Page 1 of 61

ORDINANCE NUMBER 08272018-300

COUNCIL MEMBER NIX

INTRODUCED THE FOLLOWING ORDINANCE

COUNCIL MEMBER WALKER

SECONDED THE ORDINANCE

An Ordinance Amending the Montevallo Code of Ordinances,

Chapter 8 – Sections 8-1 through 8-26 and Ordinances 07S, 091409-305, 09082014-305, 09222014-303,

and 11052014-300

Whereas, the State of Alabama did enact the Municipal Business License Reform Act of 2006 (Act No.

2006-586).

Be it Ordained by the City Council of the City of Montevallo all ordinances or parts of ordinances in

conflict or inconsistent with this ordinance, and all amendments thereto, are hereby repealed to the

extent necessary to give this ordinance full force and effect.

BE IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF MONTEVALLO, ALABAMA, AS FOLLOWS:

Section 1 – Levy of License Tax

Pursuant to the Code of Alabama and in accordance with the Municipal Business License Reform Act of

2006 (Act No. 2006-586), the following is hereby declared to be and is adopted as the business license

code and schedule of licenses for the City of Montevallo for the year beginning January 1, 2019, and for

each subsequent year thereafter. There is hereby levied and assessed a business license fee for the

privilege of doing any kind of business, trade, profession or other activity in the municipality, by

whatever name called.

Section 2 - Definitions.

Unless the context clearly requires otherwise, the following terms shall have the following meaning as

set forth below:

BUSINESS. Any commercial or industrial activity or any Montevallo, trade, profession, occupation, or

livelihood, including the lease or rental of residential or nonresidential real estate, whether or not

carried on for gain or profit, and whether or not engaged in as a principal or as an independent

contractor, which is engaged in, or caused to be engaged in, within a municipality.

BUSINESS LICENSE. An annual license issued by the municipality for the privilege of doing any kind of

business, trade, profession, or any other activity in the municipality, by whatever name called, which

document is required to be conspicuously posted or displayed except to the extent the taxpayer’s

business license tax or other financial information is listed thereon.

Page 2 of 61

BUSINESS LICENSE REMITTANCE FORM. Any business license return, renewal reminder notice, or other

writing on which the taxpayer calculates the business license tax liability for all or part of the license

year and remits the amount so calculated with the form.

CITY. The City of Montevallo, Alabama

DEPARTMENT or DEPARTMENT OF REVENUE. The Alabama Department of Revenue, as created under

Section 40-2-1 et seq.

DESIGNEE. An agent or employee of the municipality authorized to administer or collect, or both the

municipality's business license taxes, which may include another taxing jurisdiction, the Department of

Revenue, or a "private auditing or collecting firm" as defined in Section 40-2A-3 of the Code of Alabama.

GROSS RECEIPTS. The measure of any and all receipts of a business from whatever source derived, to

the maximum extent permitted by applicable laws and constitutional provisions, to be used in

calculating the amount due for a business license. Provided, however, that:

(a) Gross receipts shall not include any of the following taxes collected by the business on behalf of any

taxing jurisdiction or the federal government: All taxes which are imposed on the ultimate consumer,

collected by the taxpayer and remitted by or on behalf of the taxpayer to the taxing authority, whether

state, local or federal, including utility gross receipts levied pursuant to Article 3, Chapter 21, Title 40;

license taxes levied pursuant to Article 2, Chapter 21, Title 40; or reimbursements to professional

employer organizations of federal, state or local payroll taxes or unemployment insurance contributions;

but no other deductions or exclusions from gross receipts shall be allowed except as provided in this

article.

(b) A different basis for calculating the business license may be used by the municipality with respect to

certain categories of taxpayers as prescribed in Section 11-51-90B.

receipts derived from the retail furnishing of utility services within the municipality during the preceding

year that are taxed under Article 3 of Chapter 21 of Title 40, except that nothing herein shall affect any

existing contract or agreement between a municipality and a utility or other entity. The gross receipts

derived from the furnishing of utility services shall not be subject to further business license taxation by

the municipality.

(d) Gross receipts shall not include dividends or other distributions received by a corporation, or

proceeds from borrowing, the sale of a capital asset, and the repayment of the principal portion of a

loan, the issuance of stock or other equity investments, or capital contributions, or the undistributed

earnings of subsidiary entities.

HOME OCCUPATION. A business conducted entirely within the business owner’s home and approved

for operation by the city planning department.

LICENSE FORM. Any business license application form, renewal reminder notice, business license

Page 3 of 61

remittance form, or business license return by whatever name called.

LICENSE OFFICER or MUNICIPAL LICENSE OFFICER. The municipal employee charged by the municipality

with the primary responsibility of administering the municipality's business license tax ordinance and

related matters thereto.

LICENSE YEAR. The calendar year.

MUNICIPALITY. For purposes of this ordinance, the terms “City” and “Municipality” shall be

synonymous. The term shall also include the city’s police jurisdiction, where the business license tax is

levied in the police jurisdiction.

PERSON. Any individual, association, estate, trust, partnership, limited liability company, corporation, or

other entity of any kind, except for any nonprofit corporation, including those formed under the laws of

Alabama which is operated to enable municipalities that become members of such nonprofit

corporation to finance or refinance capital projects and related undertakings, on a cooperative basis,

and whose board of directors or other governing body consists primarily of elected officials of the

municipality.

TAXING JURISDICTION. The City of Montevallo, Alabama or the Department of Revenue acting as agent

on behalf of the City or such other designee appointed by the City pursuant to Section 11-51-180 et seq.,

or other applicable law as the context requires.

TAXPAYER. Any person subject to or liable under this chapter for any business license tax; any person

required to file a return with respect to, or pay or remit the business license tax levied under this

chapter or to report any information or value to the taxing jurisdiction; or any person required to obtain,

or who holds any interest in, any business license issued by the taxing jurisdiction; or any person that

may be affected by any act or refusal to act by the taxing jurisdiction under this chapter, or to keep any

required by this chapter.

TRANSIENT DEALER. All persons, agents and solicitors, who have no fixed place of business within the

City of Montevallo or who have a fixed place of business in the City of Montevallo for less than ninety

days and who engage or conduct within the corporate limits of the City either in one locality or in

traveling from place to place, a temporary or transient business of selling or soliciting orders for the sale

of goods, wares or merchandise with the intention of continuing in said business in said City for a period

of not more than thirty (30) days, and have written permission from the owner of real property or the

owner’s authorized agent to rent, lease, use or occupy, either in whole or in part, for the purpose of

carrying on such business use, any room, building, area within any municipal building or other public or

privately-owned building, any lot or parcel of land, any motor vehicle including trucks and semi-trailers

for the exhibition and sale of such goods, wares and merchandise other than the sale of unprocessed

agricultural produce grown by the seller. Agents are required to notify the police department of the

area, date, and times of activities. Activities shall be conducted from dawn to dusk only. Conduct of

business is subject to zoning regulations. Exempt from this ordinance are bona fide and commonly

recognized charitable or religious organizations, shopping mall associations or corporations, located

Page 4 of 61

within the City of Montevallo and City approved functions. Applicant must have a valid State of

Alabama license with tax identification number.

U.S.C. The applicable title and section of the United States Code, as amended from time to time.

OTHER TERMS. Other capitalized or specialized terms used in this ordinance, and not defined above,

shall have the same meanings ascribed to them in Sections 40-2A-3 and 11-51-90 et.seq. of the Code of

Alabama, unless the context therein otherwise specifies.

Section 3 - License term; minimums.

The license term and the minimum amount for a business license are as follows:

(i) Full Year. Every person who commences business before the first day of July shall be subject to and

shall pay the annual license for such business in full.

(ii) Half Year. Every person who commences business on or after July 1st, shall be subject to and shall

pay one-half (1/2) the annual license for such business for that calendar year.

(iii) Annual Renewal. Except as provided in subsections (i) or (ii), the business license shall be renewed

annually on or before the 15th day of February each year.

(iv) If the due date for payment of any business license falls on a weekend or a holiday recognized by the

municipality from time to time, the due date shall automatically be extended until the next business

day.

(v) Insurance company annual license renewals shall be renewed in accordance with Section 11-51-122

of the Code of Alabama which states that each year, each insurance company shall furnish the

municipality a statement in writing duly certified showing the full and true amount of gross premiums

received during the preceding year and shall accompany such statement with the amount of license tax

due according to the licensing schedule. Failure to furnish such statement or to pay such sum shall

subject the company and its agents to those penalties as prescribed for doing business without a license

as provided for in the municipal code.

(vi) On or before December 31 of each year, a renewal reminder shall be mailed to each licensee that

purchased a business license during the current year. Said renewal notice shall be mailed via regular

U.S. mail to the licensee's last known address of record with the municipality. Licensees are required to

furnish the municipality any address changes for their business prior to December 1st in order for them

to receive their notice.

(vii) Business license renewal payments received by the municipality shall be applied to the current

renewal only when any and other debts the licensee owes to the municipality are first paid in full. No

business license shall be issued if the current renewal payment does not meet said prior obligations and

the current renewal. Failure to pay such sums shall subject the licensee and its agents to those penalties

as prescribed for doing business without a license provided for in the municipal code.

Page 5 of 61

Section 4 - License shall be location specific.

(a) For each place at which any business is carried on, a separate license shall be paid, and any person

desiring to engage in any business for which a license is required shall designate the place at which

business is carried on, and the license to be issued shall designate such place, and such license shall

authorize the carrying on of such business only at the place designated.

(b) Every person dealing in two or more of the articles, or engaging in two or more of the businesses,

vocations, occupations or professions scheduled herein, shall take out and pay for a license for each line

of business.

municipalities may account for its gross receipts so that the part of its gross receipts attributable to its

branch offices will not be subject to the business license imposed by this ordinance. To establish a bona

fide branch office, the taxpayer must demonstrate proof of all following criteria:

(i) The taxpayer must demonstrate the continuing existence of an actual facility located outside the

police jurisdiction in which its principal business office is located, such as a retail store, outlet, business

office, showroom, or warehouse, to which employees and/or independent contractors are assigned or

located during regular normal working hours.

