Lanett, AL Business License Fee Schedule

Transcription

1 Lanett, AL Business License Fee Schedule *Police Jurisdiction Enforced: The area outside the incorporated municipality limits. Businesses located in the police jurisdiction are subject to purchase a business license per the municipality s ordinance at one half the normal rates if applicable. CODE 2002 NAICS TITLES / BUSINESS LICENSE CODES SCHEDULE Farming and Crop Production agriculture, crop production, nursery, fruit, growers F Animal Production dairy, cattle, ranching, sheep, chickens, poultry F Forestry logging, forestry, timber track operations, timber mgt D Fishing & hunting hunting and trapping, finfish, shellfish, supplies E Agriculture support cotton gins, farm mgt, post-harvest activities F Oil and gas extraction natural gas liquid extraction, crude extraction C Mining - (except for oil and gas) all related mining activities C Mining support services for oil and gas mining activities, oil/gas wells C Utilities electric power or light company G Utilities natural gas company G Utilities water, sewage treatment, steam, and other G Contractors general contractors, comm. bldg, residential, subdivisions E Must Provide Certification: Licensing Board of General Contractors/Home Builders Licensure Board Contractors general contractors itinerant not local T Must Provide Certification: Licensing Board of General Contractors/Home Builders Licensure Board Bail / Bondsman Fees set by Mayor & Council. Annual flat Rate. $ Contractors heavy construction, highway, bridge, street, water, sewer D Must Provide Certification: Licensing Board of General Contractors/Home Builders Licensure Board Contractors heavy construction itinerant not local T Must Provide Certification: Licensing Board of General Contractors/Home Builders Licensure Board Contractors specialty trade plumbing E Must Provide Board Certification: Plumbers & Gas Fitters Examining Board Contractors specialty trade heating & air conditioning E Must Provide Board Certification: Heating & Air Conditioning & Refrigeration Contractors Board Contractors specialty trade painting and wall covering E

2 Contractors specialty trade electrical contractors E Must Provide Board Certification: Electrical Contractors Board Contractors specialty trade masonry and stone contractors E Contractors specialty trade drywall, acoustical & insulation E Contractors specialty trade tile, marble, terrazzo & mosaic E Contractors specialty trade carpentry contractors E Contractors specialty trade floor coverings/all types E Contractors specialty trade roofing, siding & sheet metal E Contractors specialty trade concrete contractors E Contractors specialty trade water well drilling & irrigation E Contractors specialty trade structural steel erection E Contractors specialty trade glass and glazing contractors E Contractors specialty trade excavation and site development E Contractors specialty trade wrecking and demolition E Contractors specialty trade building equipment & mechanical install E Contractors specialty trades contractors- non-general & non-heavy D Contractors specialty trades contractors itinerant not local T Food mfg meat, seafood, grain, fruit, dairy, animal, poultry processing F Beverage mfg all types of soft drinks, bottled water, breweries, ice E Beer off premise state regulated through ABC H Must Provide Board Certification: Alcoholic Beverage Control Board (ABC Board) Beer on premise state regulated through ABC H Must Provide Board Certification: Alcoholic Beverage Control Board (ABC Board) Wine Off Premise state regulated through ABC H Must Provide Board Certification: Alcoholic Beverage Control Board (ABC Board) Wine On/Off Premise state regulated through ABC H Must Provide Board Certification: Alcoholic Beverage Control Board (ABC Board) Beer & Wine wholesale distributor H Must Provide Board Certification: Alcoholic Beverage Control Board (ABC Board)

3 Alcohol state regulated through ABC H Must Provide Board Certification: Alcoholic Beverage Control Board (ABC Board) Textile mfg fabric, yarn, carpet, canvas, rope, twine, fabric mills E Other mfg mill operations not covered in 313, rugs, linen, curtains E Apparel mfg women, men, children, hosiery, lingerie outerwear, accessories D Leather and allied products mfg shoes, luggage, handbag, related products, all footwear D Wood mfg sawmills, wood preservation, veneer, trusses, millwork F Paper mfg pulp, paper, and converted products, stationary, tubes, cores E Printing screen, quick, digital, books, lithographic, handbills, comm. D Petroleum and coal mfg asphalt, grease, roofing, paving products C Chemical mfg of fertilizer, wood, pesticide, paint, soap, and resin C Plastic & rubber mfg tires, pipe, hoses, belts, bottles, sheet, wrap, film D Nonmetallic mfg clay, glass, cement, lime, pottery, ceramic, brick, tile C Primary metal mfg iron, steel, aluminum, wire, copper, foundries C Metal fabrication cutlery, structural, ornamental, machine shops D Machinery mfg office machinery, industrial, engines, farm, HVAC C Computer & electronic mfg audio, video, circuit boards, peripherals C Appliance mfg small appliance, lighting, electrical, battery, freezer C Transportation mfg mfg auto, truck, trailer, motor home, boat, ship, motorcycle D Furniture mfg cabinets, office, household, beds, kitchen C Miscellaneous mfg Misc. Mfg, medical, dental, jewelry, sporting goods, toys, signs, all other. B Wholesale trade durable, vehicle, machinery, equipment, furniture E Wholesale trade non-durable, wholesale gasoline distributor F Wholesale trade non-durable, paper, apparel, grocery, beverages, dairy E Motor vehicle parts and accessories auto, motorcycles, boats, parts and accessories C Motor vehicles - new and/or used automobiles, motorcycles, boats, etc dealerships and lots W Must Provide Board Certification: Rev Dept - Regulatory License

