Business License Tax Codes - Birmingham

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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
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Industries in the Oil and Gas Extra
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SCHEDULE 068 - CONTRACTORS -Each pe
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Conditioning contractors also suppl
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City of Birmingham Finance Departme
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SCHEDULE 029 - BAKERY-Each person c
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alcoholic beverages through the fer
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SCHEDULE 150D - BEERWHOLESALEREach
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On or before the 15th day of the ca
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(2) All such invoices, books, paper
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application for license has been ap
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NO LICENSE WILL BE ISSUED unless bu
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screen, film, or computer file to s
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usiness, whether said truck be owne
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and Tobacco Product Manufacturing.
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SCHEDULE 058 - COAL, COKE & CHARCOA
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SCHEDULE 142 - JUNK BROKERS AND/OR
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force, for example, the application
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Each person, firm or corporation en
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NAICS / NAICS TITLELICENSE SCHEDULE
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products.The detailed industries wi
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travel, utility, or other trailers,
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or deliveries from said business fr
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staff trained in the processing of
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gasoline, diesel fuel, gasohol) and
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GENERAL -(Not to include any busine
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equired for all establishments sell
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selling from portable stalls and di
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Each peddler, including any flea ma
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shall be unlawful for any person to
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not included in this sub-sector but
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LICENSE SCHEDULE / LICENSE DESCRIPT
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(c) Additional requirements for veh
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Industries in the Warehousing and S
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is included in the Professional, Sc
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pay a license of 1% of the first $1
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Industries in the Other Information
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LICENSE SCHEDULE / LICENSE DESCRIPT
Page 87 and 88: licenseof .........................
Page 89 and 90: (1) Personal accident insurance cov
Page 91 and 92: For the purpose of this Schedule 21
Page 93 and 94: find other users for previously lea
Page 95 and 96: SCHEDULE 003 - ADVERTISING SOLICITA
Page 97 and 98: associates of such unincorporated a
Page 99 and 100: Where only one inspector ..........
Page 101 and 102: Each person, firm or corporation op
Page 103 and 104: SCHEDULE 079 - COURT REPORTING -Eac
Page 105 and 106: $15,000 and less than $20,000......
Page 107 and 108: This license is not to include the
Page 109 and 110: Industries in the Nursing and Resid
Page 111 and 112: SCHEDULE 066 - CONCERTS, SHOWS, DEB
Page 113 and 114: Sales for the purpose of this sub-s
Page 115 and 116: claims arising from such sale. This
Page 117 and 118: (i) ZONINGprovisions of this schedu
Page 119 and 120: international standards. Likewise,
Page 121 and 122: such game or machine shallbe……
Page 123 and 124: services provided. The industry gro
Page 125 and 126: NAICS 811 NAICS TITLE - Repair and
Page 127 and 128: Said license to include the equippi
Page 129 and 130: (3) Vehicle Inspection by the Birmi
Page 131 and 132: facilities provided for bootblackin
Page 133 and 134: the City of Birmingham, shall pay a
Page 135 and 136: NAICS / NAICS TITLELICENSE SCHEDULE
Page 137: Two but less than four persons ....
