ORDINANCE NUMBER 11052014-300   
 
COUNCIL MEMBER GOLDSMITH          
 INTRODUCED THE FOLLOWING ORDINANCE 
 
COUNCIL MEMBER GILBERT      
 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 and 09222014-303 
 
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 other 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amendments thereto, are hereby repealed to the extent necessary to give this 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. 
 
  E IT ORDAINED BY THE MAYOR AND COUNCIL OF THE CITY OF 

B 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, 2015, 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 

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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.  
 
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.  
 
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(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 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 

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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, both principals and agents, 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. Posting of a bond equal to 10% of the inventory offered to be 
sold or $5,000 bond, whichever is smaller, for a period of six months after the 
gross sales report is filed with the City Revenue Officer is required. 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 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 

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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 

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

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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 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 

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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 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 

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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 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.  
 
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(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 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 

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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, 

                                                                                      13 
 

before the municipal governing body and shall give the notice of the date, time and 
place of said hearing to the applicant.  
 
(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.  
 
                                                                                     14 
 

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. 
  
(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.  
 
                                                                                    15 
 

 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 

Schedule                       Description                    Amount / Schedule 
Code                                                            

    541211  Accountant / CPA                                  $200 
                                                               
  511.00    Advertising - (a) Soliciting ads in telephone     $150  
            directories.                                       

  511.01    Advertising - (b) For soliciting other commercial $75  
            ads.                                               
                                                               
  511.02    Advertising - (c) For distributing hand bills.    $50 
                                                               
 621910     Ambulances -  Each ambulance that services pick   $150 for the first ambulance  
            up inside the City                                $100 for each additional 
                                                               
    812910  Animal Grooming                                   $100 
                                                               
    541310  Architect                                         $200 
                                                               
    623311  Assisted Living Facility – With Nursing Care      $200 
                                                               
    623312  Assisted Living Facility – Without Nursing Care   $150 
                                                               
    511110  Attorney                                          $200 
                                                               
    541340  Audiologist                                       $200 
                                                               
    541311  Chiropractor                                      $200 
                                                               
                                                                                       16 
  

    541511  Computer Programmer Professional License-                   $200 
                                               (Individual and/or Firm)  
                                                                         
    541210  Dentist Or Orthodontist                                     $200 
                                                                         
   541330   Engineer                                                    $200 
                                                                         
   541350   Home Inspectors                                             $150 
                                                                         
   541360   Surveyor                                                    $150 
                                                                         
   541410   Interior Design Service                                     $100 
                                                                         
   541430   Graphic Design Services                                     $100 
                                                                         
   541111   Physician                                                   $200 
                                                                         
   541113   Psychologist                                                $200 
                                                                         
   541114   Podiatrist                                                  $200 
                                                                         
   541320   Optometrist Or Ophthalmologist                              $200 
                                                                         
   541112   Therapist -  (Independent no permanent Facility)            $200 
                                                                         
                                                                                            $225 
   812199   Spa – Massage therapy , permanent facility, nail            One Therapist & Facility,plus 
            tech, cosmetologist etc                                     $50 each additional operator   
                                                                         
   541940   Veterinarian (Individual and/or Firm)                       $200 
                                                                         
   541990   Professional Services Not Elsewhere Classified              $200 
                                                                         
 339116     Dental Laboratories                                         $75  

                                                                                                 17 
     

   522101    Bank Main Office – Not Branch Location or ATM                 $125 
                                                                            
   522111    Bank Branch Or ATM – Not Main Office Of Bank                  $10 
                                                                            
    522120   Savings & Loans – Not Branch Location Or ATM                               $125 
                                                                     
     522121  S&L Branch Or ATM – Not Main Office Of S&L                    $10 
                                                                            
                                                                    $100  for one operator or chair 
      812112 Barber / Beauty – Shop, Salon                           Plus $50 for each additional 
                                                                           operator or chair  
       