4 Furniture furniture, home furnishings, stores, floor coverings, window C Electronic & appliance store household, radio, television, computers B Bldg materials & gardening equip. dealers hardware, paint, home center, wallpaper, nursery C Food & beverage stores grocery, convenience store, markets F Package Stores selling beer, wine and liquor plus general mdse D Must Provide Board Certification: Alcoholic Beverage Control Board (ABC Board) Health and personal care stores drug, pharmacy, cosmetic, optical, health food C Gasoline Retail - selling gasoline with or without convenience stores E Clothing & accessories men, women, children, infant, shoe, jewelry B Sporting goods & hobbies toy, fish, gun, books, games B General merchandise stores department, warehouse clubs, superstores C Used Merchandise Stores books, miscellaneous, consignment, flea mkt F Miscellaneous retailers florist, gift, novelty, pet, art, and tobacco B Non-store retailers vending machine operators, direct selling, mail order D Non-Store Retailer peddlers license / local peddler I Non-Store Retailer peddlers license / itinerant peddler T Air transportation airline tickets, shipping, freight, charters service B Rail transportation transportation, ticket offices, State regulated Water transportation coastal, freight forwarders, inland, passenger B Truck transportation local, long-distance, freight, moving, and storage C Truck transportation terminal State regulated Passenger transportation charter and other vehicle transit services B Passenger transportation bus terminals State regulated Passenger transportation buses, taxi cabs, limousine service, buggy, charters J Passenger transportation number of buses, taxis, cabs, Limousines, or buggies J Sightseeing transportation scenic and sightseeing, land, air, water, special trans A

5 Couriers couriers and local messengers, services, local delivery services C Warehousing and storage distribution, household, refrigerated, special F Publishing industries except internet newspaper, book, periodical, databases, software B Motion pictures theatres, videos, recording, drive-ins, sound studios A Broadcasting radio and television stations B Telecommunications telephone local per K Telecommunications telephone long distance per K Telecommunications cellular and other wireless, paging K Telecommunications resellers of service K Information services and data processing providing, storing, processing, access to information A Bank Main Office not branch location or ATM U Bank Branch or ATM not main office of bank U Savings and Loans not branch location or ATM U S&L Branch or ATM not main office of S&L U Financial and Loan. Check cashing and other short term money businesses $ Pawn Shop whether title pawn or merchandise A Credit services companies and activities related to credit and mediation B Securities, commodity brokerage, portfolio, investment, other financial services A Must Provide Board Certification: Securities Commission Insurance Company and/or its agents casualty, fire, and/or marine premiums / Insurance Company and/or its agents health, allied and all other premiums / Agent Office administration of third parties, pension funds, annuities, etc B 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 A Real estate offices, agents, brokers, management, appraisers B Rental and leasing auto, truck, trailer, RV, all tangible property C Rental and leasing movie and video rental D

