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conflict or inconsistent with this ordinance, and all amendments thereto, are hereby repealed to the 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

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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.   

(c) For a utility or other entity described in Section 11-51-129, gross receipts shall be limited to the gross 
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 

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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 

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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.   

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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.   

(c) A taxpayer subject to the license authorized by this ordinance that is engaged in business in other 
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 

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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 

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any applicable penalties.   

(c) The municipality shall promptly mail a copy of any preliminary assessment to the taxpayer's last 
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 

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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 

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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 

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proper administration of any matter administered by the taxing jurisdiction, or upon order of any court, 
or as otherwise allowed in this ordinance.   

(c) Nothing herein shall prohibit the disclosure of the fact that a taxpayer has or has not purchased a 
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.   

(c) If no appeal is made on or before the date fixed in such notice, or if such appeal is not sufficient in 
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 

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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.   

(c) If said applicant desires to appear before the municipal governing body to show cause why said 
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.   

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(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.   

(c) The municipal governing body shall set a time for hearing on the matter of revoking or refusing to 
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 12 of 61 
 

(c) The municipality shall either grant or deny a petition for refund within six months from the date the 
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 

             Adult Day Care (Services for the Elderly and Persons with 
624120       Disabilities)                                                                               $175 

                                  Page 13 of 61 
 

541810    Advertising Agencies                                            $150 

541870    Advertising for distributing hand bills                             $50 

          Advertising for soliciting other commercial ads (Direct 
541860    Mail Advertising)                                                   $75 

          Advertising soliciting ads in telephone directories and 
511120    periodicals                                                     $150 

                                                                              $75 

                                                                  In addition to all other taxes 
312122    Alcohol - Beer Off Premises Only                        whether Federal, State or Local 

                                                                              $75 

                                                                  In addition to all other taxes 
312121    Alcohol - Beer On Premises Only                         whether Federal, State or Local 

                                                                          $275 

                                                                  In addition to all other taxes 
312132    Alcohol - Beer Wholesale Distributor                    whether Federal, State or Local 

                                                                          $375 

                                                                  In addition to all other taxes 
312132.02 Alcohol - Beer & Wine Wholesale Distributor             whether Federal, State or Local 

                                                                  $150 + 5% of purchases 

                                                                  Payment for this tax is to be 
                                                                  made by the 20 thof the month 

                                                                  following the month the 
                                                                  purchases were made, and must 
                                                                  be accompanied by a sworn 
                                                                  statement specifying the amount 
312141    Alcohol - Liquor On or Off Premises                             purchased 

                                                                              $75 

                                                                  In addition to all other taxes 
312131    Alcohol - Wine Off Premises Only                        whether Federal, State or Local 

312131    Alcohol - Wine On Premises Only                                     $75 

                               Page 14 of 61 
 

                                                                 In addition to all other taxes 
                                                                 whether Federal, State or Local 

                                                                 $275 

                                                                 In addition to all other taxes 
312132.01 Alcohol - Wine Wholesale Distributor                   whether Federal, State or Local 

                                                                 $300.00 
          Alcohol - Bars, Lounge, Nightclubs, Pubs (primarily 
          engaged in preparing and serving alcoholic beverages,  In addition to all other taxes 
722410    may provide limited food services)                     whether Federal, State or Local 

                                                                 $600                                   License 
          Alcohol - Package Stores Beer, Wine, and Liquor Stores from Alabama ABC Board 
445310    (only)                                                 Required 

          Animal Grooming  (boarding, grooming, sitting, and 
812910    training)                                              $100 

541310    Architect (Architectural Services)                     $200 

                                                                 $200 

541320    Architectural Landscape Services                       State Registration Required 

541110    Attorney                                               $200 

          Auction Houses  –General merchandise, Ordinary 
453998    Merchandise, Livestock                                 $175 

811121    Automotive Body and Paint                              $150 

                                                                 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 
441110    Automotive Dealers New 
                                                                 fee with a maximum of $5000.00. 
                                                                 Schedule “A”                            
441120    Automotive Dealers Used 
                                                                 Yearly Gross receipts up to 

                                     Page 15 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. 

       Automotive Glass Replacement Shops (replacing, 
811122 repairing and/or tinting)                                  $150 

                                                              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) 
441310 Automotive Parts and Accessories Stores                equals (=) license fee with a 
                                                              maximum of $5000.00. 
                                                                  $10 

                                                              State Regulated per 11-51-130 of 
522111 Bank Branch Or ATM  –Not Main Office Of Bank           the Code of Alabama 

                                                                  $125 

                                                              State Regulated per 11-51-130 of 
522101 Bank Main Office  –Not Branch Location or ATM          the Code of Alabama 

523110 Banking - Investment and Securities Dealing                $150 

       Banking - Mortgage/Loan Companies Real Estate Credit 
522292 (home equity lending, mortgage companies or banking        $150 

                                                                  $10 

                                                              State Regulated per 11-51-131 of 
522121 Banking - S&L Branch Or ATM  –Not Main Office Of S&L   the Code of Alabama 

522120 Banking - Savings & Loans  –Not Branch Location Or ATM     $125 

                                     Page 16 of 61 
 

                                                             State Regulated per 11-51-131 of 
                                                             the Code of Alabama 

                                                             $100 for one operator or chair 

                                                             plus $50 for each additional 
812111  Barber Shop                                          operator or chair 

                                                             $100 for one operator or chair 

                                                             plus $50 for each additional 
812112  Beauty Salon                                         operator or chair 

                                                             $500 for first table plus $250 for 
713990  Billiard or Pool Tables                              each additional table. 

812990  Bondsmen  
                                                             $150 
                                                             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 
451211  Book Stores                                          fee with a maximum of $5000.00. 

                                                             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 
312112  Bottlers   
                                                             $5000.00. 
713950  Bowling Centers                                      $100 for each lane 

                                                             Schedule “A”                            
        Building Material (home centers, building materials, 
                                                             Yearly Gross receipts up to 
444110  home improvement) 
                                                             $100,000.00 equals (=) $100.00 

                                 Page 17 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. 