(ii) The taxpayer must maintain books and records, which reasonably indicate a segregation or allocation

of the taxpayer's gross receipts to the particular facility or facilities.

(iii) The taxpayer must provide proof that separate telephone listings, signs, and other indications of its

separate activity are in existence.

(iv) Billing and/or collection activities relating to the business conducted at the branch office or offices

are performed by an employee or other representative, of the taxpayer who has such responsibility for

the branch office.

(v) All business claimed by a branch office or offices must be conducted by and through said office or

offices.

(vi) The taxpayer must supply proof that all applicable business licenses with respect to the branch office

or offices have been issued.

(d) Nothing herein shall be construed as exempting businesses from payment of a license on the basis of

a lack of physical location.

Section 5 - Restriction on transfer of license.

No license shall be transferred except with the consent of the council or other governing body of the

municipality or the director of finance or other chief revenue officer or his or her designee, and no

Page 6 of 61

license shall be transferred to reflect a physical change of address of the taxpayer within the

municipality more than once during a license year and never from one taxpayer to another. Provided

that a mere change in the name or ownership of a taxpayer that is a corporation, partnership, limited

liability company or other form of legal entity now or hereafter recognized by the laws of the State of

Alabama shall not constitute a transfer for purposes of this chapter, unless:

(1) The change requires the taxpayer to obtain a new federal employer identification number or

Department of Revenue taxpayer identification number

or;

(2) In the discretion of the municipality, the subject license is one for the sale of alcoholic beverages.

Nothing in this section shall prohibit a municipality from requiring a new business license application

and approval for an alcoholic beverage license.

Section 6 - Unlawful to do business without a license.

It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to engage in businesses or

vocations in the municipality for which a license is required without first having procured a license. A

violation of this division of the ordinance passed hereunder fixing a license shall be punishable by a fine

not to exceed the sum of five hundred ($500) for each offense, and if a willful violation, by

imprisonment, not to exceed six months, or both, at the discretion of the court trying the same. Each

day shall constitute a separate offense.

Section 7 - License must be posted.

Every license shall be posted in a conspicuous place, where said business, trade or occupation is carried

on, and the holder of the license shall immediately show same to the designee of the municipality upon

being requested so to do.

Section 8 - Duty to file report.

(a) It shall be the duty of every person subject to such license tax to render to the municipality on such

forms as may be required, a sworn statement showing the total business done, amount of sales, gross

receipts and gross sales, stock, value of furniture and other equipment, capital invested, number of

helpers or employees, amount of space occupied, or other factor described in the schedule, one or

several, as the case may require, for the ascertainment of the classification of such person for license

taxation purposes and the correct amount of license tax to which he is subject.

(b) If the municipality determines that the amount of business license tax reported on or remitted with

any business license remittance form is incorrect, if no business license remittance form is filed within

the time prescribed, or if the information provided on the form is insufficient to allow the taxing

jurisdiction to determine the proper amount of business license tax due, the municipality shall calculate

the correct amount of the tax based on the most accurate and complete information reasonably

obtainable and enter a preliminary assessment for the correct amount of business license tax, including

Page 7 of 61

any applicable penalties.

known address by either first class U.S mail or certified U.S mail with return receipt requested, or, in the

sole discretion of the municipality, deliver the preliminary assessment to the taxpayer by personal

delivery.

(d) If the amount of business license tax remitted by the taxpayer is undisputed by the municipality, or if

the taxpayer consents to the amount of any deficiency or preliminary assessment in writing, the

municipality shall enter a final assessment for the amount of the tax due, plus any applicable penalty.

(e) (1) If a taxpayer disagrees with a preliminary assessment as entered by the taxing jurisdiction, the

taxpayer shall file a petition for review with the municipal license officer within 30 days from the date of

entry of the preliminary assessment setting out the specific objections to the preliminary assessment. If

a petition for review is timely filed, the license officer of the municipality shall schedule a conference

with the taxpayer for the purpose of allowing the taxpayer or its representatives and the

representatives of the municipality to present their respective positions, discuss any omissions or errors,

and to attempt to agree upon any changes or modifications to the assessment. The license officer shall

issue findings of fact and law within 60 days following the conference, which shall promptly upon

issuance be mailed or delivered to the taxpayer, consistent with the procedures set forth in subsection

(d) above.

(2) If the taxpayer disagrees with the license officer's findings of fact and law, the taxpayer may appeal

to the municipal governing body, by filing a notice of appeal with the municipal clerk within 30 days

after the findings have been issued. The appeal shall be in writing and shall set forth in reasonable

detail the grounds on which the taxpayer disagrees with the license officer's findings of fact and law.

(3) If a petition for review: (a.) is not timely filed, or (b.) is timely filed, and upon further review the

license officer, or the administrative hearings officer or governing body of the municipality, as the case

may be, determines that the preliminary assessment is due to be upheld in whole or in part, the taxing

jurisdiction shall make the assessment final in the amount of business license tax due as computed by

the taxing jurisdiction, with applicable penalty.

(4) A copy of the final assessment shall promptly be mailed to the taxpayer's last known address (i) by

either first class U.S. mail or certified U.S. mail with return receipt requested in the case of assessments

of business license tax of five hundred dollars ($500.00) or less, or (ii) by certified U.S. mail with return

receipt requested in the case of assessments of business license tax of more than five hundred

($500.00). In either case, at the option of the taxing jurisdiction a copy of the final assessment may be

delivered to the taxpayer by personal delivery.

(5) A taxpayer may appeal from any final assessment entered hereunder by the taxing jurisdiction by

filing a notice of appeal, within 30 days from the date of entry of the final assessment, with the license

officer, who shall promptly forward a copy of the notice of appeal and related documents to the

administrative hearing officer appointed by the taxing jurisdiction to hear appeals of final assessments

Page 8 of 61

of the municipality's sales, use, rental, and lodging taxes, as applicable, and business license taxes. The

administrative hearing officer shall function in a manner similar to the Administrative Law Judge of the

Department of Revenue and must be impartial and reasonably knowledgeable of the business license

laws and the taxing jurisdiction's business license code or ordinances. The administrative hearing officer

may be an employee of the taxing jurisdiction or otherwise, but in no event shall he or she charge or

otherwise be compensated for his or her services in whole or in part based on the portion or amount of

the final assessment that he or she determines should be upheld, or any similar contingency. No filing

fee or supersedeas bond shall be required by the taxing jurisdiction for such appeals.

In lieu of the appeal under subdivision to the administrative hearing officer, and at the option of the

taxpayer, the taxpayer may appeal from any final assessment hereunder to the circuit court of the

county having jurisdiction over the municipality which issued or on whose behalf the final assessment

was issued, by filing a notice of appeal within 30 days from the date of entry of the final assessment with

both the municipal clerk of the municipality and the clerk of the circuit court. If the appeal is to the

circuit court, and if the taxpayer is the appealing party, the taxpayer shall also, within the 30-day period

allowed for appeal, either (a) pay the business license tax and any penalty shown as due on the final

assessment, or (b) file a supersedeas bond with the clerk of the court in double the amount of the

business license tax and any penalty shown as due on the final assessment, or in such amount as may be

required by Section 40-2A-7, as amended from time to time. The supersedeas bond shall be executed

by a surety company licensed and authorized to do business in Alabama and shall be conditioned to pay

the final assessment and any court costs relating to the appeal. If the taxpayer is the appealing party

and is able to show to the satisfaction of the clerk of the court that he or she has a net worth, on the

basis of fair market value, of twenty thousand dollars ($20,000) or less, including his or her homestead,

and that the final assessment is equal to or less than the taxpayer's net worth, the taxpayer may file and

prosecute the appeal without either paying the final assessment in full or posting a supersedeas bond.

A taxpayer may appeal a final assessment to the circuit court, as provided herein, even though the

taxpayer has paid the amount shown as due on the assessment prior to filing the appeal.

(6) The filing of the notice of appeal with both the municipal clerk of the municipality and the clerk of

the circuit court in which the appeal is filed, as well as the payment of the final assessment in full or the

filing of a supersedes bond when required above, are jurisdictional. If such prerequisites are not

satisfied within the time provided for appeal, the appeal shall be dismissed for lack of jurisdiction. On

appeal to the circuit court, the final assessment shall be prima facie correct, and the burden of proof

shall be on the taxpayer to prove the assessment is incorrect.

(7) If a final assessment is reduced on appeal, any overpayment shall promptly be refunded to the

taxpayer by the taxing jurisdiction to the extent allowed by Section 11-51-192.

(8) As provided by 11-51-191, no court shall have the power to enjoin the collection of any business

license tax due on an assessment so appealed or to suspend the payment thereof.

(f) Either the taxpayer or the taxing jurisdiction may appeal to the circuit court from a final order issued

Page 9 of 61

by the administrative hearing officer by filing a notice of appeal with the administrative hearing officer

and with the circuit court of the county having jurisdiction over the municipality which issued, or on

whose behalf the final assessment was issued, within 30 days from the date of entry of the final order.

The procedures, presumptions, and related matters and rules shall conform in all material respects to

those applicable to appeals from final orders of the Department of Revenue's Administrative Law

Division under Section 40-2A-9.

Section 9 - Duty to permit inspection and produce records.

Upon demand by the designee of the municipality, it shall be the duty of all licensees to:

(a) Permit the designee of the municipality to enter the business and to inspect all portions of his place

or places of business for the purposes of enabling said municipal designee to gain such information as

may be necessary or convenient for determining the proper license classification, and determining the

correct amount of license tax;

(b) To furnish information during reasonable business hours, at the licensee's place of

business, in the municipality or the police jurisdiction, all books of account, invoices, papers, reports and

memoranda containing entries showing amount of purchases, sales receipts, inventory and other

information from which the correct license tax classification of such person may be ascertained and the

correct amount of license tax to which he is subject may be determined, including exhibition of bank deposit

books, bank statements, copies of sales tax returns to the State of Alabama, copies of Alabama income tax

returns and federal income tax returns.

