Business License Tax Codes - Birmingham

More documents

Recommendations

Info

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
Page 12: Industries in the Oil and Gas Extra
Page 15 and 16: SCHEDULE 068 - CONTRACTORS -Each pe
Page 17 and 18: Conditioning contractors also suppl
Page 19 and 20: City of Birmingham Finance Departme
Page 21 and 22: SCHEDULE 029 - BAKERY-Each person c
Page 23: alcoholic beverages through the fer
Page 27 and 28: On or before the 15th day of the ca
Page 29 and 30: (2) All such invoices, books, paper
Page 31 and 32: application for license has been ap
Page 33 and 34: NO LICENSE WILL BE ISSUED unless bu
Page 35 and 36: screen, film, or computer file to s
Page 37 and 38: usiness, whether said truck be owne
Page 39 and 40: and Tobacco Product Manufacturing.
Page 41 and 42: SCHEDULE 058 - COAL, COKE & CHARCOA
Page 43 and 44: SCHEDULE 142 - JUNK BROKERS AND/OR
Page 45 and 46: force, for example, the application
Page 47 and 48: Each person, firm or corporation en
Page 49 and 50: NAICS / NAICS TITLELICENSE SCHEDULE
Page 51 and 52: products.The detailed industries wi
Page 53 and 54: travel, utility, or other trailers,
Page 55 and 56: or deliveries from said business fr
Page 57 and 58: staff trained in the processing of
Page 59 and 60: gasoline, diesel fuel, gasohol) and
Page 61 and 62: GENERAL -(Not to include any busine
Page 63 and 64: equired for all establishments sell
Page 65 and 66: selling from portable stalls and di
Page 67 and 68: Each peddler, including any flea ma
Page 69 and 70: shall be unlawful for any person to
Page 71 and 72: not included in this sub-sector but
Page 73 and 74: LICENSE SCHEDULE / LICENSE DESCRIPT
Page 75 and 76:
(c) Additional requirements for veh
Page 77 and 78:
Industries in the Warehousing and S
Page 79 and 80:
is included in the Professional, Sc
Page 81 and 82:
pay a license of 1% of the first $1
Page 83 and 84:
Industries in the Other Information
Page 85 and 86:
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 and 138:
Two but less than four persons ....
Page 139 and 140:
[This page intentionally left blank
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
Page 189 and 190:
44.4 ENFORCEMENT. The payment of an
Page 191 and 192:
Page 193 and 194:
Page 195 and 196:
(7) Whether the service performed i
Page 197 and 198:
(n) “Private Auditing or Collecti
Page 199 and 200:
Stock Bonus, and Other Deferred Com
Page 201 and 202:
(d) Failure or Omission by Employer
Page 203 and 204:
The acceptance by the City of such
Page 205 and 206:
equired herein, shall be subject to
Page 207 and 208:
(a) If the Director of Finance find
Page 209 and 210:
For purposes of this paragraph:(a)(
Page 211 and 212:
assessed, in addition to the tax du
Page 213 and 214:
secured in arriving at the amount o
Page 215 and 216:
ordinance shall be paid to the City
Page 217 and 218:
other costs that may accrue in addi
Page 219 and 220:
SECTION 2. The provisions of this o
Page 221 and 222:
Page 223 and 224:
or job within the City of Birmingha
Page 225 and 226:
5.1 Employer Obligated to Withhold
Page 227 and 228:
on behalf of the Employee arising f
Page 229 and 230:
Receipts of said Employee at the ti
Page 231 and 232:
Page 233 and 234:
Page 235 and 236:
of the cost of the property sold, t
Page 237 and 238:
transportation, and regardless of b
Page 239 and 240:
5. A sale to a manufacturer or comp
Page 241 and 242:
SECTION 1.Section 2. PROPERTY TAXED
Page 243 and 244:
(72) hours by the purchaser or his
Page 245 and 246:
section. Failure of the taxpayer to
Page 247 and 248:
y the taxpayer’s representative.
Page 249 and 250:
computing and determining the corre
Page 251 and 252:
evidence that all refunds received
Page 253 and 254:
(a) Pursuant to Section 40-2A-7(b)(
Page 255 and 256:
(c) The filing of the notice of app
Page 257 and 258:
13.12 PENALTY FOR FAILURE TO PERFOR
Page 259 and 260:
a final return, as provided for und
Page 261 and 262:
(d) In the event that any sum is co
Page 263 and 264:
Section 24. LIEN FOR TAXES. Pursuan
Page 265 and 266:
such reports shall constitute a sep
Page 267 and 268:
THE USE TAX CODEAdopted by Ordinanc
Page 269 and 270:
CITY OF BIRMINGHAM, ALABAMAORDINANC
Page 271 and 272:
(q) “Sale at retail” or “reta
Page 273 and 274:
term “capital equipment, machiner
Page 275 and 276:
(c) Automotive Tax Rate. An excise
Page 277 and 278:
(d)Distributes catalogs or other ad
Page 279 and 280:
are not to be used as a measure of
Page 281 and 282:
(a) Date of Delivery. If any return
Page 283 and 284:
with the procedures set forth in Se
Page 285 and 286:
Unless otherwise provided by law, a
Page 287 and 288:
11.2 PRELIMINARY AND FINAL ASSESSME
Page 289 and 290:
Section 12. APPEALS. Appeals from d
Page 291 and 292:
13.3 UNDERPAYMENT OF TAX. Any taxpa
Page 293 and 294:
(3) Determining whether a person is
Page 295 and 296:
(a) Pursuant to Section 40-23-67 Co
Page 297 and 298:
(2) Prior to the expiration of any
Page 299 and 300:
period not to exceed six (6) months
Page 301 and 302:
Page 303 and 304:
[Page intentionally left blank]303
Page 305 and 306:
ental paid on any tangible personal
Page 307 and 308:
(b) Automotive Rate. Provided, furt
Page 309 and 310:
claim, statement, or other document
Page 311 and 312:
Section 8. OATHS. The monthly repor
Page 313 and 314:
10.1 PETITIONS FOR REFUND. Any taxp
Page 315 and 316:
value, the department may calculate
Page 317 and 318:
(a) A taxpayer may appeal from the
Page 319 and 320:
13.4 UNDERPAYMENT DUE TO NEGLIGENCE
Page 321 and 322:
purchaser or successor may be liabl
Page 323 and 324:
perform any other duty or obligatio
Page 325 and 326:
upon all property and rights to pro
Page 327 and 328:
Section 30. REPEAL OF ORDINANCE NO.
Page 329 and 330:
Amended by Ordinance No. 02-177 ado
Page 331 and 332:
(c) “Department” means the Depa
Page 333 and 334:
in an amount to be determined by th
Page 335 and 336:
a prescribed date under the authori
Page 337 and 338:
(a)(b)Reasonable Time and Reasonabl
Page 339 and 340:
taxpayer’s last known address. If
Page 341 and 342:
(3) Service of Final Assessment Upo
Page 343 and 344:
12.4 APPEAL FROM FINAL ASSESSMENT.(
Page 345 and 346:
13.9 PENALTY AND INTEREST ASSESSED
Page 347 and 348:
(c) The Director of Finance shall p
Page 349 and 350:
(b)Refund of Excess Tax; Requiremen
Page 351 and 352:
information as herein required, sha
Page 353 and 354:
[Page intentionally left blank]353
show all

Business License Tax Codes - Birmingham

You also want an ePaper? Increase the reach of your titles

Delete template?

Save as template?