     522391  Check Cashing Company                                         $ 50 
                                                                            
     522292  Mortgage/Loan Companies                                       $150  
                                                                            
    561440   Collection Service – Collection Agency, Debt                  $50   
             Collector                                                      
                                                                            
    312121   Beer On Premises Only   -   In addition to all other          $75 
             taxes whether Federal, State or Local                          
                                                                            
     312122  Beer Off Premises Only   -   In addition to all other         $75 
             taxes whether Federal, State or Local                          
                                                                            
   312131    Wine On Premises Only   -     In addition to all other        $75 
             taxes whether Federal, State or Local                          
                                                                            
             . 
   312131    Wine Off Premises Only   -   In addition to all other         $75 
             taxes whether Federal, State or Local                          
                                                                            
   312141    Liquor  On or Off Premises   -   Payment for this tax   $150 + 5% of purchases 
                        th
             is to be made by the 20  of the month following the            
             month the purchases were made, and must be                     
             accompanied by a sworn statement specifying the                

                                                                                              18 
      

            amount purchased                                             
             
   312132   Beer Wholesale Distributor  -   In addition to all          $275 
            other taxes whether Federal, State or Local                  
                                                                         
  312132.01 Wine Wholesale Distributor   -   In addition to all         $275 
            other taxes whether Federal, State or Local                  
                                                                         
 312132.02  Beer & Wine Wholesale Distributor   -    In addition        $375 
            to all other taxes whether Federal, State or Local           
                                                                         
  713.00    Billiard or Pool Tables:                              $500 for first table plus $250 
                                                                  for each additional table. 
                                                                         
 812990     Bondsmen                                                    $150 
                                                                         
 312112     Bottlers                                             B ($200 +.00075X Gross Over 
                                                                  $60,000          max $5000 
                                                                         
 713950     Bowling Alleys                                              $100 for each lane 
                                                                         
 444110     Building Material                                    A      $100 +.00075X Gross 
                                                                  Over $100,000     max $5000    
   
  485.00    Buses                                                       $150 
                                                                         
  517.00    Cable TV:  (a)  For companies non-franchised by       5% of gross operating 
            the City.                                                   revenues 
                                                                         
  517.01    Cable TV:  (b) For franchised companies.              5% of gross operating 
                                                                        revenue 
                                                                         
 811119     Car Wash /Detail  (Coin Operated or Physical                               $150 
                                                                  
                                                                                            19 
  

     713.01. Carnivals (a)- Must be purchased at city hall       $375 per day * 
                                                                  
      713.02 Carnivals  -  Must  be purchased at city hall       $1,500 per week * 
                                                                  
      454.01 Coal and Wood Dealers                               $50 
                                                                  
      713.03 Concerts or Entertainments: To be levied on the     $100 per event * 
             person or group providing the concert or             
             entertainment, and not on the person or group        
             providing the venue.                                 
             Must be purchased at city hall.                      
                                                                  
