Contractors specialty trade E. plumbing, heating & air conditioning. painting and wall covering. electrical contractors

Transcription

1 Farming and rop Production F agriculture, crop production, nursery, fruit, growers nimal Production dairy, cattle, F ranching, sheep, chickens, poultry Forestry logging, forestry, timber track operations, timber mgt Fishing & hunting hunting and trapping, finfish, shellfish, supplies griculture support cotton gins, F farm mgt, post-harvest activities Oil and gas extraction natural gas liquid extraction, crude extraction Mining - (except for oil and gas) all related mining activities Mining support services for oil and gas mining activities, oil/gas wells Utilities electric power or light G company Utilities natural gas company G Utilities water, sewage treatment, G steam, and other ontractors general contractors, comm. bldg, residential, subdivisions, ontractors heavy construction, highway, bridge, street, water, sewer ontractors specialty trade plumbing, heating & air conditioning ontractors specialty trade painting and wall covering ontractors specialty trade electrical contractors ontractors specialty trade masonry and stone contractors ontractors specialty trade drywall, acoustical & insulation ontractors specialty trade tile, marble, terrazzo & mosaic ontractors specialty trade carpentry contractors ontractors specialty trade floor coverings/all types ontractors specialty trade roofing, siding & sheet metal 1

2 ontractors specialty trade concrete contractors ontractors specialty trade water well drilling & irrigation ontractors specialty trade structural steel erection ontractors specialty trade glass and glazing contractors ontractors specialty trade excavation and site development ontractors specialty trade wrecking and demolition ontractors specialty trade building equipment & mechanical install ontractors specialty trades contractors- non-general & non-heavy Food mfg meat, seafood, grain, fruit, dairy, animal, poultry processing everage mfg all types of soft drinks, bottled water, breweries, ice Textile mfg fabric, yarn, carpet, canvas, rope, twine, fabric mills Other mfg mill operations not covered in 313, rugs, linen, curtains pparel mfg women, men, children, hosiery, lingerie outerwear, accessories Leather and allied products mfg shoes, luggage, handbag, related products, all footwear Wood mfg sawmills, wood preservation, veneer, trusses, millwork Paper mfg pulp, paper, and converted products, stationary, tubes, cores Printing screen, quick, digital, books, lithographic, handbills, comm Petroleum and coal mfg asphalt, grease, roofing, paving products hemical mfg of fertilizer, wood, pesticide, paint, soap, and resin Plastic & rubber mfg tires, pipe, hoses, belts, bottles, sheet, wrap, film F F 2

3 Nonmetallic mfg clay, glass, cement, lime, pottery, ceramic, brick, tile Primary metal mfg iron, steel, aluminum, wire, copper, foundries Metal fabrication cutlery, structural, ornamental, machine shops Machinery mfg office machinery, industrial, engines, farm, HV omputer & electronic mfg audio, video, circuit boards, peripherals ppliance mfg small appliance, lighting, electrical, battery, freezer Transportation mfg mfg auto, truck, trailer, motor home, boat, ship and motorcycle Furniture mfg cabinets, office, household, beds, kitchen Miscellaneous mfg Misc. Manufacturing, medical, dental, jewelry, sporting goods, toys, signs, all other Wholesale trade durable, vehicle, machinery, equipment, furniture Wholesale trade non-durable, wholesale gasoline distributor Wholesale trade non-durable, paper, apparel, grocery, beverages, dairy Motor vehicle parts and accessories auto, motorcycles, boats, parts and accessories Motor vehicles - new and/or used automobiles, motorcycles, boats, etc dealerships and lots Furniture furniture, home furnishings, stores, floor coverings, window lectronic & appliance store household, radio, television, computers uilding materials and gardening equipment dealers hardware, paint, home center, wallpaper, nursery F 3

4 Food & beverage stores grocery, convenience store, markets Health and personal care stores drug, pharmacy, cosmetic, optical, health food Gasoline Retail - selling gasoline with or without convenience stores lothing & accessories men, women, children, infant, shoe, jewelry Sporting goods & hobbies toy, fish, gun, books, games General merchandise stores department, warehouse clubs, superstores Used Merchandise Stores books, miscellaneous, consignment, flea mkt Miscellaneous retailers florist, gift, novelty, pet, art, and tobacco Non-store retailers vending machine operators, direct selling, mail order Non-Store Retailer peddlers license / local peddler ir transportation airline tickets, shipping, freight, charters service Rail transportation transportation, ticket offices, state regulated Water transportation coastal, freight forwarders, inland, passenger Truck transportation local, longdistance, freight, moving, and storage Truck transportation terminal state regulated Passenger transportation charter and other vehicle transit services Passenger transportation bus terminals state regulated Passenger transportation buses, taxi cabs, limousine service, buggy, charters Passenger transportation number of buses, taxis, cabs, limousines, or uggies F F I J J 4

