Business License Tax Codes - Birmingham

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