Section 10 - Unlawful to obstruct.

It shall be unlawful for any person, or for any agent, servant or employee of such person, to fail or refuse

to perform any duty imposed by this ordinance; nor shall any person, agent, servant or employee of

such person obstruct or interfere with the designee of the municipality in carrying out the purposes of

this ordinance.

Section 11 - Privacy.

(a) It shall be unlawful for any person connected with the administration of this ordinance to divulge any

information obtained by him/her in the course of inspection and examination of the books, papers,

reports and memoranda of the taxpayer made pursuant to the provisions of this ordinance, except to

the mayor, city clerk, the municipal attorney or others authorized by law to receive such information

described herein.

(b) It shall be unlawful for any person to print, publish, or divulge, without the written permission or

approval of the taxpayer, the license form of any taxpayer or any part of the license form, or any

information secured in arriving at the amount of tax or value reported, for any purpose other than the

Page 10 of 61

proper administration of any matter administered by the taxing jurisdiction, or upon order of any court,

or as otherwise allowed in this ordinance.

business license. Statistical information pertaining to taxes may be disclosed to the municipal council

upon their written request through the Mayor's office. It shall be unlawful for any person to violate the

provisions of this section.

Section 12 - Failure to file assessment.

(a) In any case where a person subject to paying a license tax as provided herein fails to do so, the

municipal designee shall be authorized to assess and determine the amount of license taxes due using

the best information available either by return filed or by other means.

(b) The taxpayer shall be notified by registered or certified mail, or by personal service, of the amount of

any such assessment, and of his right to appeal not less than twenty (20) days from the date of notice

and to show cause why such assessment shall not be made final.

the judgment of the municipality, such assessment shall be made final in the amount originally fixed, or

in such other amount as is determined by the municipality to be correct. If upon such hearing the

municipal designee finds a different amount due than that originally assessed, he/she shall make the

assessment final in the correct amount, and in all cases shall notify the taxpayer of the assessment as

finally fixed.

(d) A notice by the United States mail, addressed to the taxpayer's last known place of business, shall be

sufficient. Any assessment made by the designee of the municipality shall be prima facie correct upon

any appeal.

Section 13 - Lien for non-payment of license tax.

On all property, both real and personal, used in the business, the municipality shall have a lien for such

license, which lien shall attach as of the date when the license is due, as allowed by Code of Alabama,

Section 11-51-44 (1975).

Section 14 - Criminal penalties.

Any person found guilty of violating any of the provisions of this ordinance shall be fined in an amount

not less than fifty dollars ($50.00) and not more than five hundred dollars ($500.00), and may also be

sentenced to imprisonment for a period not exceeding six (6) months, in the discretion of the court

trying the case, and violations on separate days shall each constitute a separate offense.

Section 15 - Civil penalties.

In addition to the remedies provided by Code of Alabama, Section 11-51-150 (1975) et seq., the

continued or recurrent performance of any act or acts within the corporate limits or within its police

Page 11 of 61

jurisdiction for which a license may be revoked or suspended under this ordinance is hereby declared to

be detrimental to the health, safety, comfort and convenience of the public and is a nuisance. The

municipality, as an additional or alternative remedy, may institute injunctive proceedings in a court of

competent jurisdiction to abate the same.

Section 16 - Penalties

(a) All licenses not paid within forty-five (45) days from the date they fall due shall be increased by

fifteen (15) percent for the first forty-five (45) days they shall be delinquent, or fraction thereof, and

shall be measured by an additional fifteen (15) percent for a delinquency of seventy-five (75) or more

days, but this provision shall not be deemed to authorize the delay of forty-five(45) days in the payment

of the license due, which may be enforced at once

(b) In the case of persons who began business on or after the first day of the calendar year, the license

for such “new business” shall be increased by fifteen (15) percent for the first fifteen (15) days they shall

be delinquent, and shall be measured by an additional fifteen (15) percent for a delinquency of forty-five

(45) days or more.

Section 17 - Prosecutions unaffected.

The adoption of this ordinance shall not in any manner affect any prosecution of any act illegally done

contrary to the provisions of any ordinance now or heretofore in existence, and every such prosecution,

whether begun before or after the enactment of this article shall be governed by the law under which

the offense was committed; nor shall a prosecution, or the right to prosecute, for the recovery of any

penalty or the enforcement of any forfeiture be in any manner affected by the adoption of this

ordinance; nor shall any civil action or cause of action existing prior to or at the time of the adoption of

this ordinance be affected in any manner by its adoption.

Section 18 - Procedure for denial of new applications.

(a) The City shall have the authority to investigate all applications and may refer any application to the

municipal governing body for a determination of whether such license should or should not be issued.

(b) If the municipal governing body denies the issuance of any license referred to it, the municipal clerk

shall promptly notify the applicant of the municipal governing body’s decision.

license should be issued, he shall file a written notice with the municipal clerk, said notice to be filed

within two (2) weeks from the date of mailing by the municipal clerk of the notice of the denial of such

license by the municipal governing body.

(d) Upon receipt of said notice the municipal clerk shall promptly schedule a hearing, to be held within

fifteen (15) days from the date of receipt of such notice, before the municipal governing body and shall

give the notice of the date, time and place of said hearing to the applicant.

Page 12 of 61

(e) The applicant shall be given the opportunity to appear personally, or through his counsel, or both,

and the municipal governing body shall proceed to hear any evidence which may be presented both for

and against the issuance of said license.

(f) If the municipal governing body determines from the evidence presented that in order to either

provide for the safety, preserve the health, promote the prosperity, or improve the morals, order,

comfort and convenience of the inhabitants of the municipality said license should not be granted, it

shall enter an order to that effect; otherwise, said license shall be ordered issued upon payment of any

required license fees.

Section 19 - Procedure for revocation or suspension of license.

(a) Any lawful license issued to any person to conduct any business shall be subject to revocation by the

municipal governing body for the violation by the licensee, his agent, servant, or employee of any

provision of this ordinance or of any ordinance of the municipality, or any statute of the State of

Alabama relating to the business for which such license is issued; and shall also be subject to revocation

by the municipal governing body if the licensee, his agent, servant, or employee under color of such

license violates or aids or abets in violating or knowingly permits or suffers to be violated any penal

ordinance of the municipality or any criminal law of the State of Alabama; and shall also be subject to

revocation by the municipal governing body if, in connection with the issuance or renewal of any license,

the licensee or his agent filed or caused to be filed any application, affidavit, statement, certificate,

book, or any other data containing any false, deceptive or other misleading information or omission of

material fact.

(b) The conditions hereinabove set forth as grounds for the revocation of a license shall also constitute

grounds for refusing to renew a license.

renew a license; and a notice of such hearing shall be given to the licensee, or the applicant for renewal,

as the case may be, at least ten (10) days before the day set for said hearing. At the hearing the

municipal governing body shall hear all evidence offered by any party and all evidence that may be

presented bearing upon the question of revocation or the refusal of renewal, as the case may be.

Section 20 - Refunds on Overpayments

(a) Any taxpayer may file a petition for refund with the municipality for any overpayment of business

license tax erroneously paid to the municipality. If a final assessment for the tax has been entered by

the municipality, a petition for refund of all or a portion of the tax may be filed only if the final

assessment has been paid in full prior to or simultaneously with the filing of the petition for refund.

(b) A petition for refund shall be filed with the municipality within two years from the date of payment

of the business license tax, which is the subject of the petition.

Page 13 of 61

petition is filed, unless the period is extended by written agreement of the taxpayer and the

municipality. The taxpayer shall be notified of the municipality’s decision concerning the petition for

refund by first class U.S. mail or by certified U.S. mail, return receipt requested, sent to the taxpayer’s

last known address. It the municipality fails to grant a full refund within the time provided herein, the

refund petition shall be deemed to be denied.

(d) If the petition is granted or the municipality or a court otherwise determines that a refund is due, the

overpayment shall be promptly refunded to the taxpayer by the municipality. If the municipality

determines that a refund is due, the amount of overpayment due thereon may first be credited by the

municipality against any outstanding tax liabilities due and owing by the taxpayer to the municipality,

and the balance of any overpayment shall be promptly refunded to the taxpayer. If any refund or part

thereof is credited to any other tax by the municipality, the taxpayer shall be provided with a written

detailed statement showing the amount of overpayment, the amount credited for payment to other

taxes, and the resulting amount of the refund.

(e) A taxpayer may appeal from the denial in whole or in part of a petition for refund by filing a notice of

appeal with the clerk of the circuit court of the county in which the municipality denying the petition for

refund is located. Said notice of appeal must be filed within two years from the date the petition was

denied. The circuit court shall hear the appeal according to its own rules and procedures and shall

determine the correct amount of refund due, if any. If an appeal is not filed with the appropriate circuit

court within two years of the date the petition was denied, then the appeal shall be dismissed for lack of

jurisdiction.