      541.00 Consultants – Travel, Financial, Management, etc    $150 
                                                                  
    236119   Contractors – Paving Contractor                     $150 
                                                                  
    236220   Contractors – General Contractor                       $150  * 
                                                                  
   236221    Contractors – Residential Homebuilder                  $150  * 
                                                                  
   236223    Contractors – Pool Installation                     $150 
                                                                  
   236224    Contractors – Specialty Trade – Pool Service        $150 
                                                                  
   237110    Contractors – Specialty Trade – Water Well Drilling $150  
                                                                  
   237111    Contractors – Sprinkler Installation                $150 
                                                                  
   23799     Contractors – Heavy Construction – Highway,         $150 
             Bridge, Street, Water, Sewer                         
                                                                  
   238110    Contractors – Specialty Trade – Concrete Finishers  $150 
                                                                  
                                                                                   20 
      

   238111   Contractors – Specialty Trade – Concrete Ready      $150 
            Mix                                                  
                                                                 
   238120   Contractors – Specialty Trade Structural Steel      $150 
            Erection                                             
                                                                 
    238131  Contractors – Framing Under Homebuilder             $150  
            Supervision                                          
                                                                 
   238132   Contractors – Specialty Trade – Awnings –           $150 
                                                                 
    238133  Contractors – Specialty Trade – Gutters             $150 
                                                                 
   238140   Contractors – Specialty Trade – Masonry             $150 
                                                                 
   238150   Contractors – Specialty Trade – Glass Contractors   $150 
                                                                 
   238160   Contractors – Specialty Trade – Roofing             $150 
                                                                 
    238161  Contractors – Specialty Trade – Vinyl Siding, Sheet $150 
            Metal                                                
   
   238162   Contractors – Specialty Trade – Windows &            $150 
            Screens                                              
    
   238210   Contractors – Specialty Trade – Electrical              $150  * 
            Contractors                                          
                                                                 
   238211   Contractors – Electronics Manufacturing             $150 
                                                                 
    238220  Contractors – Specialty Trade – Plumbing                 $150   * 
                                                                 
                                                                              21 
     

 238221    Contractors – Specialty Trade – HVAC Contractor –      $150   * 
           Heating & Cooling                                    
                                                                
    238290 Contractors – Install revolving doors, elevators,   $150 
           vacuum equip , mechanical equip  etc                 
                                                                
   238310  Contractors – Specialty Trade – Drywall / Sheetrock $150 
                                                                
   238311  Contractors – Specialty Trade – Insulation          $150 
                                                                
   238316  Contractors – Specialty Trade – Acoustical          $150 
           Contractor                                           
                                                                
   238319  Contractors – Specialty Trade – Gas Fitters         $150 
                                                                
   238320  Contractors – Specialty Trade – Painting, Wall      $150 
           Covering                                             
    
   238330  Contractors – Specialty Trade – Floor Covering/All  $150 
                                                                
  238350   Contractors – Specialty Trade – Non-Structural      $150 
                                                                
   238910  Contractors – Specialty Trade – Excavation,         $150 
           Wrecking & Demolition, Dirt Moving                   
                                                                
   238911  Contractors – Development of Property               $150 
                                                                
   238990  Contractors – Specialty Trade – House Mover         $150 
                                                                
   561720  Contractors – Janitorial                            $150 
                                                                
   238991  Contractors – Street Sweeping, Striping, Phone      $150 
           Wiring, Chimney Sweep, Air Filters                   

                                                                           22 
        

    446.00    Cosmetics, Beauty Suppliers                  A      $100 +.00075X Gross 
                                                            Over $100,000     max $5000    
                                                                         
    446111    Independent Beauty Consultant – Individual                $50 
              Cosmetic Sales, no place of business                        
                                                                         
    492110    Couriers                                                         $150 
                                                            
     424.00   Dairy Products                                A     $100 +.00075X Gross 
                                                            Over $100,000     max $5000    
                                                                         
    624410    Day Care Centers / Nurseries                              $175 
                                                                         
    999999.00 Delivery Companies:  Or Delivery into City                $100 
                                                                         
                                                            See schedule “I’ must qualify 
                                                                  for this license type 
                                                                         
     525.00   Distress Sales                                            $200 
                                                                         
    812320    Dry Cleaning and/or Pressing Clothing                            $175 
                                                            
    811310    Equipment Repair & Maintenance                                   $150 
                                                            
    561710    Exterminators                                              $100 * 
                                                                         
    453212    Flea Market Sales - Used Merchandise Stores-                   $175 
              Books, Consignment, Flea Market Items         
      
    453220    Flea Market      (rental of booths)                       $30 per booth 
                                                            
    453110    Florists                                      A     $100 +.00075X Gross 
                                                            Over $100,000     max $5000 
                                                                            
    812990    Fortune Tellers                                     $125 per week 
                                                                         
                                                                                        23 
     

    811.00 Garages, Mechanic, Auto Repair                 $175 
                                                           
                                                    D    3% Gross receipts. (See 
   221.00  Gas Companies                            11-51-129 of 1975 Alabama 
                                                    Code) ALAGASCO in addition 
                                                    pays a 1% Franchise Fee 
                                                    based on its 1986 30-year 
                                                    franchise agreement 
                                                     
