Farming and Crop Production agriculture, crop production, nursery, fruit, growers. Animal Production dairy, cattle, ranching, sheep, chickens, poultry

Transcription

1 Farming and Crop Production agriculture, crop production, nursery, fruit, growers Animal Production dairy, cattle, ranching, sheep, chickens, poultry Forestry logging, forestry, timber track operations, timber mgt Fishing & hunting hunting and trapping, finfish, shellfish, supplies Agriculture support Cotton Buyer or Broker Agriculture support Cotton Gins-Per Gin $ Agriculture support Mills-Feed, Grinding or Chopping Feed and Grist Mills Oil and gas extraction natural gas liquid extraction, crude extraction Mining - (except for oil and gas) all related mining activities Mining support services for oil and gas mining activities, oil/gas wells Utilities electric power or light company 3% of gross receipts Utilities natural gas company 3% of gross receipts Utilities water, sewage treatment, steam, and other 3% of gross Contractors general contractors, comm. bldg, residential, subdivisions $ Contractors heavy construction, highway, bridge, street, water, sewer $ Contractors specialty trade plumbing, heating & air conditioning Contractors specialty trade painting and wall covering Contractors specialty trade electrical contractors Contractors specialty trade masonry and stone contractors Contractors specialty trade drywall, acoustical & insulation Contractors specialty trade tile, marble, terrazzo & mosaic Contractors specialty trade carpentry contractors Contractors specialty trade floor coverings/all types Contractors specialty trade roofing, siding & sheet metal Contractors specialty trade concrete contractors Contractors specialty trade water well drilling & irrigation Contractors specialty trade structural steel erection Contractors specialty trade glass and glazing contractors 1

2 Contractors specialty trade excavation and site development Contractors specialty trade wrecking and demolition Contractors specialty trade building equipment & mechanical install Contractors specialty trades contractors- non-general & non-heavy, Food mfg meat, seafood, grain, fruit, dairy, animal, poultry processing, Beverage mfg all types of soft drinks, bottled water, breweries, ice, Beer off premise Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. New applicants must apply at city hall. Beer on/off premise Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. New applicants must apply at city hall. Wine off premise - Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. New applicants must apply at city hall. Wine on/off premise Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. New applicants must apply at city hall. Beer wholesale distributor - Copy of ABC License and a copy of the business Alcohol License Fee Bond are required $ before a license can be issued. Wine wholesale distributor - Copy of ABC License and a copy of the business Alcohol License Fee Bond are required $ before a license can be issued. Beer & Wine wholesale distributor - Copy of ABC License and a copy of the business Alcohol License Fee Bond are $ required before a license can be issued. Lounge Retail Liquor Class I Class I will permit the licensee to sell alcoholic beverages for on and off premise consumption. All sales for off premise consumption shall be in original unopened containers. This license includes the sale of beer and wine. Copy of ABC License and a copy of $3, the business Alcohol License Fee Bond are required before a license can be issued. Must also purchase Drinking Establishment License New applicants must apply at city hall. 2

3 Lounge Retail Liquor Class II Class II will permit the licensee to sell alcoholic beverages only for off premise consumption in the original unopened containers. This license includes the sale of beer and wine. Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. New applicants must apply at city hall. Must also purchase Package Retail license Club Retail Liquor Class I Class I must have at least 150 paid up members. For additional definition see cities alcoholic ordinance. This license includes the sale of beer and wine. Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. Must also purchase Drinking Establishment License New applicants must apply at city hall. Club Retail Liquor Class II - Class I must have at least 100 paid up members. For additional definition see cities alcoholic ordinance. This license includes the sale of beer and wine. Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. Must also purchase Drinking Establishment License New applicants must apply at city hall. Restaurant Retail Liquor Class I Must have a dining space containing 1,000 square feet or more on one floor in one room. This license includes the sale of beer and wine. Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. Must also purchase Restaurant Full Service License. New applicants must apply at city hall. Restaurant Retail Liquor Class II - Must have a dining space of less than 1,000 square feet on one floor in one room. This license includes the sale of beer and wine. Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. Must also purchase Restaurant Full Service License. New applicants must apply at city hall. Warehouse Alcoholic Beverages - In city limits Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. New applicants must apply at city hall. Manufacturer Alcoholic License - Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. Importer Alcoholic License - Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. $ $ $1, $1, $ $ $ $