5 Sightseeing transportation scenic and sightseeing, land, air, water, special trans ouriers couriers and local messengers, services, local delivery services Warehousing and storage distribution, household, refrigerated, special Publishing industries except internet newspaper, book, periodical, databases, software Motion pictures theatres, videos, recording, drive-ins, sound studios, roadcasting radio and television stations Telecommunications telephone local per Telecommunications telephone long distance per Telecommunications cellular and other wireless, paging Telecommunications resellers of service Information services and data processing providing, storing, processing, access to information ank Main Office not branch location or TM ank ranch or TM not main office of bank Savings and Loans not branch location or TM S&L ranch or TM not main office of S&L Pawn Shop whether title pawn or merchandise redit services companies and activities related to credit and mediation Securities, commodity brokerage, portfolio, investment, other financial services F K K K K U U U U 5

6 Insurance ompany and/or its agents casualty, fire, and/or marine premiums Insurance ompany and/or its agents health, allied and all other premiums gent Office administration of third parties, pension funds, annuities, etc Funds, trusts, other financial agencies Funds, plans, and/or programs organized to pool securities or other assets for others, other than the labama Municipal Funding orp Real estate offices, agents, brokers, management, appraisers Rental and leasing auto, truck, trailer, RV, all tangible property Rental and leasing movie and video rental ttorney/lawyers individual and/or firm professional license ccountant/ps individual and/or firm professional license rchitect individual and/or firm professional license Physician individual and/or firm professional license entist individual and/or firm professional license hiropractor individual and/or firm professional license Optometrist individual and/or firm professional license ngineer individual and/or firm professional license Surveyor individual and/or firm professional license omputer Programmer individual and/or professional firm license Photographer studios, portrait, commercial, services Veterinarian individual and/or firm professional license / /123 6

7 Professional Services Not lsewhere lassified scientific, technical Management companies offices, enterprises, regional, corporate xterminating services-exterminating company and its services Janitorial firm janitorial cleaning F services individual or firm Landscaping Services F dministrative services answering, employment, office, sec., travel Waste management companies, F trucks, septic tanks, landfill, services ducational services technical, computer, sports, services, business HMO medical centers and services Outpatient are enters all other types of services mbulance ambulance company and/or services Hospitals surgical, substance abuse, psychiatric, general care, special Nursing care residential care facility, day care, assisted living Nursing Home care for elderly and continuing care facilities Social assistance shelters, vocational, child care, abuse, emergency rts and sports dance, musical, teams, tracks, promoters, agents Special vents promoter or activity L see schedule for rates Museums museums and historical sites, zoos, botanical gardens, parks musement arcades, golf clubs, marinas, fitness, bowling centers ccommodations hotels, motels and similar facilities ccommodations bed and breakfast inns and services ccommodations trailer parks, RV parks, and travel parks 7

8 ccommodations rooming houses and boarding houses Restaurant full service restaurant facility Restaurant limited facility or service aterers and/or mobile food services Repairs and maintenance auto, paint/body, carwash, other vehicular Repairs and maintenance all electronic equipment Repairs and maintenance all appliances, home & garden equipment Personal Services hair, skin, barber, beautician, diet, nail, tanning, funerals Fortune Teller or lairvoyant M individual reader license ategory for number of vending N machines for all types vending ategory for number of pool tables O ategory for number of-amusement P devices and/or games elivery V dministration of human resource programs dministration of nvironmental Quality Programs dministration of housing, urban, comm dministration of conomic programs Space, research, and technology National Security and International ffairs 8

