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Business License Tax Codes - Birmingham

Business License Tax Codes - Birmingham

Business License Tax Codes - Birmingham

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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 <strong>Birmingham</strong> 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 <strong>Birmingham</strong> 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 of<strong>Birmingham</strong> 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 <strong>Birmingham</strong> 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

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