Professional Services Drafting

Transcription

1 Pay Schedules Schedule: B Manufacturing Dental Lab Wholesale Merchandise Agents & Brokers Transportation Taxi Dispatcher Transportation Limousine, Vehicles for Hire Financial Stocks, Bonds & Investments Real Estate Agents and Brokers Real Estate Management Real Estate Real Estate Appraisal Licensing required from the Alabama Real Estate Appraisers Board Professional Services Attorney Professional Services Title & Settlement Professional Services Accounting, Tax & Bookkeeping Professional Services Professional Services Architect Registration required with the Alabama Board for Registration of Architects Engineering Licensing required from the Alabama State Board of Licensure for Professional Engineers & Land Surveyors Professional Services Drafting Professional Services Home Inspections Licensing required from the Alabama Building Commission Professional Services Surveyor Licensing required from the Alabama State Board of Licensure for Professional Engineers & Land Surveyors Professional Services Interior Design Professional Services Systems Consulting & Design Professional Services Advertising Agent & Agency Professional Services Photography & Artist Professional Services Veterinary Professional Services All Other Services Employment Placement Agency Services Document Preparation Services Business Service Centers Services Collection Agency Services Repossession Services Travel Agency Services Investigation & Detective Services Security Guard and Patrol Services Armored Car Schools Education & Training Schools Sports & Recreation Health Care Services Physician Health Care Services Dentist Health Care Services Chiropractor Health Care Services Therapists & Audiologists Health Care Services All Other Health Care Services Medical Clinic

2 Health Care Services Medical Lab Nursing & Residential Care Nursing & Residential Care Nursing & Residential Care Nursing Home (State Licensed) Assisted Living (State Certified) Retirement Facility Fees Social Assistance Day Care, Sitting Service Accommodations Boarding House Food or Alcohol Service Restaurant, Full Service Food or Alcohol Service Restaurant, Limited Service Food or Alcohol Service Food Concession Food or Alcohol Service Caterer Food or Alcohol Service Mobile Food Service Personal Services Massage Therapist (Certified) Personal Services Funeral Home Personal Services Cemetery Personal Services Bail Bonding Less than $15, (gross receipts)...$75.00 $ 15, and less than $30, $ $ 30, and less than $60, $ $ 60, and less than $90, $ $ 90, and less than $180, $ $ 180, up to $300, $ Over $300, $ plus an additional amount of $2.00 per $1, on all gross receipts over $300, Pay Schedule C: Mining Mining and Quarrying Manufacturing Animal Processing Manufacturing Bakery Manufacturing Distillery Manufacturing Screening & Cloth Manufacturing Wood & Wood Products Manufacturing Petroleum Refinery Manufacturing Asphalt, Paving & Shingles Manufacturing Chemical & Industrial Gas Manufacturing Elastic, Spandex, Fibers Manufacturing Brick, Block, Concrete Manufacturing Iron & Steel Mills Manufacturing Metal Fabricating Manufacturing Machine Shop Manufacturing Magnetic & Recording Media Manufacturing Motor Vehicle Parts Manufacturing All Other On the first $100,000 (gross receipts)...$ Plus an additional amount of $1.00 per $1, on all gross receipts over $100, and less than $1,000,000.00, Plus an additional amount of $0.75 per $1, on all gross receipts over $1,000, and less than $50,000,000.00, Plus an additional amount of $0.50 per $1, on all gross receipts over $50,000, and less than $100,000,000.00, Plus an additional amount of $0.25 per $1, on all gross receipts over $100,000,

3 For purposes of payment schedule C as applied to any person in the business of manufacturing, or any other payment schedule applicable to a manufacturer, the term "gross receipts" shall mean and include "the value of " goods produced or manufactured." The of goods produced or manufactured" the goods shall be measured by the gross receipt when are ultimately sold, regardless of when or where the sale occurs. Pay Schedule D: Manufacturing Soft Drink Retail Recreational Vehicles Retail Automobile Parts & Accessories Retail Furniture Retail Household Appliances Retail Building Material & Home Centers Retail Pharmacies & Personal Care Retail Gasoline Retail Clothing & Shoe Retail Jewelry Stores Retail Sporting Goods Retail Hobby, Toy, Books & Music Retail Bookstores, New & Used Retail Department Stores & Superctrs Retail Florist Retail Office Supplies Retail Used Merchandise Retail Used Merchandise Retail All Other Retail Propane & Butane Warehouse Warehouse and Storage Broadcasting Radio Station Broadcasting Television Station Telecommunications Cellular & Other Wireless Financial Pawnshop $ plus Real Estate Mini Storage & Self Storage Rental & Leasing Automobile Health Care Services Ambulance Recreation Marina Recreation Fitness Center Recreation All Other Personal Services Barber Shop Personal Services Beauty Shop Licensing required from the Alabama Board of Cosmetology Personal Services Nail Salon Licensing required from the Alabama Board of Cosmetology Personal Services Diet & Weight Reducing Center Personal Services Tanning Personal Services Electrolysis & Tattoo Personal Services Pet Grooming & Boarding Personal Services Vehicle Parking On less than $10, (gross receipts)...$ Over $10, $ Plus an additional amount of $1.25 per