9 Schedule "" If gross receipts are: More Less Than but than 0 49, ,000 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , ,999 1, per M in excess of 400, , ,999 1, per M in excess of 500, , ,999 1, per M in excess of 600, , ,999 1, per M in excess of 700, , ,999 1, per M in excess of 800, , ,999 2, per M in excess of 900,000 1,000,000 1,099,999 2, per M in excess of 1,000,000 1,100,000 1,199,999 2, per M in excess of 1,100,000 1,200,000 1,299,999 2, per M in excess of 1,200,000 1,300,000 1,399,999 2, per M in excess of 1,300,000 1,400,000 1,499,999 2, per M in excess of 1,400,000 1,500,000 1,999,999 3, per M in excess of 1,500,000 2,000,000 2,499, per M in excess of 2,000,000 2,500,000 2,999,999 4, per M in excess of 2,500,000 3,000,000 3,499,999 5, per M in excess of 3,000,000 3,500,000 3,999,999 6, per M in excess of 3,500,000 4,000,000 4,999,999 6, per M in excess of 4,000,000 5,000,000 5,999,999 8, per M in excess of 5,000,000 6,000,000 7,999,999 9, per M in excess of 6,000,000 8,000,000 10,999,999 12, per M in excess of 8,000,000 11,000,000 13,999,999 15, per M in excess of 11,000,000 14,000,000 57,999,999 19, per M in excess of 14,000,000 58,000,000 91,999,999 68, per M in excess of 58,000,000 92,000,000 Over 92MM 102, per M in excess of 92,000,000 9

10 Schedule "" If gross receipts are: More Less Than but than 0 49, ,000 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , ,999 1, per M in excess of 500, , ,999 1, per M in excess of 600, , ,999 1, per M in excess of 700, , ,999 1, per M in excess of 800, , ,999 1, per M in excess of 900,000 1,000,000 1,099,999 2, per M in excess of 1,000,000 1,100,000 1,199,999 2, per M in excess of 1,100,000 1,200,000 1,299,999 2, per M in excess of 1,200,000 1,300,000 1,399,999 2, per M in excess of 1,300,000 1,400,000 1,499,999 2, per M in excess of 1,400,000 1,500,000 1,999,999 2, per M in excess of 1,500,000 2,000,000 2, , per M in excess of 2,000,000 2,500,000 2,999,999 4, per M in excess of 2,500,000 3,000,000 3,499,999 4, per M in excess of 3,000,000 3,500,000 3,999,999 5, per M in excess of 3,500,000 4,000,000 4,999,999 6, per M in excess of 4,000,000 5,000,000 5,999,999 7, per M in excess of 5,000,000 6,000,000 7,999,999 8, per M in excess of 6,000,000 8,000,000 10,999,999 10, per M in excess of 8,000,000 11,000,000 13,999,999 13, per M in excess of11,000,000 14,000,000 57,999,999 17, per M in excess of 14,000,000 58,000,000 91,999,999 60, per M in excess of 58,000,000 92,000,000 Over 92MM 90, per M in excess of 92,000,000 10

11 Schedule "" If gross receipt are: More Less Than but than 0 49, ,000 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , , per M in excess of 500, , ,999 1, per M in excess of 600, , ,999 1, per M in excess of 700, , ,999 1, per M in excess of 800, , ,999 1, per M in excess of 900,000 1,000,000 1,099,999 1, per M in excess of 1,000,000 1,100,000 1,199,999 1, per M in excess of 1,100,000 1,200,000 1,299,999 1, per M in excess of 1,200,000 1,300,000 1,399,999 2, per M in excess of 1,300,000 1,400,000 1,499,999 2, per M in excess of 1,400,000 1,500,000 1,999,999 2, per M in excess of 1,500,000 2,000,000 2,499,999 2, per M in excess of 2,000,000 2,500,000 2,999,999 3, per M in excess of 2,500,000 3,000,000 3,499,999 4, per M in excess of 3,000,000 3,500,000 3,999,999 4, per M in excess of 3,500,000 4,000,000 4,999,999 5, per M in excess of 4,000,000 5,000,000 5,999,999 6, per M in excess of 5,000,000 6,000,000 7,999,999 7, per M in excess of 6,000,000 8,000,000 10,999,999 9, per M in excess of 8,000,000 11,000,000 13,999,999 11, per M in excess of 11,000,000 14,000,000 57,999,999 14, per M in excess of 14,000,000 58,000,000 91,999,999 51, per M in excess of 58,000,000 92,000,000 Over 92MM 77, per M in excess of 92,000,000 11

