2002 NAICS TITLES / BUSINESS FEE CLASS OR RATES

Transcription

1 CODE 2002 NICS TITLES / BUSINESS EE CLSS OR RTES LICENSE CODES 111 arming and Crop Production agriculture, crop production, nursery, fruit, growers, 112 nimal Production dairy, cattle, ranching, sheep, chickens, poultry 113 orestry & Logging logging, forestry, timber track operations, timber mgt, 114 ishing & Hunting hunting and trapping, finfish, shellfish, supplies, 115 griculture & orestry Support cotton gins, farm mgt, post-harvest activities 211 Oil and Gas Extraction natural gas liquid extraction, crude extraction, 212 Mining - (Except Oil and Gas) all related mining activities, 213 Mining Support Services for oil and gas mining activities, oil/gas wells 221 Utilities electric power or light G company Utilities natural gas company G Utilities water, sewage treatment, steam, and other 236 Contractors general contractors, comm. bldg, residential, subdivisions 237 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 G 1

2 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 Contractors specialty trade excavation/site development, wrecking, demolition Contractors specialty trade building equipment & mechanical install 238 Contractors specialty trades contractors- non-general & non-heavy, 311 ood mfg meat, seafood, grain, fruit, dairy, animal, poultry processing, 312 Beverage mfg all types of soft drinks, B bottled water, breweries, ice Beer on/off premise state regulated H through BC Beer off premise state regulated H through BC Wine- on/off state regulated through H BC Wine-off premise H Beer & Wine wholesale distributor H Beer wholesale distributor $ Wine wholesale distributor $ lcohol state regulated through BC H 313 Textile mfg fabric, yarn, carpet, canvas, rope, twine, fabric mills 314 Other mfg mill operations not covered in 313, rugs, linen, curtains 315 pparel mfg women, men, children, hosiery, lingerie outerwear, accessories 316 Leather and allied products mfg shoes, luggage, handbag, related products, all footwear 2

3 321 Wood mfg sawmills, wood preservation, veneer, trusses, millwork 322 Paper mfg pulp, paper, and converted products, stationary, tubes, cores 323 Printing screen, quick, digital, books, lithographic, handbills, comm 324 Petroleum and coal mfg asphalt, grease, roofing, paving products 325 Chemical mfg of fertilizer, wood, pesticide, paint, soap, and resin 326 Plastic & rubber mfg tires, pipe, hoses, belts, bottles, sheet, wrap, film 327 Nonmetallic mfg clay, glass, cement, lime, pottery, ceramic, brick, tile 331 Primary metal mfg iron, steel, aluminum, wire, copper, foundries 332 Metal fabrication cutlery, structural, ornamental, machine shops 333 Machinery mfg office machinery, industrial, engines, farm, HVC 334 Computer & electronic mfg audio, video, circuit boards, peripherals 335 Electrical Equip, ppliance and Component mfg small appliance, lighting, electrical, battery, freezer 336 Transportation Equip mfg mfg auto, truck, trailer, motor home, boat, ship and motorcycle 337 urniture & Related Products mfg cabinets, office, household, beds, kitchen 339 Miscellaneous mfg Misc. Manufacturing, medical, dental, jewelry, and motorcycle 421 Wholesale trade durable, vehicle, machinery, equipment, furniture C C B 3

4 Wholesale trade non-durable, wholesale gasoline distributor 422 Wholesale trade non-durable, paper, apparel, grocery, beverages, dairy 441 Motor vehicle parts and accessories auto, motorcycles, boats, parts and accessories Motor vehicles - Dealerships and lots- new and/or used automobiles, motorcycles, boats, etc urniture furniture, home furnishings, stores, floor coverings, window 443 Electronic & appliance store household, radio, television, computers 444 Building materials and gardening equipment dealers hardware, paint, home center, wallpaper, nursery, 445 ood & beverage stores grocery, convenience store, markets Package Stores selling beer, wine and D liquor plus general mdse Must also purchase , , Health and personal care stores C drug, pharmacy, cosmetic, optical, health food 447 Gasoline Retail - selling gasoline with C or without convenience stores 448 Clothing & accessories men, women, B children, infant, shoe, jewelry Motor Vehicle Towing B 451 Sporting goods & hobbies toy, fish, B gun, books, games 452 General merchandise stores department, warehouse clubs, superstores Used Merchandise Stores books, miscellaneous, consignment, flea mkt 453 Miscellaneous retailers florist, gift, novelty, pet, art, and tobacco ire Works retail stores (fire works T shops i.e., permanent location) Other Direct Selling Establishments 4