   424720  Gasoline   
            
                                                    E    Wholesale, $100 + $0.02 
            
                                                    per gallon sold or delivered.  
                                                    Payment of this tax is to be 
                                                          th
                                                    made by the 20  of the month 
                                                    following the month the sales 
                                                    were made, and must be 
                                                    accompanied by a sworn 
                                                    statement specifying the 
                                                    number of gallons sold.  (This 
            
                                                    subsection adopted 14 
            
                                                    November 1961 effective 01 
            
                                                    December 1961; and amended 
            
                                                    by Ordinance 93F to change to 
                                                    $0.02 per gallon.  Re-amended 
                                                    11 October 1993 by Ord. 93L) 
            
   621610  Home Health Care Services                                  $150 
                                                     
    622.00 Hospitals, Emergency Rooms, Sanitaria,   A     $100 +.00075X Gross 
                                                     Over $100,000     max $5000 
                                                              
                                                    A     $100 +.00075X Gross 
    721.00 Hotels, Motels & Rooming Houses           Over $100,000     max $5000 
                                                              
   115210  Horseshoeing                                                 $100 
                                                     
    424.01 Ice                                            $100 

                                                                                 24 
    

    524210 Insurance Agent / Office                                             $175 
                                                                                   
    611620 Instructor – Gymnastic, Martial Arts, Exercise, Art,                 $150 
           Fitness, Dance, Hobbies etc                                             
                                                                                   
                                                                     F Fire and Marine 
                                                                Companies – 4% of the gross 
    524.00 Insurance- Fire and Marine                           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)  
            
    524.01 Insurance – All Other                                      FOther 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)  
     
    453.01 Junk Dealers (including scrap iron buy & sell)                       $150 
                                                                                   
   621511  Lab Facility, Lab Tech  (local or mobile)                            $125 
                                                                                   
                                                                                              25 
    

 812310.0   Laundry                                                     GSelf-service, coin-
                                                                 operated - Up to ten machines 
                                                                 $100 + $5 for each additional 
                                                                 machine  
                                                                  
 561730     Landscaping, (planting & chemicals)                                     $150 
                                                                  
 561730     Lawn Care, (grass cutting only)                                          $75 
                                                                  
  812.02    Linen Supply and Uniform Rental Companies            A     $100 +.00075X Gross 
                                                                  Over $100,000     max $5000 
                                                                              
  522.02    Loans: Banks and Savings & Loans excused.                     $150 
                                                                           
 561622     Locksmith-Requires Certifications from the                    $100* 
            Electronic Security Board of Licensure of AL                   
                                                                           
 444190     Lumber Yards                                          A     $100 +.00075X Gross 
                                                                  Over $100,000     max $5000 
                                                                             
 453220     Miscellaneous Retailers –  Gift, Novelty, Pet, Art & A     $100 +.00075X Gross 
            Tobacco                                               Over $100,000     max $5000 
                                                                             
 452990     General Merchandise Stores – Department,              A     $100 +.00075X Gross 
            Warehouse Clubs, Superstores                          Over $100,000     max $5000 
                                                                              
 445120     Food & Beverage Stores – Grocery, Convenience        A      $100 +.00075X Gross 
            Store                                                 Over $100,000     max $5000 
                                                                              
            Furniture MFG – Cabinet Makers, Office,               A      $100 +.00075X Gross 
    337129  Household, Beds, Kitchen                              Over $100,000     max $5000 
                                                                              
            Auction Houses – General merchandise, Ordinary 
 453998     Merchandise, Livestock                                                   $175 
                                                                  
                                                                                            26 
  

    445310  Package Stores – Selling Beer, Wine & Liquor plus 
            General Merchandise                                                                                                                                                                      $600 
                                                                                                                                                                                                      