        Buses (tours, scenic and sightseeing, trolleys, horse-
487110  drawn carriage rides)                                      $150 

                                                                   5% of gross operating revenue or 
515210  Cable TV:  (a) For companies non-franchised by the City.   maximum allowed by State 

                                                                   5% of gross operating revenue or 
515210.01    Cable TV:  (b) For franchised companies.              maximum allowed by State 

        Car Washes / Detail (Coin Operated or Physical) 
        (automotive detail shops, mobile car and truck washes, 
811192  car washes)                                                $150 

                                                                   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 (+) 
        Caterers (prepare food at off-premise site and transport  $100 (flat fee) equals (=) license 
722320  meals and snacks to events)                                fee with a maximum of $5000.00. 

                                                                   $175 

                                                                   License required by Alabama 
624410  Child Day Care Services / Nurseries                        Department of Human Resources 

        Coal and Wood Dealers (firewood, bottled gas, fuel and 
454310  heating oil)                                               $50 

        Collection Service  –Collection Agency, Debt Collector 
        (account or delinquent account collections, tax 
561440  collections services, bill or debt collection services)    $50 

                                        Page 18 of 61 
 

          Computer Programmer Professional License (Individual 
541511    and/or Firm)                                                $200 

          Consultant - Independent including mobile sales, 
446111    cosmetics, jewelry, and home party/sales                    $50 

541611    Consultants (Travel, Financial, Management, etc.)           $150 

          Contractor - Cabinet Makers (household furniture 
337125    manufacturing except wood and metal)                        $150 

          Contractor  Chimney, Gutter, Drain Swimming Pool 
561790    Cleaning Services                                           $150 

                                                                      $150 
          Contractor - Construction - Commercial and Institutional 
236220    Building                                                    State Certification is required 

          Contractor - Drywall and Insulation (Drywall, plaster 
          work and building insulation work.  Acoustical ceiling tile 
          and panel installation, lathing, drop ceiling installation, 
238310    soundproofing, firestop, fresco, taping and finishing)      $150 

                                                                      $150 

238210    Contractor - Electrical and Other Wiring Installation       State Certification is required 

          Contractor - Finish Carpentry (cabinets, molding or trim, 
          countertop, paneling, door and window frame 
          construction, garage door installation, window and door 
238350    installation)                                               $150 

238330    Contractor - Flooring                                       $150 

238130    Contractor - Framing Under Homebuilder Supervision          $150 

                                                                      $150 

                                                                      State Certification is required List 
236220.01 Contractor - General                                        of sub-contractors required 

238150    Contractor - Glass and Glazing                              $150 

          Contractor - Highway, Street and  Bridge (airport 
          runway, highway line painting, traffic lanes or parking lot 
237310                                                                $150 
          lines painting, pothole filling, resurfacing highway, road, 

                                          Page 19 of 61 
 

        street or bridge, and guardrail construction) 

561720  Contractor - Janitorial Services                             $150 

        Contractor - Masonry (block laying, marble, granite, and 
        slate exterior, bricklaying, masonry, pointing, cleaning, 
        or caulking, concrete block laying, stucco, and 
238140  foundation building (brick, stone or block)                  $150 

        Contractor - Plumbing and Heating and Air Conditioning 
        (HVAC) (lawn and fire sprinkler installation, sewer           

        hookup and connection, cooling tower installation, 
                                                                     $150 
        heating, ventilation, duct work Installation, fireplace, 
238220  natural gas installation, furnace installation)              State Certification is required 

        Contractor - Roofing (painting, spraying, or coating, 
                                                                      
        sheet metal roofing installation, shake and shingle 
238160  installation, skylight installation)                         $150 

        Contractor - Siding (downspout, gutter, and gutter guard 
        installation, fascia, and soffit installation, vinyl, wood, 
238170  aluminum siding installation)                                $150 

        Contractor - Sign Painters - Other Services Related to 
        Advertising (sign lettering and painting, display lettering, 
541890  store window dressing, keychains, magnets)                   $150 

238910  Contractor - Site Preparation                                $150 

        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 
238990  brick and block and house mover)                             $150 

                                                                     Schedule “A”                            
                                                                     Yearly Gross receipts up to 
                                                                     $100,000.00 equals (=) $100.00 
                                                                     license fee.                               
                                                                     Yearly Gross receipts over 
        Convenience, Food and Beverage and Grocery, and 
                                                                     $100,000.00 equals = total gross 
        Commodities (limited line of goods including milk, bread, 
                                                                     receipts minus (-) $100,000 
445120  soda, and snacks)  
                                                                     multiplied by (x) .00075 plus (+) 

                                       Page 20 of 61 
 

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

492110     Couriers                                                                     $150 

                                                                                Schedule “I”                 Delivery 
                                                                                Gross Receipts less than $10,000 
                                                                                        = no license 

                                                                                Delivery Gross Receipts over 
999999.00  Delivery into the city                                               $10,000 = license fee of $100 

           Dry Cleaning and/or Pressing Clothing (Dry cleaning and 
812320     Laundry Services except coin-operated)                                       $175 

561311     Employment Placement Agencies                                                $150 

                                                                                        $200 

541330     Engineer (Engineering Services)                                      State License Required 

           Equipment Repair & Maintenance Commercial and 
           Industrial Machinery and Equipment (except auto and 
811310     electronic) Repair and Maintenance                                           $100 

525.00     Estate Sale Management                                                       $200 

                                                                                     $375 per day 

711190     Event Entertainment - Carnivals (a) per day                          Must  be purchased at city hall 

                                                                                     $1,500 per week 

711190.01  Event Entertainment - Carnivals per week                             Must  be purchased at city hall 

           Event Entertainment - Concerts or Entertainments: To be 
           levied on the person or group providing the concert or 
                                                                                     $100 per event 
           entertainment, and not on the person or group 
713.03     providing the venue  –per event                                      Must be purchased at city hall 

           Event Entertainment - Machines:  Coin operated, 
713120     amusement, game and music                                                    $35  

                                                                                        $100 
561710     Exterminators and Pest Control Services 
                                                                                State license/certification 

                                       Page 21 of 61 
 

                                                                 required 

        Farriers (activities for animal production, semen banks, 
115210  boarding, branding, breeding, hoof trimming)  
                                                                          $100 
453220  Flea Market (rental of booths)                           $30 per booth 

        Flea Market Items (Used Merchandise sales, books, 
453310  consignment)                                                      $175 

                                                                 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 
453110  Florists                                                 fee with a maximum of $5000.00. 

                                                                 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 (+) 
        Food Service Companies (food concession, cafeteria       $100 (flat fee) equals (=) license 
722310  food service)                                            fee with a maximum of $5000.00. 

