Business License Tax Codes - Birmingham

(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