Page 141 and 142: (g)(h)(i)(j)(k)(l)(m)(n)“Commerci
Page 143 and 144: (r)(s)(t)(u)(v)“Person” means a
Page 145 and 146: transfer actually occurs, support f
Page 147 and 148: furniture and other equipment, stoc
Page 149 and 150: 2.12 MORE THAN ONE LINE OF BUSINESS
Page 151 and 152: private practice or are sole practi
Page 153 and 154: (a) Except as otherwise provided he
Page 155 and 156: (30%) of the amount originally due
Page 157 and 158: upon request at a reasonable time a
Page 159 and 160: (a)(b)(c)(d)A taxpayer that has pur
Page 161 and 162: efund unlawfully, the Director of F
Page 163 and 164: examination or investigation by the
Page 165 and 166: (a)(b)The term “taxable base” m
Page 167 and 168: a. No court shall have the power to
Page 169 and 170: was in response to a specific writt
Page 171 and 172: payment of monies due from the City
Page 173 and 174: 21.2 COMPUTING LICENSE BASED ON NUM
Page 175 and 176: 137 Insurance Companies, Fire or Ma
Page 177 and 178: Council of the City of Birmingham t
Page 179 and 180: 24.5 HEARING ON REVOCATION OF LICEN
Page 181 and 182: Section 28. SALARIED PROFESSIONAL E
Page 183 and 184: ii. The taxpayer must maintain book
Page 185 and 186: 35.2 CONTRACTORS AFFECTED. Any buil
Page 187 and 188: ecord said lien. ”Section 39. COL
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44.4 ENFORCEMENT. The payment of an
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(7) Whether the service performed i
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(n) “Private Auditing or Collecti
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Stock Bonus, and Other Deferred Com
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(d) Failure or Omission by Employer
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The acceptance by the City of such
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equired herein, shall be subject to
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(a) If the Director of Finance find
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For purposes of this paragraph:(a)(
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assessed, in addition to the tax du
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secured in arriving at the amount o
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ordinance shall be paid to the City
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other costs that may accrue in addi
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SECTION 2. The provisions of this o
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or job within the City of Birmingha
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5.1 Employer Obligated to Withhold
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on behalf of the Employee arising f
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Receipts of said Employee at the ti
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of the cost of the property sold, t
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transportation, and regardless of b
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5. A sale to a manufacturer or comp
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SECTION 1.Section 2. PROPERTY TAXED
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(72) hours by the purchaser or his
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section. Failure of the taxpayer to
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y the taxpayer’s representative.
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computing and determining the corre
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evidence that all refunds received
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(a) Pursuant to Section 40-2A-7(b)(
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(c) The filing of the notice of app
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13.12 PENALTY FOR FAILURE TO PERFOR
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a final return, as provided for und
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(d) In the event that any sum is co
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Section 24. LIEN FOR TAXES. Pursuan
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such reports shall constitute a sep
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THE USE TAX CODEAdopted by Ordinanc
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CITY OF BIRMINGHAM, ALABAMAORDINANC
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(q) “Sale at retail” or “reta
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term “capital equipment, machiner
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(c) Automotive Tax Rate. An excise
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(d)Distributes catalogs or other ad
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are not to be used as a measure of
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(a) Date of Delivery. If any return
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with the procedures set forth in Se
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Unless otherwise provided by law, a
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11.2 PRELIMINARY AND FINAL ASSESSME
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Section 12. APPEALS. Appeals from d
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13.3 UNDERPAYMENT OF TAX. Any taxpa
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(3) Determining whether a person is
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(a) Pursuant to Section 40-23-67 Co
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(2) Prior to the expiration of any
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period not to exceed six (6) months
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ental paid on any tangible personal
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(b) Automotive Rate. Provided, furt
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claim, statement, or other document
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Section 8. OATHS. The monthly repor
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10.1 PETITIONS FOR REFUND. Any taxp
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value, the department may calculate
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(a) A taxpayer may appeal from the
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13.4 UNDERPAYMENT DUE TO NEGLIGENCE
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purchaser or successor may be liabl
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perform any other duty or obligatio
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upon all property and rights to pro
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Section 30. REPEAL OF ORDINANCE NO.
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Amended by Ordinance No. 02-177 ado
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(c) “Department” means the Depa
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in an amount to be determined by th
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a prescribed date under the authori
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(a)(b)Reasonable Time and Reasonabl
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taxpayer’s last known address. If
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(3) Service of Final Assessment Upo
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12.4 APPEAL FROM FINAL ASSESSMENT.(
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13.9 PENALTY AND INTEREST ASSESSED
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(c) The Director of Finance shall p
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(b)Refund of Excess Tax; Requiremen
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information as herein required, sha
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Business License Tax Codes - Birmingham

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