        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 
812210  undertaker services)                                              $200 

811111  Garages, Mechanic, Auto Repair (general repair)                   $175 

                                                                 Schedule “D”                        3% of 
                                                                 gross receipts.  (See 11-51-129 of 
221210  Gas Companies  
                                                                 the 1975 Alabama Code) 

                                        Page 22 of 61 
 

                                                                Schedule “E”              Wholesale, 
                                                                $100 plus (+) $0.02 per gallon 
                                                                sold or delivered.  Payment of 
                                                                this tax is to be made by the 20 th

                                                                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 
424720  Gasoline 
                                                                            Ord.  93L) 
                                                                         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 
452990  General Merchandise Stores                              fee with a maximum of $5000.00. 

541430  Graphic Design Services                                                $100 

713940  Gym Fitness and Recreational                                           $150 

        Healthcare - Ambulances - Each ambulance that services  $150 for the first ambulance  
621910  pick up inside the City                                 $100 for each additional 

        Healthcare - Assisted Living Facility (without on-site 
        nursing care, without nursing care, and rest homes 
623312  without nursing care                                                   $200 

623311  Healthcare - Assisted Living Facility with nursing care                $200 

621310  Healthcare - Chiropractors                                             $200 

        Healthcare - Dental Laboratories (Bridges custom made, 
339116                                                                         $150 
        Dental Labs, Dentures custom made, Orthodontic 

                                      Page 23 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 

                                                                  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 
621492  Healthcare - Kidney Dialysis Centers                      fee with a maximum of $5000.00. 

        Healthcare - Lab Facility, Lab Tech (local or mobile) 
        Medical Laboratories (blood, pathology, bacteriological, 
621511  forensic, medical testing)                                $125 

623110  Healthcare - Nursing Home With Nursing Care               $200 

621320  Healthcare - Optometrist                                  $200 

                                                                  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 (+) 
        Healthcare - Pharmacy and Drug Stores (Health &           $100 (flat fee) equals (=) license 
446110  Personal Care, Cosmetics, Health Food)                    fee with a maximum of $5000.00. 

        Healthcare - Physical, Occupational, Speech Therapists 
621340  and Audiologists                                          $200 

621111  Healthcare - Physicians except Mental Health Specialists  $200 

621112  Healthcare - Physicians Mental Health Specialists         $200 

                                    Page 24 of 61 
 

621391  Healthcare - Podiatrist                                $200 

621330  Healthcare - Psychologist                              $200 

        Healthcare - Therapist (Independent no permanent 
541112  Facility)                                              $200 

        Healthcare - Veterinarian Services (Individual and/or 
541940  Firm)                                                  $200 

                                                               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 
721110  Hotels                                                 fee with a maximum of $5000.00. 

454110  In Home Sales                                          $150 

        Independent Schools and Specialty Training and 
611699  Education                                              $200 

        Inspectors - Home (Residential and Commercial Building 
541350  Inspection Services)                                   $150 

        Instructor  –Gymnastic, Martial Arts, Exercise, Art, 
611620  Fitness, Dance, Hobbies etc.                           $150 

                                                               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 
524.01  Insurance  –All Other  
                                                               accompany payment.  Both are 

                                        Page 25 of 61 
 

                                                                    due by March 2 of each year for 
                                                                    the preceding year.  (See 11-51-
                                                                    120/123 of the 1975 Alabama 
                                                                               Code) 

                                                                    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 
524.00    Insurance- Fire and Marine                                    Alabama Code) 

          Insurance Agencies and Brokerages (agencies, 
524210    brokerages, brokers)                                                 $175 

541410    Interior Design Service                                              $100 

          Landscaping Services (planting trees, shrubs, plants, 
          lawns, or gardens and maintenance, design of landscape 
                                                                               $150 
          and construction of walkways, retaining walls, decks, 
561730    fences, ponds,  & chemicals)                              State Certification Required 

                                                                    Schedule “G”                      Self-
                                                                    service, coin-operated- Up to ten 
                                                                    machines $100 plus (+) $5 for 
812310    Laundry (Coin-operated laundries and drycleaners)         each additional machine 

561730.01 Lawn Care, (grass cutting only, no chemicals or planting)            $75 

                                                                        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 
          Linen Supply (rental or contract basis laundered items 
                                                                    receipts minus (-) $100,000 
          such as table and bed linens, towels, diapers, uniforms, 
                                                                    multiplied by (x) .00075 plus (+) 
812331    and gowns) 
                                                                    $100 (flat fee) equals (=) license 

                                         Page 26 of 61 
 

                                        fee with a maximum of $5000.00. 

                                                                  $100                                       
                                                                  Requires Certifications from the 
                                                                  Electronic Security Board of 
561622    Locksmiths                                              Licensure of Alabama 

                                                                  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 
          Lumber Yards (other building material dealers, electrical  multiplied by (x) .00075 plus (+) 
          supply, fencing, plumbing supply, prefabricated building  $100 (flat fee) equals (=) license 
444190    dealers, glass)               fee with a maximum of $5000.00. 

                                                                  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 
332710    Machine Shop                  fee with a maximum of $5000.00. 

454210    Machines:  Vending, Snacks, Drinks & Weighing Machine   $35 each 

                                                                  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 
311000    Manufacturers  
                                        fee with a maximum of $5000.00. 
                                                                  $225 One Therapist & Facility, 
812199.02 Massage Therapy               plus $50 each additional operator 

                          Page 27 of 61 
 

                                                          State License is required 

                                                          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 
          Mobile Food Services (ice cream, mobile food    multiplied by (x) .00075 plus (+) 
          concession stands, mobile canteens, mobile refreshment  $100 (flat fee) equals (=) license 
722330    stands, mobile food carts, mobile snack stands) fee with a maximum of $5000.00. 

423990    Monuments                                       $100 

          Motion Picture and Video Distribution and/or 
512120    Production                                      $150 

484230    Motor Vehicle Carriers (specialized freight)    $100 

484210    Moving (household and office)                   $100 

                                                          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 
484210.01 Moving and Storage PODS (portable on demand storage)  fee with a maximum of $5000.00. 

          Music Studio  –Recording, Producing, Promoting, 
512250    Distribution etc.                               $150 

                                                          $100 for one operator or chair 

                                                          plus $50 for each additional 
812113    Nail Salon                                      operator or chair 

                                                          Schedule “A”                            
                                                          Yearly Gross receipts up to 
511110    Newspapers and Job Printing 
                                                          $100,000.00 equals (=) $100.00 

                                        Page 28 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. 