6 Real Estate Rental Residential X Each separate property/location requires a separate license Real Estate Rental Business / Commercial X Each separate property/location requires a separate license Attorney/Lawyers individual and/or firm professional license F Must Provide Board Certification: Alabama State Bar Accountant/CPAs individual and/or firm professional license A Must Provide Board Certification: Public Accountancy Board Architect individual and/or firm professional license A Must Provide Board Certification: Architects Registration Board Physician individual and/or firm professional license A Must Provide Board Certification: Medical Examiners Board Dentist individual and/or firm professional license A Must Provide Board Certification: Board of Dental Examiners of AL Chiropractor individual and/or firm professional license A Must Provide Board Certification: Chiropractic Examiners Board Optometrist individual and/or firm professional license A Must Provide Board Certification: Optometry Board Engineer individual and/or firm professional license A Must Provide Board Certification: Engineers & Land Surveyors Professional Licensure Board Surveyor individual and/or firm professional license A Must Provide Board Certification: Engineers & Land Surveyors Professional Licensure Board Computer Programmer individual and/or professional firm license A Photographer studios, portrait, commercial, services A Veterinarian individual and/or firm professional license A Must Provide Board Certification: Alabama Veterinary Medical Examiners Board Professional Services Not Elsewhere Classified scientific, technical A Management companies offices, enterprises, regional, corporate B Administrative services answering, employment, office, sec., travel C Waste management companies, trucks, septic tanks, landfill, services F Educational services technical, computer, sports, services, business D HMO medical centers and services B Outpatient Care Centers all other types of services C

7 Ambulance ambulance company and/or services D Hospitals surgical, substance abuse, psychiatric, general care, special C Nursing care residential care facility, day care, assisted living C Nursing Home care for elderly and continuing care facilities D Social assistance shelters, vocational, child care, abuse, emergency E Arts and sports dance, musical, teams, tracks, promoters, agents B Special Events promoter or activity see schedule for rates L Museums museums and historical sites, zoos, botanical gardens, parks C Amusement arcades, golf clubs, marinas, fitness, bowling centers B Accommodations hotels, motels and similar facilities C Accommodations bed and breakfast inns and services D Accommodations trailer parks, RV parks, and travel parks E Accommodations rooming houses and boarding houses E Restaurant full service restaurant facility D Must Provide Board Certification: Department of Health Restaurant limited facility or service D Must Provide Board Certification: Department of Health Caterers and/or mobile food services C Must Provide Board Certification: Department of Health Drinking Establishment club, lounge, bar or other B Must Provide Board Certification: Alcoholic Beverage Control Board (ABC Board) Repairs and maintenance auto, paint/body, carwash, other vehicular services including wrecking/towing services general services (not included in police rotation) Towing/Wrecker Service for Wreckers desiring to be included in police rotation Wrecker Inspection Approval Wreckers must pass an inspection. Please contact Tony Chandler City Inspector/Safety Director Office: Cell: or Lt. Jason Abernathy Phone: All other wreckers must use C C Repairs and maintenance all electronic equipment B Repairs and maintenance all appliances, home & garden equipment D

8 Exterminating services exterminating company and its services E Must Provide Board Certification: Department of Agriculture and Industries Janitorial firm janitorial cleaning services individual or firm F Personal Services skin, diet, nail, tanning B Personal Services hair, barber, beautician B Must Provide Board Certification: AL Board of Cosmetology & Barbers Personal Services funerals B Must Provide Board Certification: Board of Funeral Services Fortune Teller or Clairvoyant individual reader license M Laundry / Dry Cleaners B Category for number of vending machines for all types vending N Category for number of pool tables O Category for number of amusement devices and/or games P REDEMPTION MACHINES- per machine / ORD P Category for number of employees as a basis for calculating license R Category for number of square feet used for calculating license amount S Unclassified miscellaneous business services not elsewhere classified C Unclassified miscellaneous personal services not elsewhere classified B Delivery V 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

9 SECTION 23. License Fee Schedules. Schedule "A" If gross receipts are: More Less Than but than 0 19, ,000 49, ,000 99, , , , , , , , , , , , , , , , , , , , , , , , ,101 1,000,000 1,099, ,290 1,100,000 1,199, ,274 1,200,000 1,299, ,653 1,300,000 1,399, ,826 1,400,000 1,499, ,994 1,500,000 1,999, ,157 2,000,000 2,499, ,500,000 2,999, ,742 3,000,000 3,499, ,517 3,500,000 3,999, ,262 4,000,000 4,999, ,982 5,000,000 5,999, ,372 6,000,000 7,999, ,702 8,000,000 10,999, ,262 11,000,000 13,999, ,952 14,000,000 57,999, ,462 58,000,000 91,999, ,742 92,000,000 Over 92MM 102,080

