrefusal of a written demand by the department to examine, inspect or audit such records shallconstitute a separate offense.27.3 FAILURE TO ADD TAX TO PRICE OF SERVICE; REFUND OR ABSORPTION OFTAX PROHIBITED. It shall be unlawful for any person, firm or corporation engaged in orcontinuing within this city in any business for which a privilege or license tax is required by thisordinance to fail or refuse to add to the price of the service rendered the amount due by the taxpayeron account of the tax levied by this ordinance. Nor shall any person refund or offer to refund all orany pert of the amount collected as tax under this ordinance or to absorb such tax or to advertisedirectly or indirectly the absorption or refund of such tax or any portion of the same. Any personfirm, or corporation violating any of the provisions of this section shall be guilty of a misdemeanorand upon conviction shall be fined in a sum not less than fifty dollars ($50) nor more than onehundred dollars ($100), or may be imprisoned in the city jail for not more than six months, or byboth such fine and imprisonment, and each act or violation of the provisions of this ordinance shallconstitute a separate offense.27.4 VIOLATION OF ORDINANCE. Any person who shall fail, neglect, or refuse to performany duty imposed by this ordinance 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 ordinance orother City ordinances shall, upon conviction, be punished by a fine not exceeding five hundreddollars ($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, pursuant to Section 1-1-6 General Code of theCity of Birmingham 1980, as amended and as may be amended.Section 28. REQUEST FOR RULING ON DETERMINATION OF TAXATION. Anytaxpayer may request a ruling on the determination of whether amounts of gross receipts from thefurnishing of rooms, lodgings, or accommodations by him or it are subject to the tax, or are not to beused as a measure of the taxes due and payable as levied by this ordinance. Such requests shall bemade in writing to the Finance Department, and shall contain all pertinent facts, and shall include a351

copy of any written determinations or revenue rulings issued by the State of Alabama Department ofRevenue relating to the item(s) in question.Section 29. 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 bedeclared unconstitutional or invalid, by a court of competent jurisdiction, such declaration shall notaffect or impair the remainder of the ordinance, it being the legislative intent to ordain and enacteach provision, section, paragraph, sentence and part thereof, separately and independently of eachother.Section 30. ARTICLE CUMULATIVE. This ordinance shall not be construed to repeal any ofthe provisions of The Business License Code of the City of Birmingham (Ordinance No. 97-183, asamended and as it may be amended), but shall be held to be cumulative and the amounts of the taxesherein levied shall be in addition to the amounts of other license taxes imposed by the City by itsBusiness License Code.Section 31. EFFECTIVE DATE OF ORDINANCE. This ordinance shall become effective andoperative as such commencing on and after January 1, 2003, and on and after said date shall bebinding in the City of Birmingham.Adopted by the Council of theCity of BirminghamDecember 10, 2002BERNARD KINCAIDMayorA true copy.PAULA R. SMITH, City Clerk352

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