4 Pay Schedule E: Mining Oil & Gas Operations Contractor Contractor Residential - Licensing required from the Alabama Home Builders Licensure Board General - Licensing required from the Alabama Licensing Board for General Contractors Contractor Highway & Bridge Construction Contractor Concrete & Foundations Contractor Framing Contractor Brick & Masonry Contractor Roofing Contractor Siding and Gutters Contractor Electrical Licensing required from the Alabama Electrical Contractors Board or Tuscaloosa City Contractor Electronic Sales & Installation Contractor Contractor Contractor Contractor Plumbing Certification required from the Alabama Plumbers and Gas Fitters Examining Board HVAC Licensing required from the Alabama Board of Heating, Air Conditioning and Refrigeration Gas Fitter Certification required from the Alabama Plumbers and Gas Fitters Examining Board Refrigeration Licensing required from the Alabama Board of Heating, Air Condition and Refrigeration Contractor Contractor Contractor Fire Alarms and Fire Sprinklers Permit required from the State Fire Marshall Other Contractors (Not State Certified or Licensed) Elevator Licensing required from the Alabama Department of Labor, Elevator Safety Review Board Contractor Drywall & Insulation Contractor Painting & Wall Covering Contractor Flooring Contractor Finish Carpentry & Cabinetry Contractor Site Preparation & Excavation Contractor Septic Systems Licensing required from the Alabama Onsite Wastewater Board Contractor Swimming Pool Licensing required from the Alabama Licensing Board for General Contractors Services Landscaping Certification required from the Alabama Department of Agriculture and Industries Services Tree Removal and Stump Grinding

5 Businesses located in the city limits: $ on the first $100, in gross receipts plus $2.75 per $1, on all gross receipts over $100, for work done within the city limits; $1.375 per $1, for work done within the police jurisdiction; $1.25 per $1, for work done out of the police jurisdiction (up to $500,000.00); $0.25 per $1, for work done out of the police jurisdiction (in excess of $500,000.00). Businesses located in the police jurisdiction: $ on the first $100, in gross receipts plus $2.75 per $1, on all gross receipts over $100, for work done within the city limits; $1.375 per $1, for work done within the police jurisdiction; $0.625 per $1, for work done out of the police jurisdiction (up to $500,000.00); $0.125 per $1, for work done out of the police jurisdiction (in excess of $500,000.00). Businesses located outside the police jurisdiction: $ on the first $100, in gross receipts plus $2.75 per $1, on all gross receipts over $100, for work done within the city limits; $1.375 per $1, for work done within the police jurisdiction. For businesses not physically located in the city's jurisdiction, the taxpayer shall purchase a business license in advance based on the actual contract amount for the work to be performed. Business Location City Police Jurisdiction City $2.75 $2.75 $2.75 Police Jurisdiction Out $1.38 $1.38 $1.38 $1.25 $500, $0.625 $500, Out $0.25 over $500, $.125 over $500, Pay Schedule G: Retail Supermarket & Grocery Retail Convenience Retail Produce Market Transportation Freight Trucking, Local Food or Alcohol Service Gross Receipts-Beer, Wine, Misc. $75.00 on the first $10, plus an additional amount of $1.25 per $1, on all gross receipts of over $10, up to $500, plus an additional amount of $1.50 per $1, on all gross receipts over $500, Pay Schedule H: Retail Manufactured Homes Financial Mortgage and Nonmortgage Loans Financial Check Cashing & Title Loans Real Estate Mobile Home Park Rental & Leasing Apparel Rental & Leasing Video and Disc Rental & Leasing Furniture and All Other Rental & Leasing General Rental Centers Rental & Leasing Office Equipment