10 Schedule "B" If gross receipts are: More Less Than but than 0 19, ,000 49, ,000 99, , , , , , , , , , , , , , , , , , , , , , , ,838 1,000,000 1,099, ,004 1,100,000 1,199, ,165 1,200,000 1,299, ,321 1,300,000 1,399, ,473 1,400,000 1,499, ,620 1,500,000 1,999, ,762 2,000,000 2, ,462 2,500,000 2,999, ,152 3,000,000 3,499, ,827 3,500,000 3,999, ,482 4,000,000 4,999, ,112 5,000,000 5,999, ,322 6,000,000 7,999, ,492 8,000,000 10,999, ,732 11,000,000 13,999, ,942 14,000,000 14,999, ,942 15,000,000 19,999, ,942 20,000,000 24,999, ,942 25,000,000 29,999, ,000 30,000,000 39,999, ,042 40,000,000 49,999, ,072 50,000,000 59,999, ,042 60,000,000 91,999, ,152 92,000,000 Over 92MM 90,412

11 Schedule "C" If gross receipt are: More Less Than but than 0 19, ,000 49, ,000 99, , , , , , , , , , , , , , , , , , , , , , ,576 1,000,000 1,099, ,718 1,100,000 1,199, ,856 1,200,000 1,299, ,990 1,300,000 1,399, ,120 1,400,000 1,499, ,246 1,500,000 1,999, ,368 2,000,000 2,499, ,968 2,500,000 2,999, ,358 3,000,000 3,499, ,138 3,500,000 3,999, ,698 4,000,000 4,999, ,238 5,000,000 5,999, ,278 6,000,000 7,999, ,278 8,000,000 10,999, ,198 11,000,000 13,999, ,958 14,000,000 57,999, ,598 58,000,000 91,999, ,398 92,000,000 Over 92MM 77,398

12 Schedule "D" If gross receipts are: More Less Than but than 0 19, ,000 49, ,000 99, , , , , , , , , , , , , , , , , , , , , ,310 1,000,000 1,099, ,428 1,100,000 1,199, ,543 1,200,000 1,299, ,655 1,300,000 1,399, ,763 1,400,000 1,499, ,868 1,500,000 1,999, ,970 2,000,000 2,499, ,470 2,500,000 2,999, ,960 3,000,000 3,499, ,445 3,500,000 3,999, ,910 4,000,000 4,999, ,360 5,000,000 5,999, ,230 6,000,000 7,999, ,060 8,000,000 10,999, ,660 11,000,000 13,999, ,970 14,000,000 57,999, ,160 58,000,000 91,999, ,960 92,000,000 Over 92MM 64,380

13 Schedule "E" If gross receipts are: More Less Than but than 0 19, ,000 49, ,000 99, , , , , , , , , , , , , , , , , , , ,044 1,000,000 1,099, ,139 1,100,000 1,199, ,231 1,200,000 1,299, ,320 1,300,000 1,399, ,407 1,400,000 1,499, ,491 1,500,000 1,999, ,572 2,000,000 2,499, ,972 2,500,000 2,999, ,367 3,000,000 3,499, ,752 3,500,000 3,999, ,127 4,000,000 4,999, ,487 5,000,000 5,999, ,177 6,000,000 7,999, ,847 8,000,000 10,999, ,127 11,000,000 13,999, ,957 14,000,000 57,999, ,000,000 91,999, ,367 92,000,000 Over 92MM 51,707

14 Schedule "F" - If gross receipts are: More Less Than but than 0 99, , , , , , , , , , , , , , , , , , , ,000,000 1,099, ,100,000 1,199, ,200,000 1,299, ,300,000 1,399, ,060 1,400,000 1,499, ,123 1,500,000 1,999, ,184 2,000,000 2,499, ,484 2,500,000 2,999, ,779 3,000,000 3,499, ,069 3,500,000 3,999, ,349 4,000,000 4,999, ,619 5,000,000 5,999, ,139 6,000,000 7,999, ,639 8,000,000 10,999, ,599 11,000,000 13,999, ,979 14,000,000 57,999, ,299 58,000,000 91,999, ,779 92,000,000 Over 92MM 38,699 Schedule "G" - Electric Company and Gas Company Amount of license is state regulated. See Section of the Code of Alabama For 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.

15 Schedule "H" - Beer, Wine & Liquor State of Alabama Code Classification Amount 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) All three codes are part of the package plus the Business license code. 011 (Package Store Liquor Class II) All three codes are part of the package plus the business license code. 020 (Restaurant Retail Liquor) All three codes are part of the package plus the business license code. 032 (Club Liquor Class II) All three codes are part of the package plus the business license code. 110 (Wholesale Table Wine & Beer) Distributors License 111 (Wholesale Beer) Distributors License 112 (Wholesale Table Wine) Distributors License Schedule "I" - Peddlers Daily Rate issued for single day sales activity $ Weekly Rate issued for week long sales activity $ Monthly Rate issued for month long sales activity $ 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 All taxi cabs or limousines over 1 $ per decal Schedule "K" - Telephones & Telecommunications [each city or town must apply Code of Alabama for telephones and establish other rates and/or schedules for various other telecommunications businesses] $ Annual fee for Exchange based on Population $53.00 Long Distance Telecommunications cellular and other wireless, paging $ Telecommunications resellers of service $ Schedule "L" - Special Events Licenses All Special Events License must be Approved by Mayor and Council.