   522298   Pawn Shops / Brokers / Title Pawn / Merchandise                                                                                                                                          $300 
                                                                                                                                                                                                      
   454391   Peddler, Curb Market, Temporary Site                                                        $150 
                                                                                                                                                                                                     
   454391   Peddler – Door to Door Solicitation - Transient                            $300   * 
                                                                    Must Register with Police       
                                                                   Dept – Dawn til Dusk Only 
                                                                    
   454210   Electronic Selling -Direct Selling, Mail Order, online                                                                                                                                   $175 
            selling                                                                                                                                                                                   
                                                                                                                                                                                                      
    332710  Machine Shop                                            A      $100 +.00075X Gross 
                                                                                                                                                                                                     Over $100,000     max $5000 
                                                                                                                                                                                                         
    713.04  Machines:  Coin operated, amusement, game and                                                                                                                                            $75 each 
            music                                                                                                                                                                                     
                                                                                                                                                                                                      
   454210   Machines / Vending : Snacks, Drinks & Weighing                                                                                                                                           $35 each 
            Machines                                                                                                                                                                                  
                                                                                                                                                                                                      
    311.00  Manufacturers                                           A     $100 +.00075X Gross 
                                                                                                                                                                                                     Over $100,000     max $5000 
                                                                                                                                                                                                         
    713.05  Merry-Go-Rounds, etc.:  (a) Except in connection                                                                                                                                         $200 week 
            with a carnival licensed under 18 above, for each                                                                                                                                         
            device-should be purchased at city hall                                                                                                                                                   
                                                                                                                                                                                                      
    713.06  Merry-Go-Rounds, etc.: (b) For each device over                                                                                                                                          $75 per week 
            one week-should be purchased at city hall                                                                                                                                                 
                                                                                                                                                                                                      
   332999   Metal Fabrication – Sheet Metal Fabrication                                                                                                                                              $100 
                                                                                                                                                                                                      
            Mills:  (a) Saw Mills – Prohibited                                                                                                                                                       Prohibited 
    57                                                                                                                                                                                                

                                                                                                                                                                                                                  27 
    

     311.00 Mills:  (b) Custom, Grist, or Planing Mills                                      $200 
                                                                                              
 423990                                                                                      $100 
            Monuments                                                                         
                                                                                              
     484.00 Motor Vehicle Carriers                                                           $100 
                                                                                              
    451140  Music Store – Selling of music, instruments etc    A      $100 +.00075X Gross 
                                                              Over $100,000     max $5000 
                                                               
    512220  Music Studio – Recording, Producing, Promoting,                     $150 
            Distribution etc                                   
                                                               
                                                               A      $100 +.00075X Gross 
     511.03 Newspapers and Job Printing                                                      Over $100,000     max $5000 
                                                                                                 
    623110  Nursing Home – With Nursing Care                                     $200 
                                                               
    811116  Paint & Body Shop                                                    $150 
                                                               
    446110  Pharmacy - Health & Personal Care Stores, Drug,    A      $100 +.00075X Gross 
            Cosmetics, Health Food                                                           Over $100,000     max $5000 
                                                                                                 
    541921  Photographers:  (a) Studio permanently within the                                $125 
                                            City                                              
                                                                                             $50 per week   
                                                                                              
     541.01 Photographers:  (b) Other  (no Permanent Studio)                                 Or 
                                                                                             $250 per year 
                                                                                              
    238220  Plumbing, Gas & Steam Fitting                                                    $150 
                                                                                              
    624190  Probation Services                                                               $150 
                                                                                              
     221.01 Public Utilities                                                                 3% of gross income in the City 

                                                                                                            28 
     

 811.01 Radio or Television Repair Shops                                   $100 
                                                                            
 482.00 Railroads                                         $100 + 10 per passenger car 
                                                                            
 811.02 Recapping and Radiator Repair Shops              A      $100 +.00075X Gross 
                                                          Over $100,000     max $5000 
                                                                               