Section 21 – Classifications

That the portion of the Business License Ordinance, Section 22, License Codes & Fees, be

amended and replaced with the following:

SECTION 22. License Codes & Fees

Alphabetical Listing

Schedule

Description

Amount / Schedule

Code

541211

Accountant / CPA

$200

541211.01

Accounting, bookkeeping, tax preparation

$150

624120

Adult Day Care (Services for the Elderly and Persons with

Disabilities)

$175

Page 14 of 61

541810

Advertising Agencies

$150

541870

Advertising for distributing hand bills

$50

541860

Advertising for soliciting other commercial ads (Direct

Mail Advertising)

$75

511120

Advertising soliciting ads in telephone directories and

periodicals

$150

312122

Alcohol - Beer Off Premises Only

$75

In addition to all other taxes

whether Federal, State or Local

312121

Alcohol - Beer On Premises Only

$75

In addition to all other taxes

whether Federal, State or Local

312132

Alcohol - Beer Wholesale Distributor

$275

In addition to all other taxes

whether Federal, State or Local

312132.02

Alcohol - Beer & Wine Wholesale Distributor

$375

In addition to all other taxes

whether Federal, State or Local

312141

Alcohol - Liquor On or Off Premises

$150 + 5% of purchases

Payment for this tax is to be

made by the 20

of the month

following the month the

purchases were made, and must

be accompanied by a sworn

statement specifying the amount

purchased

312131

Alcohol - Wine Off Premises Only

$75

In addition to all other taxes

whether Federal, State or Local

312131

Alcohol - Wine On Premises Only

$75

Page 15 of 61

In addition to all other taxes

whether Federal, State or Local

312132.01

Alcohol - Wine Wholesale Distributor

$275

In addition to all other taxes

whether Federal, State or Local

722410

Alcohol - Bars, Lounge, Nightclubs, Pubs (primarily

engaged in preparing and serving alcoholic beverages,

may provide limited food services)

$300.00

In addition to all other taxes

whether Federal, State or Local

445310

Alcohol - Package Stores Beer, Wine, and Liquor Stores

(only)

$600 License

from Alabama ABC Board

Required

812910

Animal Grooming (boarding, grooming, sitting, and

training)

$100

541310

Architect (Architectural Services)

$200

541320

Architectural Landscape Services

$200

State Registration Required

541110

Attorney

$200

453998

Auction Houses – General merchandise, Ordinary

Merchandise, Livestock

$175

811121

Automotive Body and Paint

$150

441110

Automotive Dealers New

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

441120

Automotive Dealers Used

Schedule “A”

Yearly Gross receipts up to

Page 16 of 61

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

811122

Automotive Glass Replacement Shops (replacing,

repairing and/or tinting)

$150

441310

Automotive Parts and Accessories Stores

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=)

$100.00 license fee.

Yearly Gross receipts over

$100,000.00 equals = total

gross receipts minus (-)

$100,000 multiplied by (x)

.00075 plus (+) $100 (flat fee)

equals (=) license fee with a

maximum of $5000.00.

522111

Bank Branch Or ATM – Not Main Office Of Bank

$10

State Regulated per 11-51-130 of

the Code of Alabama

522101

Bank Main Office – Not Branch Location or ATM

$125

State Regulated per 11-51-130 of

the Code of Alabama

523110

Banking - Investment and Securities Dealing

$150

522292

Banking - Mortgage/Loan Companies Real Estate Credit

(home equity lending, mortgage companies or banking

$150

522121

Banking - S&L Branch Or ATM – Not Main Office Of S&L

$10

State Regulated per 11-51-131 of

the Code of Alabama

522120

Banking - Savings & Loans – Not Branch Location Or ATM

$125

Page 17 of 61

State Regulated per 11-51-131 of

the Code of Alabama

812111

Barber Shop

$100 for one operator or chair

plus $50 for each additional

operator or chair

812112

Beauty Salon

$100 for one operator or chair

plus $50 for each additional

operator or chair

713990

Billiard or Pool Tables

$500 for first table plus $250 for

each additional table.

812990

Bondsmen

$150

451211

Book Stores

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

312112

Bottlers

Schedule “B” Yearly

Gross receipts up to $60,000.00

equals (=) $200.00 license fee.

Yearly Gross receipts over

$60,000.00 equals = total gross

receipts minus (-) $60,000.00

multiplied by (x) .00075 plus (+)

$200.00 (flat fee) equals (=)

license fee with a maximum of

$5000.00.

713950

Bowling Centers

$100 for each lane

444110

Building Material (home centers, building materials,

home improvement)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

Page 18 of 61

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

487110

Buses (tours, scenic and sightseeing, trolleys, horse-

drawn carriage rides)

$150

515210

Cable TV: (a) For companies non-franchised by the City.

5% of gross operating revenue or

maximum allowed by State

515210.01

Cable TV: (b) For franchised companies.

5% of gross operating revenue or

maximum allowed by State

811192

Car Washes / Detail (Coin Operated or Physical)

(automotive detail shops, mobile car and truck washes,

car washes)

$150

722320

Caterers (prepare food at off-premise site and transport

meals and snacks to events)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

624410

Child Day Care Services / Nurseries

$175

License required by Alabama

Department of Human Resources

454310

Coal and Wood Dealers (firewood, bottled gas, fuel and

heating oil)

$50

561440

Collection Service – Collection Agency, Debt Collector

(account or delinquent account collections, tax

collections services, bill or debt collection services)

$50

Page 19 of 61

541511

Computer Programmer Professional License (Individual

and/or Firm)

$200

446111

Consultant - Independent including mobile sales,

cosmetics, jewelry, and home party/sales

$50

541611

Consultants (Travel, Financial, Management, etc.)

$150

337125

Contractor - Cabinet Makers (household furniture

manufacturing except wood and metal)

$150

561790

Contractor Chimney, Gutter, Drain Swimming Pool

Cleaning Services

$150

236220

Contractor - Construction - Commercial and Institutional

Building

$150

State Certification is required

238310

Contractor - Drywall and Insulation (Drywall, plaster

work and building insulation work. Acoustical ceiling tile

and panel installation, lathing, drop ceiling installation,

soundproofing, firestop, fresco, taping and finishing)

$150

238210

Contractor - Electrical and Other Wiring Installation

$150

State Certification is required

238350

Contractor - Finish Carpentry (cabinets, molding or trim,

countertop, paneling, door and window frame

construction, garage door installation, window and door

installation)

$150

238330

Contractor - Flooring

$150

238130

Contractor - Framing Under Homebuilder Supervision

$150

236220.01

Contractor - General

$150

State Certification is required List

of sub-contractors required

238150

Contractor - Glass and Glazing

$150

237310

Contractor - Highway, Street and Bridge (airport

runway, highway line painting, traffic lanes or parking lot

lines painting, pothole filling, resurfacing highway, road,

$150

Page 20 of 61

street or bridge, and guardrail construction)

561720

Contractor - Janitorial Services

$150

238140

Contractor - Masonry (block laying, marble, granite, and

slate exterior, bricklaying, masonry, pointing, cleaning,

or caulking, concrete block laying, stucco, and

foundation building (brick, stone or block)

$150

238220

Contractor - Plumbing and Heating and Air Conditioning

(HVAC) (lawn and fire sprinkler installation, sewer

hookup and connection, cooling tower installation,

heating, ventilation, duct work Installation, fireplace,

natural gas installation, furnace installation)

$150

State Certification is required

238160

Contractor - Roofing (painting, spraying, or coating,

sheet metal roofing installation, shake and shingle

installation, skylight installation)

$150

238170

Contractor - Siding (downspout, gutter, and gutter guard

installation, fascia, and soffit installation, vinyl, wood,

aluminum siding installation)

$150

541890

Contractor - Sign Painters - Other Services Related to

Advertising (sign lettering and painting, display lettering,

store window dressing, keychains, magnets)

$150

238910

Contractor - Site Preparation

$150

238990

Contractor - All Other Specialty Trade (Billboards,

swimming pool, paver installation, driveway and parking

lot paving or sealing, sandblasting building exteriors,

fence installation, scaffold erecting and dismantling,

manufactured home set up and tie-down, interlocking

brick and block and house mover)

$150

445120

Convenience, Food and Beverage and Grocery, and

Commodities (limited line of goods including milk, bread,

soda, and snacks)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

Page 21 of 61

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

492110

Couriers

$150

999999.00

Delivery into the city

Schedule “I” Delivery

Gross Receipts less than $10,000

= no license

Delivery Gross Receipts over

$10,000 = license fee of $100

812320

Dry Cleaning and/or Pressing Clothing (Dry cleaning and

Laundry Services except coin-operated)

$175

561311

Employment Placement Agencies

$150

541330

Engineer (Engineering Services)

$200

State License Required

811310

Equipment Repair & Maintenance Commercial and

Industrial Machinery and Equipment (except auto and

electronic) Repair and Maintenance

$100

525.00

Estate Sale Management

$200

711190

Event Entertainment - Carnivals (a) per day

$375 per day

Must be purchased at city hall

711190.01

Event Entertainment - Carnivals per week

$1,500 per week

Must be purchased at city hall

713.03

Event Entertainment - Concerts or Entertainments: To be

levied on the person or group providing the concert or

entertainment, and not on the person or group

providing the venue – per event

$100 per event

Must be purchased at city hall

713120

Event Entertainment - Machines: Coin operated,

amusement, game and music

$35

561710

Exterminators and Pest Control Services

$100

State license/certification

Page 22 of 61

required

115210

Farriers (activities for animal production, semen banks,

boarding, branding, breeding, hoof trimming)

$100

453220

Flea Market (rental of booths)

$30 per booth

453310

Flea Market Items (Used Merchandise sales, books,

consignment)

$175

453110

Florists

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

722310

Food Service Companies (food concession, cafeteria

food service)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

812210

Funeral Homes and Funeral Services (provides facilities

for wakes, arranging transport of the dead, selling

caskets and related merchandise, director services,

embalming services, mortician services, mortuaries and

undertaker services)

$200

811111

Garages, Mechanic, Auto Repair (general repair)

$175

221210

Gas Companies

Schedule “D” 3% of

gross receipts. (See 11-51-129 of

the 1975 Alabama Code)

Page 23 of 61

424720

Gasoline

Schedule “E” Wholesale,

$100 plus (+) $0.02 per gallon

sold or delivered. Payment of

this tax is to be made by the 20

of the month following the

month the sales were made, and

must be accompanied by a sworn

statement specifying the number

of gallons sold. (This subsection

adopted 14 November 1961

effective 01 December 1961; and

amended by Ordinance 93F to

change to $0.02 per gallon. Re-

amended 11 October 1993 by

Ord. 93L)