4 Wholesale Liquor License - Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. Special Retail Liquor License On Premise Consumption where period of use is 30 days or less - Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. New applicants must apply at city hall. Special Retail Liquor License On Premise Consumption where period use is more than 30 days - Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. New applicants must apply at city hall. Special Events Retail License On Premise Consumption this license in only good for seven days. Copy of ABC License and a copy of the business Alcohol License Fee Bond are required before a license can be issued. New applicants must apply at city hall. Textile mfg fabric, yarn, carpet, canvas, rope, twine, fabric mills, Other mfg mill operations not covered in 313, rugs, linen, curtains Apparel mfg women, men, children, hosiery, lingerie outerwear, accessories, Leather and allied products mfg shoes, luggage, handbag, related products, all footwear, Wood mfg sawmills, wood preservation, veneer, trusses, millwork, Paper mfg pulp, paper, and converted products, stationary, tubes, cores, Printing screen, quick, digital, books, lithographic, handbills, comm. Petroleum and coal mfg asphalt, grease, roofing, paving products, Chemical mfg of fertilizer, wood, pesticide, paint, soap, and resin Plastic & rubber mfg tires, pipe, hoses, belts, bottles, sheet, wrap, film, Nonmetallic mfg clay, glass, cement, lime, pottery, ceramic, brick, tile, Primary metal mfg iron, steel, aluminum, wire, copper, foundries Metal fabrication cutlery, structural, ornamental, machine shops, Machinery mfg office machinery, industrial, engines, farm, HVAC, $ $ Temporary License $ Temporary License $ Temporary License 4

5 Computer & electronic mfg audio, video, circuit boards, peripherals, Appliance mfg small appliance, lighting, electrical, battery, freezer, Transportation mfg mfg auto, truck, trailer, motor home, boat, ship and motorcycle, Furniture mfg cabinets, office, household, beds, kitchen, Miscellaneous mfg Misc. Manufacturing, medical, dental, jewelry, sporting goods, toys, signs, all other. Wholesale trade durable, vehicle, machinery, equipment, furniture, Wholesale trade non-durable, wholesale gasoline distributor Wholesale trade non-durable, paper, apparel, grocery, beverages, dairy, Motor vehicle parts and accessories auto, motorcycles, boats, parts and accessories Motor vehicles - new and/or used automobiles, motorcycles, boats, etc dealerships and lots $ Motor vehicles Used Only Furniture furniture, home furnishings, stores, floor coverings, window Electronic & appliance store household, radio, television, computers Building materials and gardening equipment dealers hardware, paint, home center, wallpaper, nursery 5

6 Food & beverage stores grocery, convenience store, markets, Package Stores selling beer, wine and liquor plus general mdse Must also purchase - Lounge Retail Liquor Class II New applicants must apply at city hall. Health and personal care stores drug, pharmacy, cosmetic, optical, health food Gasoline Retail - selling gasoline with or without convenience stores Clothing & accessories men, women, children, infant, shoe, jewelry Sporting goods & hobbies toy, fish, gun, books, games General merchandise stores department, warehouse clubs, superstores Used Merchandise Stores books, miscellaneous, consignment, flea mkt Miscellaneous retailers florist, gift, novelty, pet, art, and tobacco Non-store retailers vending machine operators, direct selling, mail order Non-Store Retailer peddlers license / local peddler $ $1, yr per day 6

