Business License Tax Codes - Birmingham

soliciting or selling insurance for said company within the City of Birmingham.(b) Each Fire and Marine Insurance Company, in addition to the license required by sub-section (a)hereof, shall also pay an additional license tax of $1.50 on each $100.00 of gross premiums receivedduring the preceding year on policies issued during said year on property located in the City ofBirmingham, including renewals, provided that in case such company shall not have conductedbusiness in the City of Birmingham during the entire period of the preceding year, it shall pay underthe provisions of this sub-section (b) one and one-half percent (1 1/2%) of that amount whichbears the same relationship to the gross amount of premiums, less returned premiums, received onpolicies issued during the said preceding year on property located in said City as 365 bears to thenumber of days during such preceding year during which such company conducted business in saidCity. Companies commencing business after the first of the current license tax year shall pay underthe provisions of this sub-section (b) $1.50 on each $100.00 of gross premiums, less returnedpremiums, received on policies issued during the said current year on property located in the City ofBirmingham. Any provision of this sub-section (b) to the contrary notwithstanding each Fire orMarine Insurance Company shall be entitled to a reduction in the amount of additional license taxdue under this sub-section (b) equal to the amount due and paid during the same year by suchcompany to the Firemen's Pension and Relief Fund of the City of Birmingham under the provisionsof Section 1477 Appendix, Volume 14, Code of Alabama, Recompiled 1958 (Section III of ActNumber 307 of the 1943 Regular Session of the Legislature of Alabama).SCHEDULE 138A - INSURANCE AGENTS -Each person, firm or corporation engaged in the business of acting as agent for fire and marineinsurance companies shall pay a license of 2/10 of 1% of the gross receipts from said business fromthe previous year with a minimum license in any case of......................................................$30.00SCHEDULE 138B - INSURANCE ADJUSTERS -Each person, corporation or where a firm, each member of the firm where gross receipts fromservices rendered within the City of Birmingham during the year next preceding are:Less 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.............................................................................................. 200.00$20,000 and less than $25,000.............................................................................................. 250.00$25,000 and less than $30,000.............................................................................................. 300.00Plus an amount equal to 8/10 of 1% of subject gross receipts in excess of $30,000.SCHEDULE 138C - INSURANCE AGENTS (AUTOMOBILE RENTAL ONLY)Each person, firm, or corporation engaged in the business of offering or selling insurance inconnection with and incidental to the rental of vehicles, as provided in Schedule 024 of this BusinessLicense Code, whether at the rental office or by pre-selection of coverage in a master, corporate,individual, or group rental agreement, in any of the categories listed below, shall pay a license of2/10 of 1% of the gross receipts from said business from the previous year with a minimum licensein any case of ..........................................................................................................................$60.0088