          Pawn Shops / Brokers / Title Pawn / Merchandise / 
          Check Cashing All Other Non-depository Credit 
          Intermediation (short term credit, consumer cash 
522298    lending and Pawn Shops)                                       $300 

454391    Peddler, Curb Market, Temporary Site (local)                  $150 

                                                                        $300 

                                                                   Copy of Driver’s License Required                            
                                                                   Register with Police Dept.       
454391.01 Peddler, Door to Door Solicitation  –Transient           Dawn till Dusk Only 

          Photographers (Other no Permanent Studios 
          Independent Artists, Writers, and Performers (actors, 
          actresses, announcers, artists, authors, ballet dancers, $50 per week 
          cameramen, cartoonists, comedians, directors, disc 
                                                                        or 
          jockeys,  music arrangers and directors, storytellers, 
711510    taxidermists, etc.)                                      $250 per year 

          Photographers:  (a) Studio permanently within the City 
541921    (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 

                                                                   $125 per agency + $75 for each 
531210    Real Estate Agencies (agents)                                 agent 

531320    Real Estate Appraisers                                        $75 

                                         Page 29 of 61 
 

                                                                    License required from Alabama 
                                                                    Real Estate Appraiser Board 

                                                                             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 
        Rental  –Airbnb, Bed and Breakfast and All Other            multiplied by (x) .00075 plus (+) 
        Travelers Accommodations (guest houses, tourist             $100 (flat fee) equals (=) license 
721199  homes, cabins and cottages, youth hostels)                  fee with a maximum of $5000.00. 

532289  Rental  –All Other Consumer Goods                                      $150 

        Rental  –Leasing Vehicles on and off Road and Passenger 
532112  Car Leasing (Long term)                                                $150 

532420  Rental  –Leasing Furniture, Equipment, Consumer Goods                  $150 

                                                                             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 
531130  Rental  –Mini-warehouses and self-storage units             fee with a maximum of $5000.00. 

        Rental  –Mobile Home Park (mobile home sites, vacant 
531190  lots, flea market space, and grazing, farm, or forest land)     $50.00 Each Unit 

        Rental of Real Estate (apartments, duplex, houses, 
531110  cottage, houses, mobile home, town house rentals)               $50.00 per Unit per year 

                                                                             Schedule “A”                            
                                                                    Yearly Gross receipts up to 
                                                                    $100,000.00 equals (=) $100.00 
722511  Restaurants Full-Service  
                                                                               license fee.                               

                                     Page 30 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 

                                                                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 
722513  Restaurants Limited-Service  (fast food, drive through) Required 

                                                                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 
517410  Satellite Telecommunications                            fee with a maximum of $5000.00. 

321113  Saw Mills, Custom, Grist, or Planing Mills              $200 

        Security Guard Services (Security Guards and Patrol 
561612  Services, bodyguard, guard dog and parking security)    $175 

        Security System Services Installation and Monitoring 
                                                                $150 
        (burglar and fire alarms, installation, repair, or 
561621  monitoring of electronic security alarm systems)        State License is required 

                                     Page 31 of 61 
 

                                                                       $150 

                                                                       State Certification is required 

                                                                       Shelby County Health 
          Septic Tank and Related Services (pumping, renting and       Department approval is also 
562991    /or servicing portable toilets) (installation under 238910)  required to operate 

512240    Sound Recording Studios                                      $150 

          Spa  –permanent facility, nail tech, cosmetologist etc. 
          (day spa, hair removal, saunas, ear piercing, hair           $225 One Therapist & Facility, 
          replacement, or weaving services, tanning, message,     plus $50 each additional operator                                    
812199    permanent makeup)                                            Proper Certification is required 

                                                                       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 
          Specialty Food and Drink (ice cream, frozen yogurt,          multiplied by (x) .00075 plus (+) 
          cookies, popcorn, bagels, doughnuts, or pretzels and         $100 (flat fee) equals (=) license 
722515    nonalcoholic beverages)                                 fee with a maximum of $5000.00. 

541360    Surveyor and Mapping Services                                $150 

                                                                       $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 
812199.01 Tattoo Shop / Artist / Body Piercers 
                                                                  and body piercers licensed by the 

                                         Page 32 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. 

                                                                   $100 for first vehicle plus $50 for 
485310  Taxi Cabs  –Limousine                                      each additional vehicle 

        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 
561422  services)                                                       $175 

517002  Telephone Companies: (a) Per local exchange                     $225 

        Telephone Companies: (b) Per intrastate long distance 
517003  exchange                                                        $75 

517911  Telephone Pre-Paid Cards                                        $75 

                                                                   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 (+) 
441320  Tire Shop (new and used, repair and maintenance)  
                                                                   $100 (flat fee) equals (=) license 

                                  Page 33 of 61 
 

                                                              fee with a maximum of $5000.00. 

524.02    Title Insurer                                                  $100 

                                                                       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 
484121    Trucking Companies, hauling, leasing and sales      fee with a maximum of $5000.00. 

484121.01 Trucking Companies, hauling, leasing (no sales)                $100 

          TV and Radio Repair Shops (electronics repair and 
          maintenance, television, stereos, speakers, video 
811211    recorders, radios and cameras)                                 $100 

811420    Upholstery (refinishing, repair and restoring)                 $100 

532282    Video Rental (prerecorded movies and games)                    $200 

                                                                       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 
562111    Waste Collection  –Trash, debris, brush, or rubble  fee with a maximum of $5000.00. 