16 A minimum fee of $ (one hundred fifty) dollars plus issue fee. Schedule "M" - Fortune Tellers Annual 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 all 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: $ plus see table below. For 1 to 2 billiard or pool tables All billiard or pool tables over 2 $ per decal $ per decal Schedule "P" - Amusement 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: For the first 10 machines All machines over 10 All Redemption Machines, per machine and in addition to the annual fee set forth there shall also be due an additional license tax, per machine, in the amount of five (5%) percent of gross receipts per machine per month. Ord $ per decal $ per decal $ per machine 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: From 1 to 2 buses, trucks or other equipment $ per decal From 2 to 5 buses, trucks or other equipment $ per decal Over 5 buses, trucks or other equipment $ 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 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.

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18 Schedule "S" - Square Feet S-1 From zero to 5,000 Square Feet S-2 From 5,000 to 10,000 Square Feet S-3 From 10,000 to 20,000 Square Feet S-4 From 20,000 to 30,000 Square Feet S-5 From 30,000 to 40,000 Square Feet S-6 From 40,000 to 50,000 Square Feet S-7 From 50,000 to 60,000 Square Feet S-8 From 60,000 to 70,000 Square Feet S-9 From 70,000 to 80,000 Square Feet S-10 From 80,000 to 90,000 Square Feet.1, S-11 From 90,000 to 100,000 Square Feet.1, S-16 From 100,000 up - 1, plus $.01 per square foot over 100,000 Schedule "T" - Itinerants Itinerant businesses operating within the jurisdiction but located outside the jurisdiction, shall pay the itinerant rate for a business license and that rate shall be $ Schedule "U" - Banks / Savings & Loans Bank ATM Location $ Bank Branch Location $ Bank Main Office Facility $ Savings & Loan ATM Location $ Savings & Loan Branch Location $ Savings & Loan Mail Office Facility $ Schedule "V" - Delivery License The rate for the delivery license is established in Section 21 and is: $

19 Schedule W - Automobile New and Used Sales, Repairs, and Leasing. If gross Receipts are: More Less License Fee Than but Than 0 99, , , , , , , , , , , , , , , , , , , ,000,000 1,999, , ,000,000 2,499, , ,500,000 2,999, , ,000,000 3,499, , ,500,000 3,999, , ,000,000 4,499, , ,500,000 4,999, , ,000,000 5,499, , ,500, , , ,000,000 6,999, , ,000,000 7,999, , ,000,000 8,999, , ,000,000 9,999, , ,000,000 12,999, , ,000,000 14,999, , ,000,000 16,999, , ,000,000 18,999, , ,000,000 20,999, , ,000,000 22,999, , ,000,000 24,999, , ,000,000 27,999, , ,000,000 29,999, , ,000,000 34,999, , ,000,000 39,999, , ,000,000 49,999, , ,000,000 59,999, , ,000,000 91,999, , ,000,000 over 92MM 60, AUTOMOBILE: DEALER, RETAIL, NEW OR USED: Off-Site Sales. License of $ per day in City Limits, $50.00 per day in police jurisdiction, subject to following conditions: 1. Must hold valid business license for automobile dealership as well as provisional license for each sale. 2. Only one licensed dealer permitted at location, maximum of three sales per year, each sale not to exceed five consecutive days. 3. Must comply with all state laws and furnish copies of all required state and city licenses and permits; 4. Must comply with all zoning requirements, all signage ordinances and provisions of Section , Code of Alabama, 1975, as amended; 5. Amount of sales must be reported to City Treasurer within 10 days of completion of sale.

20 Schedule X Real Estate Rental Single Family Rental Houses, Single Family Apartment Units Single Family Duplex Units. Cost per individual rental unit Business / Commercial Premises. Cost per individual unit. $ annually per individual rental unit $ annually per individual rental unit License amount shall be calculated based upon the number of individual business/commercial rental units in use as of December 31st of the year immediately preceding the year for which the license fee is due. Individual business/commercial rental units rented or placed in service between January 1st and June 30th of each license year shall pay the full license tax of $ Individual business/commercial rental units rented or placed in service between July 1st and December 31st of each license year shall pay a partial license fee of $50.00.