7 Air transportation airline tickets, shipping, freight, charters service Rail transportation transportation, ticket offices, state regulated Water transportation coastal, freight forwarders, inland, passenger Truck transportation local, long-distance, freight, moving, and storage Truck transportation terminal state regulated Passenger transportation charter and other vehicle transit services Passenger transportation bus terminals state regulated Passenger transportation buses, taxi cabs, limousine service, buggy, charters, Passenger transportation number of buses, taxis, cabs, limousines, or Buggys Sightseeing transportation scenic and sightseeing, land, air, water, special trans Couriers couriers and local messengers, services, local delivery services, Warehousing and storage distribution, household, refrigerated, special, Publishing industries except internet newspaper, book, periodical, databases, software $ $ Motion pictures theatres, videos, recording, drive-ins, sound studios, $ Broadcasting radio and television stations $ Telecommunications telephone local per $ Telecommunications telephone long distance per $ Telecommunications cellular and other wireless, paging, Telecommunications resellers of service Information services and data processing providing, storing, processing, access to information Bank Main Office not branch location or ATM A. Less than $ (Refer to state law) B. More than $ Bank Branch or ATM not main office of bank $ Savings and Loans not branch location or ATM S&L Branch or ATM not main office of S&L $ Pawn Shop whether title pawn or merchandise Credit services companies and activities related to credit and mediation, 7

8 Securities, commodity brokerage, portfolio, investment, other financial services Insurance Company and/or its agents fire, and/or marine 4% of gross premiums /123 receipts Insurance Company and/or its agents health, allied and all $15 + 1% of other premiums /123 gross receipts Agent Office administration of third parties, pension funds, annuities, etc Funds, trusts, other financial agencies Funds, plans, and/or programs organized to pool securities or other assets for others, other than the Alabama Municipal Funding Corp, Real estate offices, agents, brokers, management, appraisers, $ Rental and leasing auto, truck, trailer, RV, all tangible property, Rental and leasing movie and video rental Attorney/Lawyers individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $20,000. Accountant/CPAs individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $15,000. Architect individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $20,000. Physician individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $20,000. Dentist individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $20,000. Chiropractor individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $20,000. Optometrist individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $20,000. Engineer individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $20,000. Surveyor individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $20, Computer Programmer individual and/or professional firm 8

9 license Photographer studios, portrait, commercial, services Veterinarian individual and/or firm professional license $ Plus ½ of 1% of net revenue in excess of $20,000. Professional Services Not Elsewhere Classified scientific, technical, $ Plus ½ of 1% of net revenue in excess of $20, Management companies offices, enterprises, regional, corporate, Exterminating services exterminating company and its services Janitorial firm janitorial cleaning services individual or firm Landscaping Services lawn maintenance Landscaping Services tree surgeon Administrative services answering, employment, office, sec., travel, Waste management companies, trucks, landfill, services, Waste management- septic tan cleaners Educational services technical, computer, sports, services, business, HMO medical centers and services $ Outpatient/Mental Health Substance Abuse If gross receipts are: Zero and $49, $ If gross receipts are: $50,000 and greater the fee will be $ plus 2% per thousand in excess of $50, Outpatient Care Centers all other types of services $ Ambulance Ambulance company and /or services $65.00 A. Each additional vehicle $ Hospitals surgical, substance abuse, psychiatric, general care, special, Nursing care residential care facility, day care, assisted living Nursing Home care for elderly and continuing care facilities Social assistance shelters, vocational, child care, abuse, emergency, Arts and sports dance, musical, teams, tracks, promoters, agents, $ $ $