                                                              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 (+) 
424990    Wholesale Selling  
                                                              $150.00 (flat fee) equals (=) 

                                    Page 34 of 61 
 

                                                                    license fee with a maximum of 
                                                                    $5000.00. 
                                                                    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) 
321999    Woodwork Factories and Fence Manufacturers                equals (=) license fee with a 
                                                                    maximum of $5000.00. 
488410    Wrecker Service  –Towing                                  $150 per wrecker 

          Unclassified miscellaneous business services not 
999999.01 elsewhere classified                                           $75 

          Unclassified miscellaneous personal services not 
999999.02 elsewhere classified                                           $75 

 19       Tobacco Products: (a) Cigarettes  –For packages 1-20           $0.10 

 19       Tobacco Products: (a) Cigarettes  –For packages 21-40          $0.20 

 19       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 thof each month, for sales of 

 19       the preceding month.                                            

          Tobacco Products:  Cigars, etc.: (a) For packages of 1-
 19       20 cigars                                                      $0.04 

 19       Tobacco Products:  Cigars, etc.: (b) For packages 21-40        $0.08 

 19       Tobacco Products:  Cigars, etc.: € For packages over 40        $0.12 

          Tobacco Products:  (d) For pouches or cans or similar 
 19                                                                      $0.04 
          containers of chewing, or loose, or pipe tobacco or snuff 

                                           Page 35 of 61 
 

         or other tobacco products of up to four ounces  

 19      Tobacco Products:  € For heavier pouches or cans                    $0.08 

 19      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 thof each month, for sales of 

 19      the preceding month.                                                 

         Other Tobacco Products:  (a) For all tobacco products 
 19      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 thof each month, for sales of 

 19      the preceding month.                                                 

Numeric Listing 

Schedule Description                                                Amount / Schedule 

 Code                                                                         

         Farriers (activities for animal production, semen banks, 
115210   boarding, branding, breeding, hoof trimming)  
                                                                             $100 
                                                                    Schedule “D”                         3% of 
                                                                    gross receipts.  (See 11-51-129 of 
221210   Gas Companies  
                                                                    the 1975 Alabama Code) 
236220                                                                       $150 
         Contractor - Construction - Commercial and Institutional 

                                          Page 36 of 61 
 

          Building                                                     State Certification is required 

                                                                       $150 

                                                                       State Certification is required 

236220.01 Contractor - General                                         List of sub-contractors required 

          Contractor - Highway, Street and Bridge (airport 
          runway, highway line painting, traffic lanes or parking 
          lot lines painting, pothole filling, resurfacing highway, 
237310    road, street or bridge, and guardrail construction)          $150 

238130    Contractor - Framing Under Homebuilder Supervision           $150 

          Contractor - Masonry (block laying, marble, granite, and 
          slate exterior, bricklaying, masonry, pointing, cleaning, 
          or caulking, concrete block laying, stucco, and 
238140    foundation building (brick, stone or block)                  $150 

238150    Contractor - Glass and Glazing                               $150 

          Contractor - Roofing (painting, spraying, or coating, 
                                                                        
          sheet metal roofing installation, shake and shingle 
238160    installation, skylight installation)                         $150 

          Contractor - Siding (downspout, gutter, and gutter 
          guard installation, fascia, and soffit installation, vinyl, 
238170    wood, aluminum siding installation)                          $150 

                                                                       $150 

238210    Contractor - Electrical and Other Wiring Installation        State Certification is required 

          Contractor - Plumbing and Heating and Air Conditioning 
          (HVAC) (lawn and fire sprinkler installation, sewer           

          hookup and connection, cooling tower installation, 
                                                                       $150 
          heating, ventilation, duct work Installation, fireplace, 
238220    natural gas installation, furnace installation)              State Certification is required 

          Contractor - Drywall and Insulation (Drywall, plaster 
          work and building insulation work.  Acoustical ceiling tile 
          and panel installation, lathing, drop ceiling installation,  
238310    soundproofing, firestop, fresco, taping and finishing)       $150 

                                          Page 37 of 61 
 

238330  Contractor - Flooring                                     $150 

        Contractor - Finish Carpentry (cabinets, molding or trim, 
        countertop, paneling, door and window frame 
        construction, garage door installation, window and door 
238350  installation)                                             $150 

238910  Contractor - Site Preparation                             $150 

        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 
238990  brick and block and house mover)                          $150 

                                                                  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 
311000  Manufacturers  
                                                                  fee with a maximum of $5000.00. 
                                                                  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 
312112  Bottlers   
                                                                  $5000.00. 
                                                                  $75 

                                                                  In addition to all other taxes 
312121  Alcohol - Beer On Premises Only                           whether Federal, State or Local 

                                                                  $75 
312122  Alcohol - Beer Off Premises  
                                                                  In addition to all other taxes 

                                       Page 38 of 61 
 

                                                                   whether Federal, State or Local 

                                                                   $75 

                                                                   In addition to all other taxes 
312131    Alcohol - Wine Off Premises Only                         whether Federal, State or Local 

                                                                   $75 

                                                                   In addition to all other taxes 
312131    Alcohol - Wine On Premises Only                          whether Federal, State or Local 

                                                                   $275 

                                                                   In addition to all other taxes 
312132    Alcohol - Beer Wholesale Distributor                     whether Federal, State or Local 

                                                                   $275 

                                                                   In addition to all other taxes 
312132.01 Alcohol - Wine Wholesale Distributor                     whether Federal, State or Local 

                                                                   $375 

                                                                   In addition to all other taxes 
312132.02 Alcohol - Beer & Wine Wholesale Distributor              whether Federal, State or Local 

          Alcohol - Liquor On or Off Premises - Payment for this 
          tax is to be made by the 20 thof the month following the 

          month the purchases were made, and must be 
                                                                    
          accompanied by a sworn statement specifying the 
312141    amount purchased                                         $150 + 5% of purchases 

321113    Saw Mills, Custom, Grist, or Planing Mills               $200 

                                                                   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) 
321999    Woodwork Factories and Fence Manufacturers               equals (=) license fee with a 
                                                                   maximum of $5000.00. 

                                           Page 39 of 61 
 

                                                                        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 
332710  Machine Shop                                           fee with a maximum of $5000.00. 

        Contractor - Cabinet Makers (household furniture                      $150 
337125  manufacturing except wood and metal)  

        Healthcare - Dental Laboratories (Bridges custom made, 
        Dental Labs, Dentures custom made, Orthodontic 
339116  Appliance custom made, custom made Teeth)                             $150 

423990  Monuments                                                             $100 

                                                               Schedule “E”              Wholesale, 
                                                               $100 plus (+) $0.02 per gallon 
                                                               sold or delivered.  Payment of 
                                                               this tax is to be made by the 20 th

                                                               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 
424720  Gasoline 
                                                                           Ord.  93L) 
                                                               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 
424990  Wholesale Selling  
                                                               multiplied by (x) .00075 plus (+) 

                           Page 40 of 61 
 

                                                         $150.00 (flat fee) equals (=) 
                                                         license fee with a maximum of 
                                                         $5000.00. 
                                                         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 
441110 Automotive Dealers New 
                                                         fee with a maximum of $5000.00. 
                                                         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 
441120 Automotive Dealers Used                           fee with a maximum of $5000.00. 