 531.00 Rental of Real Estate:  Including Apartments,     $50.00 per Unit per year 
        Houses, Trailers, Trailer Lots and Commercial                       
        Leases                                                              
                                                                            
 531.01 Real Estate Agencies (Agents)                     $125 per agency + $75 for 
                                                                  each agent 
                                                                            
 53139  Real Estate Appraiser                                              $75 
                                                                            
532112  Rental / Leasing – Vehicles on / off Road                          $150 
                                                                            
532420  Rental / Leasing –   Furniture, Equipment,                           $150 
        Consumer Goods                                    
                                                          
                                                         A  *     $100 +.00075X Gross 
 722.00 Restaurants                                       Over $100,000     max $5000 
                                                                               
561612  Security Guard Services                                              $175 
                                                          
561621  Security Services – Installation and Monitoring                      $150 * 
                                                          
562991  Septic Tank Cleaners:  (Shelby County Health 
        Department approval is also required to operate)                   $150* 
                                                                            
 454.03 Shoemakers or Cobblers                                             $75 
                                                                            
                                                                                    29 
 

 238.03 Sign Painters                                            $150 
                                                                  
 713.07 Skating Rinks                                            $200 
                                                                  
115112  Soil Management                                          $150 
                                                                  
812199  Tattoo Shop / Artist / Body Piercers                     $200 
                                              
                                             All contaminated waste 
                                             generated by a Tattoo Artist or 
         
                                             Body Piercer shall be removed 
         
                                             by a licensed biohazard 
         
                                             disposal service.  All tattoo 
                                             and body piercing shall be 
                                             performed in a clean, sanitary 
                                             area separate from and out of 
                                             view of the waiting area.  All 
                                             tattoo parlors and body 
                                             piercers licensed by the City 
                                             shall be subject to all federal, 
                                             state and county rules and 
         
                                             regulations governing tattoo 
         
                                             parlors and body piercers. 
         
                                             No minor shall be 
                                             administered a tattoo or any 
                                             other body piercing procedure 
                                             without written consent from a 
                                             parent or guardian. 
                                              
                                             No one shall administer or be 
                                             administered a tattoo or any 
         
                                             other body piercing procedure 
         
                                             while under the influence of 
         
                                             alcohol, prescription 
                                             medication, or any substance 
                                             controlled by 13A-12-201 to 
                                             13A-12-294 of the 1975 
                                             Alabama Code. 
                                                                   
485310  Taxi Cabs                                                 
                                              $100 for first vehicle plus $50 

                                                                           30 
 

                                                               for each additional vehicle 
                                                                
    561422  Telemarketing, Office, Agents –  (Phone Sales)     $175 
                                                                
    517.02  Telephone Companies: (a) Per local exchange        $225 
                                                                
    517.03  Telephone Companies: (b) Per intrastate long       $75 
            distance exchange                                   
                                                                
   517911   Telephone - Pre Paid Phone Cards                   $75 
                                                                
   561320   Temporary Employment Services                      $150 
                                                                
   441320   Tire Shop – Selling, Repair & Maintenance          $150 
                                                                
    524.02  Title Insurers                                     $100 
                                                                
    19      Tobacco Products: (a) Cigarettes -  For packages   $0.10 
            1-20                                                
                                                                
    19      Tobacco Products: (a) Cigarettes -  For packages   $0.20 
            21-40                                               
                                                                
    19      Tobacco Products: (c) Cigarettes - For packages 
            over 40                                            $0.30 
                                                                
    19      Tobacco Products:  This tax is to be paid by the 
            consumer, but collected monthly by the City from 
            the wholesaler.  Any tobacco wholesaler doing 
            business in the City of Montevallo must keep and 
            make available to the City License Inspector 
            records adequate to verify that the correct amount 
            of tax has been paid. Payment of the tax is due on 
            the 20th of each month, for sales of the preceding 
            month.                                              
             
            Tobacco Products:  Cigars, etc.: (a) For packages 
    19      of 1-20  cigars                                    $0.04 
                                                                