5 454 Non-Store Retailer peddlers license / local peddler 481 ir transportation airline tickets, shipping, freight, charters service 482 Rail transportation transportation, ticket offices, state regulated 483 Water transportation coastal, freight forwarders, inland, passenger 484 Truck transportation local, longdistance, freight, moving, and storage Truck transportation terminal state regulated 485 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 Buggies 487 Sightseeing transportation scenic and sightseeing, land, air, water, special trans 492 Couriers couriers and local messengers, services, local delivery services 493 Warehousing and storage distribution, household, refrigerated, special 511 Publishing industries except internet newspaper, book, periodical, databases, software 512 Motion pictures theatres, videos, recording, drive-ins, sound studios 515 Broadcasting (Except Internet) radio and television stations 517 Telecommunications telephone local per Telecommunications telephone long distance per Telecommunications cellular and other wireless, paging Telecommunications resellers of service I B B B J J B E E E K K K K 5

6 Telecommunications ranchise Tax 1% of gross based on agreement 519 Information services and data processing providing, storing, processing, access to information 522 Bank Main Office not branch location U or TM Bank Branch or TM not main U office of bank Savings and Loans not branch U location or TM S&L Branch or TM not main office U of S&L Pawn Shop whether title pawn or merchandise Credit services companies and B activities related to credit and mediation 523 Securities, commodity brokerage, D portfolio, investment, other financial services 524 Insurance Company and/or its agents /123 casualty, fire, and/or marine premiums Insurance Company and/or its agents /123 health, allied and all other Insurance gencies & Brokerages D administration of third parties, pension funds, annuities, etc unds, trusts, other financial agencies D unds, plans, and/or programs organized to pool securities or other assets for others, other than the labama Municipal unding Corp Real estate offices, agents, brokers, management, appraisers 532 Rental and leasing auto, truck, trailer, RV, all tangible property Rental and leasing movie and video rental ttorney/lawyers individual and/or C firm professional license ccountant/cps individual and/or C firm professional license rchitect individual and/or firm C 6

7 professional license 621 Physician individual and/or firm professional license Dentist individual and/or firm professional license Chiropractor individual and/or firm professional license Optometrist individual and/or firm professional license Engineer individual and/or firm C professional license Surveyor individual and/or firm C professional license Computer Programmer individual C and/or professional firm license Photographer studios, portrait, C commercial, services Veterinarian individual and/or firm professional license Professional Services Not Elsewhere C Classified scientific, technical 551 Management companies offices, C enterprises, regional, corporate Exterminating services exterminating company and its services Janitorial firm janitorial cleaning services individual or firm Landscaping Services 561 dministrative & Support Services answering, employment, office, sec., travel 562 Waste management companies, E trucks, septic tanks, landfill, services 611 Educational services technical, computer, sports, services, business HMO medical centers and other HMO owned outpatient care services Outpatient Care Centers all other types of services mbulance ambulance company and/or services Hospitals surgical, substance abuse, psychiatric, general care, special Nursing care residential care facility, 7

8 day care, assisted living Nursing Home care for elderly and continuing care facilities 624 Social assistance shelters, vocational, child care, abuse, emergency 711 rts and sports dance, musical, teams, tracks, promoters, agents Special Events promoter or activity L see schedule for rates Museums museums and historical sites, zoos, botanical gardens, parks musement arcades, golf clubs, marinas, fitness, bowling centers ccommodations hotels, motels and similar facilities ccommodations bed and breakfast inns and services ccommodations trailer parks, RV parks, and travel parks ccommodations rooming houses and boarding houses Restaurant full service restaurant facility Restaurant limited facility or service Caterers and/or mobile food services Drinking Establishment club, lounge, bar or other Must also purchase , , Other utomotive Mechanical and Electrical Repair and Maintenance Other Electronic and Precision Equipment Repair and Maintenance ppliance Repair and maintenance 812 Personal and Laundry Services hair, skin, barber, beautician, diet, nail, tanning, funerals Bail Bond ortune Teller or Clairvoyant individual reader license Category for number of vending N machines for all types vending Category for number of pool tables O 8

9 Category for number of amusement P devices and/or games Category for number of employees as R a basis for calculating license Category for number of square feet S used for calculating license amount Unclassified miscellaneous business C services not elsewhere classified Unclassified miscellaneous personal B services not elsewhere classified Delivery V 923 dministration of human resource programs 924 dministration of Environmental Quality Programs 925 dministration of housing, urban, comm. 926 dministration of Economic programs Space, research, and technology National Security and International ffairs Schedule "" lat rate s are: $50.00 Schedule "B" lat rate s are: $75.00 Schedule "C" lat rate s are: 9

10 $ Schedule "D" lat rate s are: $ Schedule "E" lat rate s are: $ Schedule "" lat rate s are: $ Schedule "G" - Electric Company and Gas Company mount of license is state regulated. See Section of the Code of labama or selling or distributing electrical current or natural gas, an amount equal to three percent of the gross receipts of the business transacted in the municipality for the previous year for the sale or distribution of electrical current or natural gas from any point in or into the municipality. 10