                                                         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) 
441310 Automotive Parts and Accessories Stores           equals (=) license fee with a 
                                                         maximum of $5000.00. 
                                                         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 
441320 Tire Shop (new and used, repair and maintenance)  
                                                         multiplied by (x) .00075 plus (+) 

                               Page 41 of 61 
 

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

                                                            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 (+) 
       Building Material (home centers, building materials, $100 (flat fee) equals (=) license 
444110 home improvement)                                    fee with a maximum of $5000.00. 

                                                            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 
       Lumber Yards (other building material dealers, electrical  multiplied by (x) .00075 plus (+) 
       supply, fencing, plumbing supply, prefabricated building  $100 (flat fee) equals (=) license 
444190 dealers, glass)                                      fee with a maximum of $5000.00. 

                                                            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 
       Convenience, Food and Beverage and Grocery, and      multiplied by (x) .00075 plus (+) 
       Commodities (limited line of goods including milk,   $100 (flat fee) equals (=) license 
445120 bread, soda, and snacks)                             fee with a maximum of $5000.00. 

                                                            $600 

       Alcohol - Package Stores Beer, Wine, and Liquor Stores  License from Alabama ABC Board 
445310 (only)                                               Required 

                                                            Schedule “A”                            
446110 
       Healthcare - Pharmacy and Drug Stores (Health &      Yearly Gross receipts up to 

                                 Page 42 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. 

       Consultant - Independent including mobile sales, 
446111 cosmetics, jewelry, and home party/sales         $50 

                                                        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 
451211 Book Stores                                      fee with a maximum of $5000.00. 

                                                        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 
452990 General Merchandise Stores                       fee with a maximum of $5000.00. 

                                                        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 (+) 
453110 Florists  
                                                        $100 (flat fee) equals (=) license 

                                   Page 43 of 61 
 

                                                                 fee with a maximum of $5000.00. 

453220    Flea Market (rental of booths)                          $30 per booth 

          Flea Market Items (Used Merchandise sales, books, 
453310    consignment)                                                 $175 

          Auction Houses  –General merchandise, Ordinary 
453998    Merchandise, Livestock                                       $175 

454110    In Home Sales                                                $150 

454210    Machines:  Vending, Snacks, Drinks & Weighing Machine   $35 each 

484230    Motor Vehicle Carriers (specialized freight)                 $100 

          Coal and Wood Dealers (firewood, bottled gas, fuel and 
454310    heating oil)                                                 $50 

454391    Peddler, Curb Market, Temporary Site (local)                 $150 

                                                                       $300 

                                                                 Copy of Driver’s License Required                        
                                                                  Register with Police Dept.       
454391.01 Peddler  –Door to Door Solicitation  –Transient         Dawn till Dusk Only 

482111    Railroads                                               $100 + 10 per passenger car 

                                                                  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 
484121    Trucking Companies, hauling, leasing and sales         fee with a maximum of $5000.00. 

484121.01 Trucking Companies, hauling, leasing (no sales)              $100 

484210    Moving (household and office)                                $100 

                                                                  Schedule “A”                            
484210.01 
          Moving and Storage PODS (portable on demand             Yearly Gross receipts up to 

                                          Page 44 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. 

                                                              $100 for first vehicle plus $50 for 
485310  Taxi Cabs - Limousine                                 each additional vehicle 

        Buses (tours, scenic and sightseeing, trolleys, horse-
487110  drawn carriage rides)                                             $150 

488410  Wrecker Service - Towing                              $150 per wrecker 

492110  Couriers                                                          $150 

                                                              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 
 524.00 Insurance- Fire and Marine                            Alabama Code) 

                                                              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 
 524.01 Insurance  –All Other  
                                                              due by March 2 of each year for 

                                    Page 45 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 

                                                                    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 
511110   Newspapers and Job Printing                             fee with a maximum of $5000.00. 

         Advertising soliciting ads in telephone directories and 
511120   periodicals                                                $150 

         Motion Picture and Video Distribution and/or 
512120   Production                                                 $150 

512240   Sound Recording Studios                                    $150 

         Music Studio  –Recording, Producing, Promoting, 
512250   Distribution etc.                                          $150 

                                                                 5% of gross operating revenue or 
515210   Cable TV:  (a) For companies non-franchised by the City.   maximum allowed by State 

                                                                 5% of gross operating revenue or 
515210.01    Cable TV:  (b) For franchised companies.               maximum allowed by State 

517002   Telephone Companies: (a) Per local exchange                $225 

         Telephone Companies: (b) Per intrastate long distance 
517003   exchange                                                   $75 

                                                                    Schedule “A”                            
                                                                    Yearly Gross receipts up to 
                                                                    $100,000.00 equals (=) $100.00 
517410   Satellite Telecommunications 
                                                                    license fee.                               

                                      Page 46 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 

                                                                       $125 

                                                             State Regulated per 11-51-130 of 
522101 Bank Main Office  –Not Branch Location or ATM               the Code of Alabama 

                                                                       $10 

                                                             State Regulated per 11-51-130 of 
522111 Bank Branch Or ATM  –Not Main Office Of Bank                the Code of Alabama 

                                                                       $125 

       Banking - Savings & Loans  –Not Branch Location Or    State Regulated per 11-51-131 of 
522120 ATM                                                         the Code of Alabama 

                                                                       $10 

                                                             State Regulated per 11-51-131 of 
522121 Banking - S&L Branch Or ATM  –Not Main Office Of S&L        the Code of Alabama 

       Banking - Mortgage/Loan Companies Real Estate Credit 
522292 (home equity lending, mortgage companies or banking             $150 

       Pawn Shops / Brokers / Title Pawn / Merchandise / 
       Check Cashing All Other Non-depository Credit 
       Intermediation (short term credit, consumer cash 
522298 lending and Pawn Shops)                                         $300 

523110 Banking - Investment and Securities Dealing                     $150 

       Insurance Agencies and Brokerages (agencies, 
524210 brokerages, brokers)                                            $175 

                                                                       Schedule “A”                            
                                                             Yearly Gross receipts up to 
531130 Rental - Mini-warehouses and self-storage units 
                                                             $100,000.00 equals (=) $100.00 

                                     Page 47 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. 