452990

General Merchandise Stores

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

541430

Graphic Design Services

$100

713940

Gym Fitness and Recreational

$150

621910

Healthcare - Ambulances - Each ambulance that services

pick up inside the City

$150 for the first ambulance

$100 for each additional

623312

Healthcare - Assisted Living Facility (without on-site

nursing care, without nursing care, and rest homes

without nursing care

$200

623311

Healthcare - Assisted Living Facility with nursing care

$200

621310

Healthcare - Chiropractors

$200

339116

Healthcare - Dental Laboratories (Bridges custom made,

Dental Labs, Dentures custom made, Orthodontic

$150

Page 24 of 61

Appliance custom made, custom made Teeth)

621210

Healthcare - Dentists

$200

812191

Healthcare - Diet and Weight Reducing Centers

$100

621610

Healthcare - Home Health Care Services

$150

621492

Healthcare - Kidney Dialysis Centers

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

621511

Healthcare - Lab Facility, Lab Tech (local or mobile)

Medical Laboratories (blood, pathology, bacteriological,

forensic, medical testing)

$125

623110

Healthcare - Nursing Home With Nursing Care

$200

621320

Healthcare - Optometrist

$200

446110

Healthcare - Pharmacy and Drug Stores (Health &

Personal Care, Cosmetics, Health Food)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

621340

Healthcare - Physical, Occupational, Speech Therapists

and Audiologists

$200

621111

Healthcare - Physicians except Mental Health Specialists

$200

621112

Healthcare - Physicians Mental Health Specialists

$200

Page 25 of 61

621391

Healthcare - Podiatrist

$200

621330

Healthcare - Psychologist

$200

541112

Healthcare - Therapist (Independent no permanent

Facility)

$200

541940

Healthcare - Veterinarian Services (Individual and/or

Firm)

$200

721110

Hotels

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

454110

In Home Sales

$150

611699

Independent Schools and Specialty Training and

Education

$200

541350

Inspectors - Home (Residential and Commercial Building

Inspection Services)

$150

611620

Instructor – Gymnastic, Martial Arts, Exercise, Art,

Fitness, Dance, Hobbies etc.

$150

524.01

Insurance – All Other

Schedule “F” Other

than Fire and Marine Companies -

$15 + 1% of the gross premiums,

less return premiums. A sworn

statement, verified by the

company president, vice-

president, or secretary, of the

amount of gross premiums, less

return premiums received on all

policies issued in the City shall

accompany payment. Both are

Page 26 of 61

due by March 2 of each year for

the preceding year. (See 11-51-

120/123 of the 1975 Alabama

Code)

524.00

Insurance- Fire and Marine

Schedule “F” Fire

and Marine Companies – 4% of

the gross premiums, less return

premiums, on property located in

the City. A sworn statement of

the amount of gross premiums

less return premiums on property

located in the City shall

accompany the tax payment.

(See 11-51-120/123 of the 1975

Alabama Code)

524210

Insurance Agencies and Brokerages (agencies,

brokerages, brokers)

$175

541410

Interior Design Service

$100

561730

Landscaping Services (planting trees, shrubs, plants,

lawns, or gardens and maintenance, design of landscape

and construction of walkways, retaining walls, decks,

fences, ponds, & chemicals)

$150

State Certification Required

812310

Laundry (Coin-operated laundries and drycleaners)

Schedule “G” Self-

service, coin-operated- Up to ten

machines $100 plus (+) $5 for

each additional machine

561730.01

Lawn Care, (grass cutting only, no chemicals or planting)

$75

812331

Linen Supply (rental or contract basis laundered items

such as table and bed linens, towels, diapers, uniforms,

and gowns)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

Page 27 of 61

fee with a maximum of $5000.00.

561622

Locksmiths

$100

Requires Certifications from the

Electronic Security Board of

Licensure of Alabama

444190

Lumber Yards (other building material dealers, electrical

supply, fencing, plumbing supply, prefabricated building

dealers, glass)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

332710

Machine Shop

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

454210

Machines: Vending, Snacks, Drinks & Weighing Machine

$35 each

311000

Manufacturers

Schedule “A” Yearly

Gross receipts up to $100,000.00

equals (=) $100.00 license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

812199.02

Massage Therapy

$225 One Therapist & Facility,

plus $50 each additional operator

Page 28 of 61

State License is required

722330

Mobile Food Services (ice cream, mobile food

concession stands, mobile canteens, mobile refreshment

stands, mobile food carts, mobile snack stands)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

423990

Monuments

$100

512120

Motion Picture and Video Distribution and/or

Production

$150

484230

Motor Vehicle Carriers (specialized freight)

$100

484210

Moving (household and office)

$100

484210.01

Moving and Storage PODS (portable on demand storage)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

512250

Music Studio – Recording, Producing, Promoting,

Distribution etc.

$150

812113

Nail Salon

$100 for one operator or chair

plus $50 for each additional

operator or chair

511110

Newspapers and Job Printing

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

Page 29 of 61

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

522298

Pawn Shops / Brokers / Title Pawn / Merchandise /

Check Cashing All Other Non-depository Credit

Intermediation (short term credit, consumer cash

lending and Pawn Shops)

$300

454391

Peddler, Curb Market, Temporary Site (local)

$150

454391.01

Peddler, Door to Door Solicitation – Transient

$300

Copy of Driver’s License Required

Dawn till Dusk Only

711510

Photographers (Other no Permanent Studios

Independent Artists, Writers, and Performers (actors,

actresses, announcers, artists, authors, ballet dancers,

cameramen, cartoonists, comedians, directors, disc

jockeys, music arrangers and directors, storytellers,

taxidermists, etc.)

$50 per week

$250 per year

541921

Photographers: (a) Studio permanently within the City

(Photography Studios, Portrait)

$125

922150

Probation Services (Parole and Probation)

$150

541990

Professional Services Not Elsewhere Classified

$200

531312

Property Managers – Nonresidential

$125

531311

Property Managers Residential

$125

482111

Railroads

$100 + 10 per passenger car

531210

Real Estate Agencies (agents)

$125 per agency + $75 for each

agent

531320

Real Estate Appraisers

$75

Page 30 of 61

License required from Alabama

Real Estate Appraiser Board

721199

Rental – Airbnb, Bed and Breakfast and All Other

Travelers Accommodations (guest houses, tourist

homes, cabins and cottages, youth hostels)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

532289

Rental – All Other Consumer Goods

$150

532112

Rental – Leasing Vehicles on and off Road and Passenger

Car Leasing (Long term)

$150

532420

Rental – Leasing Furniture, Equipment, Consumer Goods

$150

531130

Rental – Mini-warehouses and self-storage units

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

531190

Rental – Mobile Home Park (mobile home sites, vacant

lots, flea market space, and grazing, farm, or forest land)

$50.00 Each Unit

531110

Rental of Real Estate (apartments, duplex, houses,

cottage, houses, mobile home, town house rentals)

$50.00 per Unit per year

722511

Restaurants Full-Service

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Page 31 of 61

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

Health Department Approval

Required

722513

Restaurants Limited-Service (fast food, drive through)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

Health Department Approval

Required

517410

Satellite Telecommunications

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

321113

Saw Mills, Custom, Grist, or Planing Mills

$200

561612

Security Guard Services (Security Guards and Patrol

Services, bodyguard, guard dog and parking security)

$175

561621

Security System Services Installation and Monitoring

(burglar and fire alarms, installation, repair, or

monitoring of electronic security alarm systems)

$150

State License is required

Page 32 of 61

562991

Septic Tank and Related Services (pumping, renting and

/or servicing portable toilets) (installation under 238910)

$150

State Certification is required

Shelby County Health

Department approval is also

required to operate

512240

Sound Recording Studios

$150

812199

Spa – permanent facility, nail tech, cosmetologist etc.

(day spa, hair removal, saunas, ear piercing, hair

replacement, or weaving services, tanning, message,

permanent makeup)

$225 One Therapist & Facility,

plus $50 each additional operator

Proper Certification is required

722515

Specialty Food and Drink (ice cream, frozen yogurt,

cookies, popcorn, bagels, doughnuts, or pretzels and

nonalcoholic beverages)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

541360

Surveyor and Mapping Services

$150

812199.01

Tattoo Shop / Artist / Body Piercers

$200

Must have Health Department

Approval

Requires State License

All contaminated waste

generated by a Tattoo Artist or

Body Piercer shall be removed by

a licensed biohazard disposal

service. All tattoo and body

piercing shall be performed in a

clean, sanitary area separate

from and out of view of the

waiting area. All tattoo parlors

and body piercers licensed by the

Page 33 of 61

City shall be subject to all federal,

state and county rules and

regulations governing tattoo

parlors and body piercers.

No minor shall be administered

a tattoo or any other body

piercing procedure without

written consent from a parent

or guardian.

No one shall administer or be

administered a tattoo or any

other body piercing procedure

while under the influence of

alcohol, prescription medication,

or any substance controlled by

13A-12-201 to 13A-12-294 of the

1975 Alabama Code.

485310

Taxi Cabs – Limousine

$100 for first vehicle plus $50 for

each additional vehicle

561422

Telemarketing, Office, Agents – (Phone Sales (Bureaus

and Other contact Centers (customer service call

centers, order taking for clients via internet, soliciting

contributions, providing information about products or

services)

$175

517002

Telephone Companies: (a) Per local exchange

$225

517003

Telephone Companies: (b) Per intrastate long distance

exchange

$75

517911

Telephone Pre-Paid Cards

$75

441320

Tire Shop (new and used, repair and maintenance)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

Page 34 of 61

fee with a maximum of $5000.00.