11 Schedule "H" - Beer, Wine & Liquor State of labama Code Classification mount Licensing Notes 040 (Beer On/Off Premise) (Beer off Premise Only) (Table Wine On/Off Premise) (Table Wine off Premise Only) (Lounge Retail Liquor Class I) (Package Store Liquor Class II) (Restaurant Retail Liquor) (Club Liquor Class II)

12 110 (Wholesale Table Wine & Beer) ll three codes are part of the package plus the business license code. Schedule "I" - Peddlers Daily Rate issued for single day sales activity $10.00 Weekly Rate issued for week long sales activity $25.00 Monthly Rate issued for month long sales activity $50.00 Yearly Rate issued for annual sales activity $ Schedule "J" - Taxi Cabs & Limousines In addition to the license thereto, there shall be a decal affixed to each taxi cab or limousine and the cost of said decals shall be according to the following table: 1 taxi cab or limousine $ per decal ll taxi cabs or limousines over 1 $ per decal Schedule "K" - Telephones & Telecommunications [Each city or town must apply Code of labama for telephones and establish other rates and/or schedules for various other telecommunications businesses] Schedule "L" - Special Events Licenses 12

13 [Each city or town has to insert their own schedule for handling special events and all those activities that fall under the category of special events, functions or activities] Schedule "M" - ortune Tellers nnual license rate is $ 1, and rate is reduced by $ each year until such time as the annual rate reaches $ and that becomes the minimum rate thereafter. Schedule "N" - Vending Machines In addition to the license thereto, there shall be a decal affixed to each machine and the cost of said decals shall be according to the following table: 1 to 5 machines vending any type merchandise or product $ per decal 5 to 10 machines vending any type merchandise or product $ per decal ll over 10 machines vending any type merchandise or product $ 5.00 per decal Schedule "O" - Billiard and/or Pool Tables In addition to the license thereto, there shall be a decal affixed to each machine and the cost of said decals shall be according to the following table: or 1 to 2 billiard or pool tables ll billiard or pool tables over 2 $ per decal $ per decal 13

14 Schedule "P" - musement Devices In addition to the license thereto, there shall be a decal affixed to each machine and the cost of said decals shall be according to the following table: or the first 10 machines ll machines over 10 $ per decal $ per decal Schedule "Q" - Buses, Trucks & Other Equipment In addition to the license thereto, there shall be a decal affixed to each piece of equipment and the cost of said decals shall be according to the following table: rom 1 to 2 buses, trucks or other equipment rom 2 to 5 buses, trucks or other equipment Over 5 buses, trucks or other equipment $ per decal $ per decal $ per decal Schedule "R" - Number of Employees R-1 Where personnel are from 1 to 2 people R-2 Where personnel are from 3 to 5 people R-3 Where personnel are from 6 to 10 people R-4 Where personnel are from 11 to 20 people R-5 Where personnel are from 21 to 50 people

15 R-6 Where personnel are from 51 to 75 people R-7 Where personnel is from 76 to 100 people 1, R-8 Personnel over 100 to be 1, per person over 100. Schedule "S" - Square eet S-1 rom zero to 5,000 Square eet S-2 rom 5,000 to 10,000 Square eet S-3 rom 10,000 to 20,000 Square eet S-4 rom 20,000 to 30,000 Square eet S-5 rom 30,000 to 40,000 Square eet S-6 rom 40,000 to 50,000 Square eet S-7 rom 50,000 to 60,000 Square eet S-8 rom 60,000 to 70,000 Square eet S-9 rom 70,000 to 80,000 Square eet S-10 rom 80,000 to 90,000 Square eet.1, S-11 rom 90,000 to 100,000 Square eet.1, S-16 rom 100,000 up - 1, plus $.01 per square foot over 100,000 Schedule T ireworks Stores lat rate $ Schedule "U" - Banks / Savings & Loans Bank TM Location $

16 Bank Branch Location $ Bank Main Office acility $ Savings & Loan TM Location $ Savings & Loan Branch Location $ Savings & Loan Mail Office acility $ Schedule "V" - Delivery License The rate for the delivery license is established in Section 21 and is: $ See qualifications for Delivery License below: (a) 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: (1) Other than deliveries, the taxpayer has no other physical presence within the municipality or its police jurisdiction; (2) The taxpayer conducts no other business in the municipality other than delivering merchandise and performing the requisite set-up and installation of said merchandise; (3) Such delivery and set-up and installation is performed by the taxpayer s employees or agents, concerns the taxpayer s own merchandise in that 16

17 municipality, and is done by means of delivery vehicles owned, leased, or contracted by the taxpayer; (4) 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; (5) ny 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; (6) 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. (b) 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. (c) common carrier, contract carrier, or similar delivery service making deliveries on behalf of others shall not be entitled to purchase a delivery license. 17

18 (d) 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 under the authority of Title 40 of the Code of labama 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 18