          Rental of Real Estate (apartments, duplex, houses, 
531110    cottage, houses, mobile home, town house rentals            $50.00 per Unit per year 

          Rental - Mobile Home Park (mobile home sites, vacant 
531190    lots, flea market space, and grazing, farm, or forest land) $50.00 Each Unit 

                                                                      $125 per agency + $75 for each 
531210    Real Estate Agencies (agents)                               agent 

531311    Property Managers - Residential  
                                                                      $125 
531312    Property Managers - Nonresidential                          $125 

                                                                      $75 

                                                                      License required from Alabama 
531320    Real Estate Appraisers                                      Real Estate Appraiser Board 

          Rental - Leasing Vehicles on and off Road and Passenger 
532112    Car Leasing (Long term)                                     $150 

532289    Rental - All Other Consumer Goods                           $150 

532420    Rental - Leasing Furniture, Equipment, Consumer Goods       $150 

541110    Attorney                                                    $200 

          Healthcare - Therapist (Independent no permanent 
541112    Facility)                                                   $200 

541211    Accountant / CPA                                            $200 

541211.01 Accounting, bookkeeping, tax preparation                    $150 

541310    Architect (Architectural Services)                          $200 

                                         Page 48 of 61 
 

                                                                  $200 

541320 Architectural Landscape Services                           State Registration Required 

                                                                  $200 

541330 Engineer (Engineering Services)                            State License Required 

       Inspectors - Home (Residential and Commercial Building 
541350 Inspection Services)                                       $150 

541360 Surveyor and Mapping Services                              $150 

541410 Interior Design Service                                    $100 

541430 Graphic Design Services                                    $100 

       Computer Programmer Professional License (Individual 
541511 and/or Firm)                                               $200 

541810 Advertising Agencies                                       $150 

541870 Advertising for distributing hand bills                    $50 

       Photographers:  (a) Studio permanently within the City 
541921 (Photography Studios, Portrait)                            $125 

       Healthcare - Veterinarian Services (Individual and/or 
541940 Firm)                                                      $200 

541990 Professional Services Not Elsewhere Classified             $200 

561311 Employment Placement Agencies                              $150 

       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 
561422 services)                                                  $175 

       Collection Service  –Collection Agency, Debt Collector 
       (account or delinquent account collections, tax 
561440 collections services, bill or debt collection services)    $50 

       Security Guard Services (Security Guards and Patrol 
561612 Services, bodyguard, guard dog and parking security)       $175 

                                       Page 49 of 61 
 

          Security System Services Installation and Monitoring 
                                                                               $150 
          (burglar and fire alarms, installation, repair, or 
561621    monitoring of electronic security alarm systems)              State License is required 

                                                                               $100 

                                                                    Requires Certifications from the 
                                                                    Electronic Security Board of 
561622    Locksmiths                                                    Licensure of Alabama 

                                                                               $100 

561710    Exterminators and Pest Control Services                   State Certification is required 

561720    Contractor - Janitorial Services                                     $150 

          Landscaping Services (planting trees, shrubs, plants, 
          lawns, or gardens and maintenance, design of landscape 
                                                                               $150 
          and construction of walkways, retaining walls, decks, 
561730    fences, ponds,  & chemicals)                              State Certification Required 

561730.01 Lawn Care, (grass cutting only, no chemicals or planting)            $75 

                                                                             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 
562111    Waste Collection  –Trash, debris, brush, or rubble        fee with a maximum of $5000.00. 

                                                                               $150 

                                                                    State Certification is required 

          Septic Tank and Related Services (pumping, renting and        Shelby County Health 
          /or servicing portable toilets) (installation under       Department approval is also 
562991    238910)                                                       required to operate 

532282    Video Rental (prerecorded movies and games)                          $200 

541611    Consultants (Travel, Financial, Management, etc.)                    $150 

                                         Page 50 of 61 
 

        Advertising for soliciting other commercial ads (Direct 
541860  Mail Advertising)                                            $75 

        Contractor - Sign Painters - Other Services Related to 
        Advertising (sign lettering and painting, display lettering, 
541890  store window dressing, keychains, magnets)                   $150 

        Contractor  Chimney, Gutter, Drain Swimming Pool 
561790  Cleaning Services                                            $150 

        Instructor  –Gymnastic, Martial Arts, Exercise, Art, 
611620  Fitness, Dance, Hobbies etc.                                 $150 

        Independent Schools and Specialty Training and 
611699  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 

        Healthcare - Physical, Occupational, Speech Therapists 
621340  and Audiologists                                             $200 

621391  Healthcare - Podiatrist                                      $200 

                                                                     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 
621492  Healthcare - Kidney Dialysis Centers                         fee with a maximum of $5000.00. 

                                        Page 51 of 61 
 

           Healthcare - Lab Facility, Lab Tech (local or mobile) 
           Medical Laboratories (blood, pathology, bacteriological, 
621511     forensic, medical testing)                                                   $125 

621610     Healthcare - Home Health Care Services                                       $150 

           Healthcare - Ambulances - Each ambulance that services               $150 for the first ambulance  
621910     pick up inside the City                                              $100 for each additional 

623110     Healthcare - Nursing Home With Nursing Care                                  $200 

623311     Healthcare - Assisted Living Facility with nursing care                      $200 

           Healthcare - Assisted Living Facility (without on-site 
           nursing care, without nursing care, and rest homes 
623312     without nursing care                                                         $200 

           Adult Day Care (Services for the Elderly and Persons 
624120     with Disabilities)                                                           $175 

                                                                                        $175 

                                                                                License required by Alabama 
624410     Child Day Care Services / Nurseries                                  Department of Human Resources 

                                                                                     $375 per day 

711190     Event Entertainment - Carnivals (a) per day                          Must  be purchased at city hall 

                                                                                     $1,500 per week 

711190.01  Event Entertainment - Carnivals per week                             Must  be purchased at city hall 

           Photographers (Other no Permanent Studios 
           Independent Artists, Writers, and Performers (actors, 
           actresses, announcers, artists, authors, ballet dancers,                  $50 per week 

           cameramen, cartoonists, comedians, directors, disc 
                                                                                        or 
           jockeys,  music arrangers and directors, storytellers, 
711510     taxidermists, etc.)                                                       $250 per year 

           Event Entertainment - Concerts or Entertainments: To 
           be levied on the person or group providing the concert 
                                                                                     $100 per event 
           or entertainment, and not on the person or group 
 713.03    providing the venue  –per event                                      Must be purchased at city hall. 