524.02

Title Insurer

$100

484121

Trucking Companies, hauling, leasing and sales

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

484121.01

Trucking Companies, hauling, leasing (no sales)

$100

811211

TV and Radio Repair Shops (electronics repair and

maintenance, television, stereos, speakers, video

recorders, radios and cameras)

$100

811420

Upholstery (refinishing, repair and restoring)

$100

532282

Video Rental (prerecorded movies and games)

$200

562111

Waste Collection – Trash, debris, brush, or rubble

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

424990

Wholesale Selling

Schedule “H” Yearly

Gross receipts up to $60,000.00

equals (=) $150.00 license fee.

Yearly Gross receipts over

$60,000.00 equals = total gross

receipts minus (-) $60,000.00

multiplied by (x) .00075 plus (+)

$150.00 (flat fee) equals (=)

Page 35 of 61

license fee with a maximum of

$5000.00.

321999

Woodwork Factories and Fence Manufacturers

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=)

$100.00 license fee.

Yearly Gross receipts over

$100,000.00 equals = total

gross receipts minus (-)

$100,000 multiplied by (x)

.00075 plus (+) $100 (flat fee)

equals (=) license fee with a

maximum of $5000.00.

488410

Wrecker Service – Towing

$150 per wrecker

999999.01

Unclassified miscellaneous business services not

elsewhere classified

$75

999999.02

Unclassified miscellaneous personal services not

elsewhere classified

$75

Tobacco Products: (a) Cigarettes – For packages 1-20

$0.10

Tobacco Products: (a) Cigarettes – For packages 21-40

$0.20

Tobacco Products: € Cigarettes – For packages over 40

$0.30

Tobacco Products: This tax is to be paid by the

consumer, but collected monthly by the City from the

wholesaler. Any tobacco wholesaler doing business in

the City of Montevallo must keep and make available to

the City License Inspector records adequate to verify

that the correct amount of tax has been paid. Payment

of the tax is due on the 20

of each month, for sales of

the preceding month.

Tobacco Products: Cigars, etc.: (a) For packages of 1-

20 cigars

$0.04

Tobacco Products: Cigars, etc.: (b) For packages 21-40

$0.08

Tobacco Products: Cigars, etc.: € For packages over 40

$0.12

Tobacco Products: (d) For pouches or cans or similar

containers of chewing, or loose, or pipe tobacco or snuff

$0.04

Page 36 of 61

or other tobacco products of up to four ounces

Tobacco Products: € For heavier pouches or cans

$0.08

Tobacco Products: (f) For packs of rolling papers

$0.08

Tobacco Products: (g) This tax is to be paid by the

consumer, but collected monthly by the City from the

wholesalers. Any tobacco wholesaler doing business in

the City of Montevallo must keep and make available to

the City License Inspector records adequate to verify

that the correct amount of tax has been paid. Payment

of the tax is due on the 20

of each month, for sales of

the preceding month.

Other Tobacco Products: (a) For all tobacco products

not covered above, and for cigarette papers

10% of wholesale price

Other Tobacco Products: (b) This tax is to be paid by the

consumer, but collected monthly by the City from the

wholesalers. Any tobacco wholesaler doing business in

the City of Montevallo must keep and make available to

the City License Inspector records adequate to verify

that the correct amount of tax has been paid. Payment

of the tax is due on the 20

of each month, for sales of

the preceding month.

Numeric Listing

Schedule

Description

Amount / Schedule

Code

115210

Farriers (activities for animal production, semen banks,

boarding, branding, breeding, hoof trimming)

$100

221210

Gas Companies

Schedule “D” 3% of

gross receipts. (See 11-51-129 of

the 1975 Alabama Code)

236220

Contractor - Construction - Commercial and Institutional

$150

Page 37 of 61

Building

State Certification is required

236220.01

Contractor - General

$150

State Certification is required

List of sub-contractors required

237310

Contractor - Highway, Street and Bridge (airport

runway, highway line painting, traffic lanes or parking

lot lines painting, pothole filling, resurfacing highway,

road, street or bridge, and guardrail construction)

$150

238130

Contractor - Framing Under Homebuilder Supervision

$150

238140

Contractor - Masonry (block laying, marble, granite, and

slate exterior, bricklaying, masonry, pointing, cleaning,

or caulking, concrete block laying, stucco, and

foundation building (brick, stone or block)

$150

238150

Contractor - Glass and Glazing

$150

238160

Contractor - Roofing (painting, spraying, or coating,

sheet metal roofing installation, shake and shingle

installation, skylight installation)

$150

238170

Contractor - Siding (downspout, gutter, and gutter

guard installation, fascia, and soffit installation, vinyl,

wood, aluminum siding installation)

$150

238210

Contractor - Electrical and Other Wiring Installation

$150

State Certification is required

238220

Contractor - Plumbing and Heating and Air Conditioning

(HVAC) (lawn and fire sprinkler installation, sewer

hookup and connection, cooling tower installation,

heating, ventilation, duct work Installation, fireplace,

natural gas installation, furnace installation)

$150

State Certification is required

238310

Contractor - Drywall and Insulation (Drywall, plaster

work and building insulation work. Acoustical ceiling tile

and panel installation, lathing, drop ceiling installation,

soundproofing, firestop, fresco, taping and finishing)

$150

Page 38 of 61

238330

Contractor - Flooring

$150

238350

Contractor - Finish Carpentry (cabinets, molding or trim,

countertop, paneling, door and window frame

construction, garage door installation, window and door

installation)

$150

238910

Contractor - Site Preparation

$150

238990

Contractor - All Other Specialty Trade (Billboards,

swimming pool, paver installation, driveway and parking

lot paving or sealing, sandblasting building exteriors,

fence installation, scaffold erecting and dismantling,

manufactured home set up and tie-down, interlocking

brick and block and house mover)

$150

311000

Manufacturers

Schedule “A” Yearly

Gross receipts up to $100,000.00

equals (=) $100.00 license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

312112

Bottlers

Schedule “B” Yearly

Gross receipts up to $60,000.00

equals (=) $200.00 license fee.

Yearly Gross receipts over

$60,000.00 equals = total gross

receipts minus (-) $60,000.00

multiplied by (x) .00075 plus (+)

$200.00 (flat fee) equals (=)

license fee with a maximum of

$5000.00.

312121

Alcohol - Beer On Premises Only

$75

In addition to all other taxes

whether Federal, State or Local

312122

Alcohol - Beer Off Premises

$75

In addition to all other taxes

Page 39 of 61

whether Federal, State or Local

312131

Alcohol - Wine Off Premises Only

$75

In addition to all other taxes

whether Federal, State or Local

312131

Alcohol - Wine On Premises Only

$75

In addition to all other taxes

whether Federal, State or Local

312132

Alcohol - Beer Wholesale Distributor

$275

In addition to all other taxes

whether Federal, State or Local

312132.01

Alcohol - Wine Wholesale Distributor

$275

In addition to all other taxes

whether Federal, State or Local

312132.02

Alcohol - Beer & Wine Wholesale Distributor

$375

In addition to all other taxes

whether Federal, State or Local

312141

Alcohol - Liquor On or Off Premises - Payment for this

tax is to be made by the 20

of the month following the

month the purchases were made, and must be

accompanied by a sworn statement specifying the

amount purchased

$150 + 5% of purchases

321113

Saw Mills, Custom, Grist, or Planing Mills

$200

321999

Woodwork Factories and Fence Manufacturers

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=)

$100.00 license fee.

Yearly Gross receipts over

$100,000.00 equals = total

gross receipts minus (-)

$100,000 multiplied by (x)

.00075 plus (+) $100 (flat fee)

equals (=) license fee with a

maximum of $5000.00.

Page 40 of 61

332710

Machine Shop

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

337125

Contractor - Cabinet Makers (household furniture

manufacturing except wood and metal)

$150

339116

Healthcare - Dental Laboratories (Bridges custom made,

Dental Labs, Dentures custom made, Orthodontic

Appliance custom made, custom made Teeth)

$150

423990

Monuments

$100

424720

Gasoline

Schedule “E” Wholesale,

$100 plus (+) $0.02 per gallon

sold or delivered. Payment of

this tax is to be made by the 20

of the month following the

month the sales were made, and

must be accompanied by a sworn

statement specifying the number

of gallons sold. (This subsection

adopted 14 November 1961

effective 01 December 1961; and

amended by Ordinance 93F to

change to $0.02 per gallon. Re-

amended 11 October 1993 by

Ord. 93L)

424990

Wholesale Selling

Schedule “H” Yearly

Gross receipts up to $60,000.00

equals (=) $150.00 license fee.

Yearly Gross receipts over

$60,000.00 equals = total gross

receipts minus (-) $60,000.00

multiplied by (x) .00075 plus (+)

Page 41 of 61

$150.00 (flat fee) equals (=)

license fee with a maximum of

$5000.00.

441110

Automotive Dealers New

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

441120

Automotive Dealers Used

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

441310

Automotive Parts and Accessories Stores

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=)

$100.00 license fee.

Yearly Gross receipts over

$100,000.00 equals = total

gross receipts minus (-)

$100,000 multiplied by (x)

.00075 plus (+) $100 (flat fee)

equals (=) license fee with a

maximum of $5000.00.

441320

Tire Shop (new and used, repair and maintenance)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

Page 42 of 61

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

444110

Building Material (home centers, building materials,

home improvement)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

444190

Lumber Yards (other building material dealers, electrical

supply, fencing, plumbing supply, prefabricated building

dealers, glass)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

445120

Convenience, Food and Beverage and Grocery, and

Commodities (limited line of goods including milk,

bread, soda, and snacks)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

445310

Alcohol - Package Stores Beer, Wine, and Liquor Stores

(only)

$600

License from Alabama ABC Board

Required

446110

Healthcare - Pharmacy and Drug Stores (Health &

Schedule “A”

Yearly Gross receipts up to

Page 43 of 61

Personal Care, Cosmetics, Health Food)

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

446111

Consultant - Independent including mobile sales,

cosmetics, jewelry, and home party/sales

$50

451211

Book Stores

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

452990

General Merchandise Stores

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

453110

Florists

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

Page 44 of 61

fee with a maximum of $5000.00.