10 Special Events promoter or activity Per week $ Per day $ Museums museums and historical sites, zoos, botanical gardens, parks, Amusement arcades, golf clubs, marinas, fitness, bowling centers, Accommodations hotels, motels and similar facilities Accommodations bed and breakfast inns and services Accommodations trailer parks, RV parks, and travel parks Up to 10 homes $ homes 20 or more homes $ Accommodations rooming houses and boarding houses Restaurant full service restaurant facility if you sell alcohol, beer and or wine, additional licensing is required, you will need either or whichever applies. Existing establishments wishing to add liquor licenses must apply at city hall. New applicants must apply at city hall. Restaurant limited facility or service if you sell alcohol, beer and or wine, additional licensing is required. Existing establishments wishing to add liquor licenses must apply at city hall. New applicants must apply at city hall. Caterers and/or mobile food services- if you sell alcohol, beer and or wine, additional licensing is required. Existing establishments wishing to add liquor licenses must apply at city hall. New applicants must apply at city hall. Drinking Establishment club, lounge, bar or other alcohol, beer and or wine license needed in addition to this retail license. Must also purchase the appropriate Liquor License. New applicants must apply at city hall. Gross Receipts from $0.00 to $ $72.00 Gross Receipts from $ to 9, $ Gross Receipts from $ to $999, $ Gross Receipts from $1,000, to max..$ Repairs and maintenance auto, paint/body, carwash, other vehicular, plus $2.25 per room $ Repairs and maintenance all electronic equipment Repairs and maintenance all appliances, home & garden equipment Personal Services hair, skin, barber, beautician, diet, nail, 10

11 tanning A. One operator $65.00 B. Each additional operator $40.00 A. Up to 8 tables $ B. Each additional table $65.00 Category for number of amusement devices and/or games Fortune Teller or Clairvoyant individual reader license $ Personal Services funerals Category for number of vending machines operated by a nickel $ Category for number of vending machines operated by a dime $ Category for number of vending machines operated by a quarter or more $50.00 Category for number of pool tables A. Up to 8 games or devices $ B. Each additional games or device $ Category for number of employees as a basis for Call for calculating license assistance Category for number of square feet used for calculating Call for license amount assistance Unclassified miscellaneous business services not elsewhere classified Unclassified miscellaneous personal services not elsewhere classified Delivery For Gross receipts $75,000. Please call for assistance if gross exceeds $75, Administration of human resource programs Administration of Environmental Quality Programs Administration of housing, urban, comm Administration of Economic programs Space, research, and technology National Security and International Affairs 11

12 SCHEDULE V SECTION 21. Delivery License. In lieu of any other type of license, a taxpayer may at its option purchase for $ plus the issuance fee, a delivery license for the privilege of delivering its merchandise in the municipality if the taxpayer meets all of the following criteria: Other than deliveries, the taxpayer has no other physical presence within the municipality or its police jurisdiction; The taxpayer conducts no other business in the municipality other than delivering merchandise and performing the requisite set-up and installation of said merchandise; Such delivery and set-up and installation is performed by the taxpayer s employees or agents, concerns the taxpayer s own merchandise in that municipality, and is done by means of delivery vehicles owned, leased, or contracted by the taxpayer; The gross receipts derived from the sale and any requisite set-up or installation of all merchandise so delivered shall not exceed seventy-five thousand dollars ($75,000) during the license year; Any set-up or installation shall relate only to (i) that required by the contract between the taxpayer and the customer or as may be required by state or local law, and (ii) the merchandise so delivered; If at any time during the current license year the taxpayer fails to meet any of the above stated criteria, then within 10 days after any of said criteria have been violated or exceeded, the taxpayer shall purchase all appropriate business licenses from the municipality for the entire license year and without regard to this section. Mere delivery of the taxpayer s merchandise by common carrier shall not allow the municipality to assess a business license tax against the taxpayer, but the gross receipts derived from any sale and delivery accomplished by means of a common carrier shall be counted against the seventy-five thousand ($75,000) limitation described in the preceding section if the taxpayer also during the same license year sells and delivers into the taxing jurisdiction using a delivery vehicle other than a common carrier. A common carrier, contract carrier, or similar delivery service making deliveries on behalf of others shall not be entitled to purchase a delivery license. The delivery license shall be calculated in arrears, based on the related gross receipts during the preceding license year. The purchase of a delivery license shall not, in and of itself, establish nexus between the taxpayer and the municipality for purposes of the taxes levied by or the authority of Title 40 of the Code of Alabama or other provisions of law, nor does the purchase of a delivery license conclusively determine that nexus does not exist between the taxpayer and the municipality. 12

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