                                       Page 52 of 61 
 

        Event Entertainment - Machines:  Coin operated, 
713120  amusement, game and music                          $35 

713940  Gym Fitness and Recreational                       $150 

713950  Bowling Centers                                    $100 for each lane 

                                                           $500 for first table plus $250 for 
713990  Billiard or Pool Tables                            each additional table. 

                                                           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 
721110  Hotels                                             fee with a maximum of $5000.00. 

                                                           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 
        Rental - Airbnb, Bed and Breakfast and All Other   multiplied by (x) .00075 plus (+) 
        Travelers Accommodations (guest houses, tourist    $100 (flat fee) equals (=) license 
721199  homes, cabins and cottages, youth hostels)         fee with a maximum of $5000.00. 

                                                           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 (+) 
        Food Service Companies (food concession, cafeteria $100 (flat fee) equals (=) license 
722310  food service)                                      fee with a maximum of $5000.00. 

                                      Page 53 of 61 
 

                                                               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 (+) 
       Caterers (prepare food at off-premise site and transport  $100 (flat fee) equals (=) license 
722320 meals and snacks to events)                             fee with a maximum of $5000.00. 

                                                               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 
       Mobile Food Services (ice cream, mobile food            receipts minus (-) $100,000 
       concession stands, mobile canteens, mobile              multiplied by (x) .00075 plus (+) 
       refreshment stands, mobile food carts, mobile snack     $100 (flat fee) equals (=) license 
722330 stands)                                                 fee with a maximum of $5000.00. 

                                                               $300.00 
       Alcohol - Bars, Lounge, Nightclubs, Pubs (primarily 
       engaged in preparing and serving alcoholic beverages,   In addition to all other taxes 
722410 may provide limited food services)                      whether Federal, State or Local 

                                                               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 
722513 Restaurants Limited-Service  (fast food, drive through) Required 

       Specialty Food and Drink (ice cream, frozen yogurt,     Schedule “A”                            
722515 
       cookies, popcorn, bagels, doughnuts, or pretzels and    Yearly Gross receipts up to 

                                   Page 54 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. 

                                                               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 
722511  Restaurants Full-Service                               Required 

811111  Garages, Mechanic, Auto Repair (general repair)        $175 

811121  Automotive Body and Paint                              $150 

        Automotive Glass Replacement Shops (replacing, 
811122  repairing and/or tinting)                              $150 

        Car Washes / Detail (Coin Operated or Physical) 
        (automotive detail shops, mobile car and truck washes, 
811192  car washes)                                            $150 

        TV and Radio Repair Shops (electronics repair and 
        maintenance, television, stereos, speakers, video 
811211  recorders, radios and cameras)                         $100 

        Equipment Repair & Maintenance Commercial and 
        Industrial Machinery and Equipment (except auto and 
811310  electronic) Repair and Maintenance                     $100  

811420  Upholstery (refinishing, repair and restoring)         $100  

                                   Page 55 of 61 
 

                                                                  $100 for one operator or chair 

                                                                  plus $50 for each additional 
812111    Barber Shop                                             operator or chair 

                                                                  $100 for one operator or chair 

                                                                  plus $50 for each additional 
812112    Beauty Salon                                            operator or chair 

                                                                  $100 for one operator or chair 

                                                                  plus $50 for each additional 
812113    Nail Salon                                              operator or chair 

812191    Healthcare - Diet and Weight Reducing Centers           $100 

          Spa  –permanent facility, nail tech, cosmetologist etc. 
          (day spa, hair removal, saunas, ear piercing, hair      $225 One Therapist & Facility, 
          replacement, or weaving services, tanning, message,     plus $50 each additional operator                                     
812199    permanent makeup)                                       Proper Certification is required 

                                                                  $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. 
812199.01 Tattoo Shop / Artist / Body Piercers 
                                                                  No minor shall be administered 

                                         Page 56 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. 

                                                                  $225 One Therapist & Facility, 
                                                                  plus $50 each additional operator 

812199.02 Massage Therapy                                         State License is required 

          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 
812210    undertaker services)                                         $200 

                                                                  Schedule “G”                       Self-
                                                                  service, coin-operated- Up to ten 
                                                                  machines $100 plus (+) $5 for 
812310    Laundry (Coin-operated laundries and drycleaners)       each additional machine 

          Dry Cleaning and/or Pressing Clothing (Dry cleaning and 
812320    Laundry Services except coin-operated)                       $175 

                                                                  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 
          Linen Supply (rental or contract basis laundered items  multiplied by (x) .00075 plus (+) 
          such as table and bed linens, towels, diapers, uniforms,  $100 (flat fee) equals (=) license 
812331    and gowns)                                              fee with a maximum of $5000.00. 

                                Page 57 of 61 
 

          Animal Grooming  (boarding, grooming, sitting, and 
812910    training)                                                  $100 

812990    Bondsmen  
                                                                     $150 
922150    Probation Services (Parole and Probation)                  $150 

                                                                     Schedule “I”                 Delivery 
                                                                     Gross Receipts less than $10,000 
                                                                     = no license 

                                                                     Delivery Gross Receipts over 
999999.00 Delivery into the city                                     $10,000 = license fee of $100 

          Unclassified miscellaneous business services not 
999999.01 elsewhere classified                                       $75 

          Unclassified miscellaneous personal services not 
999999.02 elsewhere classified                                       $75 

 19       Tobacco Products: (a) Cigarettes - For packages 1-20       $0.10 

 19       Tobacco Products: (a) Cigarettes - For packages 21-40      $0.20 

 19       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 
 19       the preceding month.                                        

          Tobacco Products:  Cigars, etc.: (a) For packages of 1-
 19       20 cigars                                                  $0.04 

 19       Tobacco Products:  Cigars, etc.: (b) For packages 21-40    $0.08 

 19       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 
 19       or other tobacco products of up to four ounces             $0.04 

                                     Page 58 of 61 
 

 19          Tobacco Products:  (e) For heavier pouches or cans           $0.08 

 19          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 
 19          the preceding month.                                          

             Other Tobacco Products:  (a) For all tobacco products 
 19          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 
 19          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"  

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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 thof 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 thday of August, 2018 

                                            Page 60 of 61 
 

_________________________________ 

Mayor Hollie Cost 

Attest: 

_________________________________ 

Herman Lehman, City Clerk 

                                  Page 61 of 61