                                                                     31 
    

        Tobacco Products:  Cigars, etc.: (b) For packages 
 19     21-40                                                       $0.08 
                                                                     
 19     Tobacco Products:  Cigars, etc.: (c) For packages           $0.12 
        over 40                                                      
                                                                     
 19     Tobacco Products:   (d) For pouches or cans or              $0.04 
        similar containers of chewing, or loose, or pipe             
        tobacco or snuff or other tobacco products of up to          
        four ounces                                                  
  
 19     Tobacco Products:  (e) For heavier pouches or               $0.08 
        cans                                                         
                                                                     
 19     Tobacco Products:  (f) For packs of rolling papers          $0.08 
                                                                     
        Tobacco Products:  (g) This tax is to be paid by the 
 19     consumer, but collected monthly by the City from 
        the wholesalers.  Any tobacco wholesaler doing 
        business in the City of Montevallo must keep and 
        make available to the City License Inspector 
        records adequate to verify that the correct amount 
        of tax has been paid.  Payment of the tax is due on 
        the 20th of each month, for sales of the preceding 
        month. 
                                                                     
 19 
  
        Other Tobacco Products:  (a) For all tobacco                 
        products not covered above, and for cigarette        10% of wholesale price 
        papers                                                       
        Other Tobacco Products:  (b) his tax is to be paid 
 19     by the consumer, but collected monthly by the City 
        from the wholesalers.  Any tobacco wholesaler 
        doing business in the City of Montevallo must keep 
        and make available to the City License Inspector 
        records adequate to verify that the correct amount 
        of tax has been paid.  Payment of the tax is due on 
        the 20th of each month, for sales of the preceding 
        month.                                                       
                                                             A      $100 +.00075X Gross 
484121  Trucking Companies, hauling, leasing                  Over $100,000     max $5000 
                                                                     
812210  Undertakers, Morticians, Embalmers                          $200 
                                                                     
                                                                                        32 
 

 811420    Upholstery                                                      $150 
                                                                               
 532230    Video Rental Stores                                                  $200 
                                                             
  424.02   Wholesale Selling                                H   $150 + .00075 times gross 
                                                            sales over $60,000 up to a 
                                                            maximum license tax of 
                                                            $5,000            
                                                             
 321999    Woodwork Factories and Fence Manufacturers        A      $100 +.00075X Gross 
                                                             Over $100,000     max $5000 
                                                              
  48841    Wrecker Service                                          $150 per wrecker 
                                                                               
 999999.01 Unclassified miscellaneous business services not 
           elsewhere classified                                            $75    
                                                                               
 999999.02 Unclassified miscellaneous personal services not 
           elsewhere classified                                            $75 
                                                                               
 Schedule "A" 

 $100 + .00075 times all gross sales over $100,000 to a maximum of $5,000. 

  Schedule "B” 

 $200 + .00075 times gross sales over $60,000 up to a maximum license tax of $5,000. 

 Schedule "C” 

 $30 per job + .005 times the price of any work over $2,000.  In addition to builders’ licenses. 

  Schedule "D"  

                                                                                                 33 
  

3% of gross receipts.  (See 11-51-129 of the 1975 Alabama Code)  ALAGASCO in addition 
pays a 1% franchise fee based on its 1986  30-year franchise agreement.  

  Schedule "E"  

Wholesale, $100 + $0.02 per gallon sold or delivered.  Payment of this tax is to be made by the 
  th
20  of the month following the month the sales were made, and must be accompanied by a 
sworn statement specifying the number of gallons sold.  (This subsection adopted 14 November 
1961 effective 01 December 1961; and amended by Ordinance 93F to change to $0.02 per 
gallon.  Re-amended 11 October 1993 by Ord. 93L) 

   Schedule "F"  