6 Professional Services Display Advertising Repair Automobile Detailing & Cleaning Repair Electronics Repair Small Engine Repair Household Appliances Repair Furniture & Reupholstery Repair All Other Unclassified Business not Otherwise Licensed $75.00 on the first $10, plus an additional amount of $4.00 per $1, on all gross receipts over $10, Pay Schedule I: Services Office with No Gross Receipts 1 to 3 employees...$ More than 3, per employee...$ Pay Schedule L: Retail Vending More than 3 machines Transportation Motor Vehicle Towing Services Services Services Security Systems Licensing required from the Alabama Electronic Security Board of Licensure Locksmith Licensing required from the Alabama Electronic Security Board of Licensure Exterminating Certification required from the Alabama Department of Agriculture and Industries Services Janitorial & Cleaning Services Lawn Maintenance Services All Other Repair Automobile Personal Services Dry-cleaning & Laundry $75.00 plus an additional amount of $2.25 per $1, of gross receipts. Pay Schedule O: Wholesale Merchant Wholesalers Wholesale Alcohol, Liquor Waste Collection Landfill & Recycling Accommodations Hotels & Motels $ on the first $25,000.00, plus an additional amount of $1.25 per $1, on all gross receipts over $25, up to $1,000,000.00, plus an additional Amount of $0.75 per $1, on all gross receipts over $1,000, Pay Schedule S: Wholesale Gasoline Publishing Newspaper, Periodical, Book $75.00 on the first $20, of gross receipts plus an additional amount of $1.00 per $1, on all gross receipts over $20,000.00

7 Pay Schedule U: Retail New Car Dealer Retail Used Car Dealer Transportation Airport Operations $ plus an additional amount of $0.75 per $1, of gross receipts. Pay Schedule V: Waste Collection Franchise Fee $75.00 plus an additional amount of $5.00 per $ of gross receipts. Pay Schedule W: Food or Alcohol Service Restaurant Retail Liquor Food or Alcohol Service Club Retail Liquor Food or Alcohol Service Retail Common Carrier Food or Alcohol Service Lounge Retail Liquor $ annually plus a monthly license of seven (7) per cent of the gross receipts from the sale of liquor. Notwithstanding any other provision of law, the $ payment shall be due and payable on or before the due date of the annual business licenses, and the seven (7) per cent gross receipts portion of the license shall be reported and due to be paid monthly on or before the 20th day of each month following the calendar month in which the liquor sale was made. The revenue department shall issue the license at the time of payment of the $400 annual portion of the license; however, any license issued under Payment Schedule W shall be considered a monthly business license. PS: FLAT RATE RATE AMOUNT Utilities Electric Power 3% Utilities Natural Gas 3% Manufacturing Rendering and Meat Byproduct $ Manufacturing Brewery $ Wholesale Alcohol, Beer $ Wholesale Alcohol, Wine $ Retail Beer Off $ Retail Package Store $ Retail Wine Off $ Retail Pistols & Knives $ Retail Going Out of Business After 60 days each week or portion thereof for 8 weeks $ Thereafter for each day sale is continued $ Retail Vending 3 machines or less, per machine $ Retail Transient Merchant $ Retail Football Novelties $ Solicitor Solicitor/Door-to-Door Sales $450.00

8 Transportation Railroad $2, Transportation Freight Carrier, Long Distance $ Transportation Bus Station $ Transportation Taxicab Owner $ Transportation Taxicab Driver $ Transportation Limousine Driver $ Transportation Truck Terminal $25.00 per truck up to $ Transportation Express Company $ Telecommunications Local Service $4, Telecommunications Long Distance Service $1, Telecommunications Cable TV & Video Programming 5% Financial Bank, Main $ Financial Bank, Branch, each $ Professional Services Advertise by Phone each phone $ Recreation Carnival, Circus, Rodeo per week $ Recreation Fair Association per week $1, Recreation Ticket Reseller $ Recreation Wrestling & Boxing $ Recreation Concerts $ Food or Alcohol Service Wine, Retail On $ Food or Alcohol Service Beer, Retail On $ Food or Alcohol Service Sidewalk Cafe with Liquor $ Food or Alcohol Service Sidewalk Cafe w/o Liquor $ Food or Alcohol Service Football Food Service $ Food or Alcohol Service Special Events Liq Less Than 7 Days $ Food or Alcohol Service Special Retail More Than 30 Days $ Food or Alcohol Service Cabaret $ Food or Alcohol Service Package Store $ Food or Alcohol Service Wine, Retail Off $ Food or Alcohol Service Beer, Retail Off $ Food or Alcohol Service Liquor-Add-Lounge $ Personal Services Fortuneteller, Clairvoyant $1, Delivery Delivery less than $75, Annually $100.00