453220

Flea Market (rental of booths)

$30 per booth

453310

Flea Market Items (Used Merchandise sales, books,

consignment)

$175

453998

Auction Houses – General merchandise, Ordinary

Merchandise, Livestock

$175

454110

In Home Sales

$150

454210

Machines: Vending, Snacks, Drinks & Weighing Machine

$35 each

484230

Motor Vehicle Carriers (specialized freight)

$100

454310

Coal and Wood Dealers (firewood, bottled gas, fuel and

heating oil)

$50

454391

Peddler, Curb Market, Temporary Site (local)

$150

454391.01

Peddler – Door to Door Solicitation – Transient

$300

Copy of Driver’s License Required

Dawn till Dusk Only

482111

Railroads

$100 + 10 per passenger car

484121

Trucking Companies, hauling, leasing and sales

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

484121.01

Trucking Companies, hauling, leasing (no sales)

$100

484210

Moving (household and office)

$100

484210.01

Moving and Storage PODS (portable on demand

Schedule “A”

Yearly Gross receipts up to

Page 45 of 61

storage)

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

485310

Taxi Cabs - Limousine

$100 for first vehicle plus $50 for

each additional vehicle

487110

Buses (tours, scenic and sightseeing, trolleys, horse-

drawn carriage rides)

$150

488410

Wrecker Service - Towing

$150 per wrecker

492110

Couriers

$150

524.00

Insurance- Fire and Marine

Schedule “F” Fire and

Marine Companies – 4% of the

gross premiums, less return

premiums, on property located in

the City. A sworn statement of

the amount of gross premiums

less return premiums on property

located in the City shall

accompany the tax payment.

(See 11-51-120/123 of the 1975

Alabama Code)

524.01

Insurance – All Other

Schedule “F” Other

than Fire and Marine Companies

- $15 + 1% of the gross

premiums, less return premiums.

A sworn statement, verified by

the company president, vice-

president, or secretary, of the

amount of gross premiums, less

return premiums received on all

policies issued in the City shall

accompany payment. Both are

due by March 2 of each year for

Page 46 of 61

the preceding year. (See 11-51-

120/123 of the 1975 Alabama

Code)

524.02

Title Insurer

$100

525.00

Estate Sale Management

$200

511110

Newspapers and Job Printing

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

511120

Advertising soliciting ads in telephone directories and

periodicals

$150

512120

Motion Picture and Video Distribution and/or

Production

$150

512240

Sound Recording Studios

$150

512250

Music Studio – Recording, Producing, Promoting,

Distribution etc.

$150

515210

Cable TV: (a) For companies non-franchised by the City.

5% of gross operating revenue or

maximum allowed by State

515210.01

Cable TV: (b) For franchised companies.

5% of gross operating revenue or

maximum allowed by State

517002

Telephone Companies: (a) Per local exchange

$225

517003

Telephone Companies: (b) Per intrastate long distance

exchange

$75

517410

Satellite Telecommunications

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Page 47 of 61

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

517911

Telephone Pre-Paid Cards

$75

522101

Bank Main Office – Not Branch Location or ATM

$125

State Regulated per 11-51-130 of

the Code of Alabama

522111

Bank Branch Or ATM – Not Main Office Of Bank

$10

State Regulated per 11-51-130 of

the Code of Alabama

522120

Banking - Savings & Loans – Not Branch Location Or

ATM

$125

State Regulated per 11-51-131 of

the Code of Alabama

522121

Banking - S&L Branch Or ATM – Not Main Office Of S&L

$10

State Regulated per 11-51-131 of

the Code of Alabama

522292

Banking - Mortgage/Loan Companies Real Estate Credit

(home equity lending, mortgage companies or banking

$150

522298

Pawn Shops / Brokers / Title Pawn / Merchandise /

Check Cashing All Other Non-depository Credit

Intermediation (short term credit, consumer cash

lending and Pawn Shops)

$300

523110

Banking - Investment and Securities Dealing

$150

524210

Insurance Agencies and Brokerages (agencies,

brokerages, brokers)

$175

531130

Rental - Mini-warehouses and self-storage units

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

Page 48 of 61

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

531110

Rental of Real Estate (apartments, duplex, houses,

cottage, houses, mobile home, town house rentals

$50.00 per Unit per year

531190

Rental - Mobile Home Park (mobile home sites, vacant

lots, flea market space, and grazing, farm, or forest land)

$50.00 Each Unit

531210

Real Estate Agencies (agents)

$125 per agency + $75 for each

agent

531311

Property Managers - Residential

$125

531312

Property Managers - Nonresidential

$125

531320

Real Estate Appraisers

$75

License required from Alabama

Real Estate Appraiser Board

532112

Rental - Leasing Vehicles on and off Road and Passenger

Car Leasing (Long term)

$150

532289

Rental - All Other Consumer Goods

$150

532420

Rental - Leasing Furniture, Equipment, Consumer Goods

$150

541110

Attorney

$200

541112

Healthcare - Therapist (Independent no permanent

Facility)

$200

541211

Accountant / CPA

$200

541211.01

Accounting, bookkeeping, tax preparation

$150

541310

Architect (Architectural Services)

$200

Page 49 of 61

541320

Architectural Landscape Services

$200

State Registration Required

541330

Engineer (Engineering Services)

$200

State License Required

541350

Inspectors - Home (Residential and Commercial Building

Inspection Services)

$150

541360

Surveyor and Mapping Services

$150

541410

Interior Design Service

$100

541430

Graphic Design Services

$100

541511

Computer Programmer Professional License (Individual

and/or Firm)

$200

541810

Advertising Agencies

$150

541870

Advertising for distributing hand bills

$50

541921

Photographers: (a) Studio permanently within the City

(Photography Studios, Portrait)

$125

541940

Healthcare - Veterinarian Services (Individual and/or

Firm)

$200

541990

Professional Services Not Elsewhere Classified

$200

561311

Employment Placement Agencies

$150

561422

Telemarketing, Office, Agents – (Phone Sales (Bureaus

and Other contact Centers (customer service call

centers, order taking for clients via internet, soliciting

contributions, providing information about products or

services)

$175

561440

Collection Service – Collection Agency, Debt Collector

(account or delinquent account collections, tax

collections services, bill or debt collection services)

$50

561612

Security Guard Services (Security Guards and Patrol

Services, bodyguard, guard dog and parking security)

$175

Page 50 of 61

561621

Security System Services Installation and Monitoring

(burglar and fire alarms, installation, repair, or

monitoring of electronic security alarm systems)

$150

State License is required

561622

Locksmiths

$100

Requires Certifications from the

Electronic Security Board of

Licensure of Alabama

561710

Exterminators and Pest Control Services

$100

State Certification is required

561720

Contractor - Janitorial Services

$150

561730

Landscaping Services (planting trees, shrubs, plants,

lawns, or gardens and maintenance, design of landscape

and construction of walkways, retaining walls, decks,

fences, ponds, & chemicals)

$150

State Certification Required

561730.01

Lawn Care, (grass cutting only, no chemicals or planting)

$75

562111

Waste Collection – Trash, debris, brush, or rubble

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

562991

Septic Tank and Related Services (pumping, renting and

/or servicing portable toilets) (installation under

238910)

$150

State Certification is required

Shelby County Health

Department approval is also

required to operate

532282

Video Rental (prerecorded movies and games)

$200

541611

Consultants (Travel, Financial, Management, etc.)

$150

Page 51 of 61

541860

Advertising for soliciting other commercial ads (Direct

Mail Advertising)

$75

541890

Contractor - Sign Painters - Other Services Related to

Advertising (sign lettering and painting, display lettering,

store window dressing, keychains, magnets)

$150

561790

Contractor Chimney, Gutter, Drain Swimming Pool

Cleaning Services

$150

611620

Instructor – Gymnastic, Martial Arts, Exercise, Art,

Fitness, Dance, Hobbies etc.

$150

611699

Independent Schools and Specialty Training and

Education

$200

621111

Healthcare - Physicians except Mental Health Specialists

$200

621112

Healthcare - Physicians Mental Health Specialists

$200

621210

Healthcare - Dentists

$200

621310

Healthcare - Chiropractors

$200

621320

Healthcare - Optometrist

$200

621330

Healthcare - Psychologist

$200

621340

Healthcare - Physical, Occupational, Speech Therapists

and Audiologists

$200

621391

Healthcare - Podiatrist

$200

621492

Healthcare - Kidney Dialysis Centers

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

Page 52 of 61

621511

Healthcare - Lab Facility, Lab Tech (local or mobile)

Medical Laboratories (blood, pathology, bacteriological,

forensic, medical testing)

$125

621610

Healthcare - Home Health Care Services

$150

621910

Healthcare - Ambulances - Each ambulance that services

pick up inside the City

$150 for the first ambulance

$100 for each additional

623110

Healthcare - Nursing Home With Nursing Care

$200

623311

Healthcare - Assisted Living Facility with nursing care

$200

623312

Healthcare - Assisted Living Facility (without on-site

nursing care, without nursing care, and rest homes

without nursing care

$200

624120

Adult Day Care (Services for the Elderly and Persons

with Disabilities)

$175

624410

Child Day Care Services / Nurseries

$175

License required by Alabama

Department of Human Resources

711190

Event Entertainment - Carnivals (a) per day

$375 per day

Must be purchased at city hall

711190.01

Event Entertainment - Carnivals per week

$1,500 per week

Must be purchased at city hall

711510

Photographers (Other no Permanent Studios

Independent Artists, Writers, and Performers (actors,

actresses, announcers, artists, authors, ballet dancers,

cameramen, cartoonists, comedians, directors, disc

jockeys, music arrangers and directors, storytellers,

taxidermists, etc.)

$50 per week

$250 per year

713.03

Event Entertainment - Concerts or Entertainments: To

be levied on the person or group providing the concert

or entertainment, and not on the person or group

providing the venue – per event

$100 per event

Must be purchased at city hall.