(a) Fire and Marine Companies – 4% of the gross premiums, less return premiums, on 
    property located in the City.  A sworn statement of the amount of gross premiums less 
    return premiums on property located in the City shall accompany the tax payment.  (See 
    11-51-120 and 122 of the 1975 Alabama Code) 
(b) Other than Fire and Marine Companies - $15 + 1% of the gross premiums, less return 
    premiums.  A sworn statement, verified by the company president, vice-president, or 
    secretary, of the amount of gross premiums, less return premiums received on all 
    policies issued in the City shall accompany payment.  Both are due by March 2 of each 
    year for the preceding year.  (See 11-51-121 of the 1975 Alabama Code) 

 Schedule "G" 

Self-service, coin-operated- Up to ten machines $100 + $5 for each additional machine  

Schedule "H"  
 
 $150 + .00075 times gross sales over $60,000 up to a maximum license tax of $5,000            
  
All contaminated waste generated by a Tattoo Artist or Body Piercer shall be removed by a 
licensed biohazard disposal service.  All tattoo and body piercing shall be performed in a clean, 
sanitary area separate from and out of view of the waiting area.  All tattoo parlors and body 
piercers licensed by the City shall be subject to all federal, state and county rules and regulations 
governing tattoo parlors and body piercers. 
 
No minor shall be administered 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. 

                                                                                               34 
 

Schedule “I” Delivery License. 

   (a)        In lieu of any other type of license, a taxpayer may at its option purchase 
   for $ 100.00 plus the issuance fee, a delivery license for the privilege of delivering 
   its merchandise in the municipality if the taxpayer meets all of the following 
   criteria: 

    (1)        Other than deliveries, the taxpayer has no other physical presence within 
   the municipality or its police jurisdiction; 

   (2)        The taxpayer conducts no other business in the municipality other than 
   delivering merchandise and performing the requisite set- up and installation of 
   said merchandise; 

   (3)        Such delivery and set- up and installation is performed by the taxpayer's 
   employees or agents, concerns the taxpayer's own merchandise in that 
   municipality, and is done by means of delivery vehicles owned, leased, or 
   contracted by the taxpayer; 

    (4)       The gross receipts derived from the sale and any requisite set- up or 
   installation of all merchandise so delivered shall not exceed seventy-five thousand 
   dollars ($75,000) during the license year; 

   (5)        Any set- up or installation shall relate only to (i) that required by the 
   contract between the taxpayer and the customer or as may be required by state or 
   local law, and (ii) the merchandise so delivered; 

   (6)        If at any time during the current license year the taxpayer fails to meet any 
   of the above stated criteria, then within 10 days after any of said criteria have 
   been violated or exceeded, the taxpayer shall purchase all appropriate business 
   licenses from the municipality for the entire license year and without regard to 
   this section. 

 (b)        Mere delivery of the taxpayer's merchandise by common carrier shall not allow 
the municipality to assess a business license tax against the taxpayer, but the gross receipts 
derived from any sale and delivery accomplished by means of a common carrier shall be counted 
against the seventy-five thousand ($75,000) limitation described in the preceding section if the 
taxpayer also during the same license year sells and delivers into the taxing jurisdiction using a 
delivery vehicle other than a common carrier. 

 (c)        A common carrier, contract carrier, or similar delivery service making deliveries 
on behalf of others shall not be entitled to purchase a delivery license. 

                                                                                               35 
 

   (d)        The delivery license shall be calculated in arrears, based on the related gross 
receipts during the preceding license year. 

   (d)  The purchase of a delivery license shall not, in and of itself, establish nexus 
        between the taxpayer and the municipality for purposes of the taxes levied by or 
        under the authority of Title 40 of the Code of Alabama or other provisions of 
        law, nor does the purchase of a delivery license conclusively determine that 
        nexus does not exist between the taxpayer and the municipality. 

This ordinance shall become effective upon its passage and advertisement as 
provided by law. 
 
                  th
Approved and adopted this 5  day of November 2014 
 
_________________________________ 
Mayor Hollie Cost 
 
Attest: 
 
_________________________________ 
Herman Lehman, City Clerk 
 
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