Page 53 of 61

713120

Event Entertainment - Machines: Coin operated,

amusement, game and music

$35

713940

Gym Fitness and Recreational

$150

713950

Bowling Centers

$100 for each lane

713990

Billiard or Pool Tables

$500 for first table plus $250 for

each additional table.

721110

Hotels

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

721199

Rental - Airbnb, Bed and Breakfast and All Other

Travelers Accommodations (guest houses, tourist

homes, cabins and cottages, youth hostels)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

722310

Food Service Companies (food concession, cafeteria

food service)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

Page 54 of 61

722320

Caterers (prepare food at off-premise site and transport

meals and snacks to events)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

722330

Mobile Food Services (ice cream, mobile food

concession stands, mobile canteens, mobile

refreshment stands, mobile food carts, mobile snack

stands)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

722410

Alcohol - Bars, Lounge, Nightclubs, Pubs (primarily

engaged in preparing and serving alcoholic beverages,

may provide limited food services)

$300.00

In addition to all other taxes

whether Federal, State or Local

722513

Restaurants Limited-Service (fast food, drive through)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

Health Department Approval

Required

722515

Specialty Food and Drink (ice cream, frozen yogurt,

cookies, popcorn, bagels, doughnuts, or pretzels and

Schedule “A”

Yearly Gross receipts up to

Page 55 of 61

nonalcoholic beverages)

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

722511

Restaurants Full-Service

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

Health Department Approval

Required

811111

Garages, Mechanic, Auto Repair (general repair)

$175

811121

Automotive Body and Paint

$150

811122

Automotive Glass Replacement Shops (replacing,

repairing and/or tinting)

$150

811192

Car Washes / Detail (Coin Operated or Physical)

(automotive detail shops, mobile car and truck washes,

car washes)

$150

811211

TV and Radio Repair Shops (electronics repair and

maintenance, television, stereos, speakers, video

recorders, radios and cameras)

$100

811310

Equipment Repair & Maintenance Commercial and

Industrial Machinery and Equipment (except auto and

electronic) Repair and Maintenance

$100

811420

Upholstery (refinishing, repair and restoring)

$100

Page 56 of 61

812111

Barber Shop

$100 for one operator or chair

plus $50 for each additional

operator or chair

812112

Beauty Salon

$100 for one operator or chair

plus $50 for each additional

operator or chair

812113

Nail Salon

$100 for one operator or chair

plus $50 for each additional

operator or chair

812191

Healthcare - Diet and Weight Reducing Centers

$100

812199

Spa – permanent facility, nail tech, cosmetologist etc.

(day spa, hair removal, saunas, ear piercing, hair

replacement, or weaving services, tanning, message,

permanent makeup)

$225 One Therapist & Facility,

plus $50 each additional operator

Proper Certification is required

812199.01

Tattoo Shop / Artist / Body Piercers

$200

Must have Health Department

Approval

Requires State License

All contaminated waste

generated by a Tattoo Artist or

Body Piercer shall be removed by

a licensed biohazard disposal

service. All tattoo and body

piercing shall be performed in a

clean, sanitary area separate

from and out of view of the

waiting area. All tattoo parlors

and body piercers licensed by the

City shall be subject to all federal,

state and county rules and

regulations governing tattoo

parlors and body piercers.

No minor shall be administered

Page 57 of 61

a tattoo or any other body

piercing procedure without

written consent from a parent

or guardian.

No one shall administer or be

administered a tattoo or any

other body piercing procedure

while under the influence of

alcohol, prescription medication,

or any substance controlled by

13A-12-201 to 13A-12-294 of the

1975 Alabama Code.

812199.02

Massage Therapy

$225 One Therapist & Facility,

plus $50 each additional operator

State License is required

812210

Funeral Homes and Funeral Services (provides facilities

for wakes, arranging transport of the dead, selling

caskets and related merchandise, director services,

embalming services, mortician services, mortuaries and

undertaker services)

$200

812310

Laundry (Coin-operated laundries and drycleaners)

Schedule “G” Self-

service, coin-operated- Up to ten

machines $100 plus (+) $5 for

each additional machine

812320

Dry Cleaning and/or Pressing Clothing (Dry cleaning and

Laundry Services except coin-operated)

$175

812331

Linen Supply (rental or contract basis laundered items

such as table and bed linens, towels, diapers, uniforms,

and gowns)

Schedule “A”

Yearly Gross receipts up to

$100,000.00 equals (=) $100.00

license fee.

Yearly Gross receipts over

$100,000.00 equals = total gross

receipts minus (-) $100,000

multiplied by (x) .00075 plus (+)

$100 (flat fee) equals (=) license

fee with a maximum of $5000.00.

Page 58 of 61

812910

Animal Grooming (boarding, grooming, sitting, and

training)

$100

812990

Bondsmen

$150

922150

Probation Services (Parole and Probation)

$150

999999.00

Delivery into the city

Schedule “I” Delivery

Gross Receipts less than $10,000

= no license

Delivery Gross Receipts over

$10,000 = license fee of $100

999999.01

Unclassified miscellaneous business services not

elsewhere classified

$75

999999.02

Unclassified miscellaneous personal services not

elsewhere classified

$75

Tobacco Products: (a) Cigarettes - For packages 1-20

$0.10

Tobacco Products: (a) Cigarettes - For packages 21-40

$0.20

Tobacco Products: (c) Cigarettes - For packages over 40

$0.30

Tobacco Products: This tax is to be paid by the

consumer, but collected monthly by the City from the

wholesaler. Any tobacco wholesaler doing business in

the City of Montevallo must keep and make available to

the City License Inspector records adequate to verify

that the correct amount of tax has been paid. Payment

of the tax is due on the 20th of each month, for sales of

the preceding month.

Tobacco Products: Cigars, etc.: (a) For packages of 1-

20 cigars

$0.04

Tobacco Products: Cigars, etc.: (b) For packages 21-40

$0.08

Tobacco Products: Cigars, etc.: (c) For packages over 40

$0.12

Tobacco Products: (d) For pouches or cans or similar

containers of chewing, or loose, or pipe tobacco or snuff

or other tobacco products of up to four ounces

$0.04

Page 59 of 61

Tobacco Products: (e) For heavier pouches or cans

$0.08

Tobacco Products: (f) For packs of rolling papers

$0.08

Tobacco Products: (g) This tax is to be paid by the

consumer, but collected monthly by the City from the

wholesalers. Any tobacco wholesaler doing business in

the City of Montevallo must keep and make available to

the City License Inspector records adequate to verify

that the correct amount of tax has been paid. Payment

of the tax is due on the 20th of each month, for sales of

the preceding month.

Other Tobacco Products: (a) For all tobacco products

not covered above, and for cigarette papers

10% of wholesale price

Other Tobacco Products: (b) This tax is to be paid by the

consumer, but collected monthly by the City from the

wholesalers. Any tobacco wholesaler doing business in

the City of Montevallo must keep and make available to

the City License Inspector records adequate to verify

that the correct amount of tax has been paid. Payment

of the tax is due on the 20th of each month, for sales of

the preceding month.

Schedule "A"

Schedule “A” Yearly Gross receipts up to $100,000.00 equals (=) $100.00 license fee. Yearly Gross

receipts over $100,000.00 equals = total gross receipts minus (-) $100,000 multiplied by (x) .00075 plus

(+) $100 (flat fee) equals (=) license fee with a maximum of $5000.00.

Schedule "B”

Schedule “B” Yearly Gross receipts up to $60,000.00 equals (=) $200.00 license fee. Yearly Gross

receipts over $60,000.00 equals = total gross receipts minus (-) $60,000 multiplied by (x) .00075 plus (+)

$200.00 (flat fee) equals (=) license fee with a maximum of $5000.00.

Schedule "C”

Schedule “C” $30 per job plus (+) .005 times (x) the price of any work over $2,000. In addition to

builders’ licenses.

Schedule "D"

Page 60 of 61

Schedule “D” 3% of gross receipts. (See 11-51-129 of the 1975 Alabama Code)

Schedule "E"

Schedule “E” Wholesale, $100 plus (+) $0.02 per gallon sold or delivered. Payment of this tax is to be

made by the 20

of the month following the month the sales were made, and must be accompanied by

a sworn statement specifying the number of gallons sold. (This subsection adopted 14 November 1961

effective 01 December 1961; and amended by Ordinance 93F to change to $0.02 per gallon. Re-

amended 11 October 1993 by Ord. 93L)

Schedule "F"

(a) Fire and Marine Companies – 4% of the gross premiums, less return premiums, on property

located in the City. A sworn statement of the amount of gross premiums less return premiums

on property located in the City shall accompany the tax payment. (See 11-51-120 and 122 of

the 1975 Alabama Code)

(b) Other than Fire and Marine Companies - $15 + 1% of the gross premiums, less return

premiums. A sworn statement, verified by the company president, vice-president, or secretary,

of the amount of gross premiums, less return premiums received on all policies issued in the

City shall accompany payment. Both are due by March 2 of each year for the preceding year.

(See 11-51-121 of the 1975 Alabama Code)

Schedule "G"

Schedule “G” Self-service, coin-operated - Up to ten machines $100 plus (+) $5 for each additional

machine

Schedule "H"

Schedule “H” Yearly Gross receipts up to $60,000.00 equals (=) $150.00 license fee. Yearly Gross

receipts over $60,000.00 equals = total gross receipts minus (-) $60,000.00 multiplied by (x) .00075 plus

(+) $150.00 (flat fee) equals (=) license fee with a maximum of $5000.00.

Schedule “I” Delivery License

Gross Receipts less than $10,000.00 equals (=) no license required. Gross receipts over $10,000.00

equals (=) license fee of $100.00

This ordinance shall become effective upon its passage and advertisement as provided by law.

Approved and adopted this 27

day of August, 2018

Page 61 of 61

_________________________________

Mayor Hollie Cost

Attest:

_________________________________

Herman Lehman, City Clerk