12 Schedule "" If gross receipts are: More Less Than but than 0 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , , per M in excess of 500, , , per M in excess of 600, , ,999 1, per M in excess of 700, , ,999 1, per M in excess of 800, , ,999 1, per M in excess of 900,000 1,000,000 1,099,999 1, per M in excess of 1,000,000 1,100,000 1,199,999 1, per M in excess of 1,100,000 1,200,000 1,299,999 1, per M in excess of 1,200,000 1,300,000 1,399,999 1, per M in excess of 1,300,000 1,400,000 1,499,999 1, per M in excess of 1,400,000 1,500,000 1,999,999 1, per M in excess of 1,500,000 2,000,000 2,499,999 2, per M in excess of 2,000,000 2,500,000 2,999,999 2, per M in excess of 2,500,000 3,000,000 3,499,999 3, per M in excess of 3,000,000 3,500,000 3,999,999 3, per M in excess of 3,500,000 4,000,000 4,999,999 4, per M in excess of 4,000,000 5,000,000 5,999,999 5, per M in excess of 5,000,000 6,000,000 7,999,999 6, per M in excess of 6,000,000 8,000,000 10,999,999 7, per M in excess of 8,000,000 11,000,000 13,999,999 9, per M in excess of 11,000,000 14,000,000 57,999,999 12, per M in excess of 14,000,000 58,000,000 91,999,999 42, per M in excess of 58,000,000 92,000,000 Over 92MM 64, per M in excess of 92,000,000 12

13 Schedule "" If gross receipts are: More Less Than but than 0 49, ,000 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , , per M in excess of 500, , , per M in excess of 600, , , per M in excess of 700, , , per M in excess of 800, , ,999 1, per M in excess of 900,000 1,000,000 1,099,999 1, per M in excess of 1,000,000 1,100,000 1,199,999 1, per M in excess of 1,100,000 1,200,000 1,299,999 1, per M in excess of 1,200,000 1,300,000 1,399,999 1, per M in excess of 1,300,000 1,400,000 1,499,999 1, per M in excess of 1,400,000 1,500,000 1,999,999 1, per M in excess of 1,500,000 2,000,000 2,499,999 1, per M in excess of 2,000,000 2,500,000 2,999,999 2, per M in excess of 2,500,000 3,000,000 3,499,999 2, per M in excess of 3,000,000 3,500,000 3,999,999 3, per M in excess of 3,500,000 4,000,000 4,999,999 3, per M in excess of 4,000,000 5,000,000 5,999,999 4, per M in excess of 5,000,000 6,000,000 7,999,999 4, per M in excess of 6,000,000 8,000,000 10,999,999 6, per M in excess of 8,000,000 11,000,000 13,999,999 7, per M in excess of 11,000,000 14,000,000 57,999, per M in excess of 14,000,000 58,000,000 91,999,999 34, per M in excess of 58,000,000 92,000,000 Over 92MM 51, per M in excess of 92,000,000 13

14 Schedule "F" - If gross receipts are: More Less Than but than 0 49, ,000 99, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , , per M in excess of 500, , , per M in excess of 600, , , per M in excess of 700, , , per M in excess of 800, , , per M in excess of 900,000 1,000,000 1,099, per M in excess of 1,000,000 1,100,000 1,199, per M in excess of 1,100,000 1,200,000 1,299, per M in excess of 1,200,000 1,300,000 1,399,999 1, per M in excess of 1,300,000 1,400,000 1,499,999 1, per M in excess of 1,400,000 1,500,000 1,999,999 1, per M in excess of 1,500,000 2,000,000 2,499,999 1, per M in excess of 2,000,000 2,500,000 2,999,999 1, per M in excess of 2,500,000 3,000,000 3,499,999 2, per M in excess of 3,000,000 3,500,000 3,999,999 2, per M in excess of 3,500,000 4,000,000 4,999,999 2, per M in excess of 4,000,000 5,000,000 5,999,999 3, per M in excess of 5,000,000 6,000,000 7,999,999 3, per M in excess of 6,000,000 8,000,000 10,999,999 4, per M in excess of 8,000,000 11,000,000 13,999,999 5, per M in excess of 11,000,000 14,000,000 57,999,999 7, per M in excess of 14,000,000 58,000,000 91,999,999 25, per M in excess of 58,000,000 92,000,000 Over 92MM 38, per M in excess of 92,000,000 14

15 Schedule "G" - Utilities mount of license is state regulated. See Section of the ode of labama For those utilities covered, the license shall not exceed an amount equal to three percent of the gross receipts of the business transacted in the municipality for the previous year Schedule "I" - Peddlers aily Rate issued for single day sales activity $ Weekly Rate issued for week long sales activity $ Monthly Rate issued for month long sales activity $ Yearly Rate issued for annual sales activity $ Schedule "J" - Taxi abs & Limousines In addition to the license thereto, there shall be a decal affixed to each taxi cab or limousine and the cost of said decals shall be according to the following table: 1 taxi cab or limousine $ per decal ll taxi cabs or limousines over 1 $ per decal 15

16 Schedule "K" - Telephones & Telecommunications [each city or town must apply ode of labama for telephones and establish other rates and/or schedules for various other telecommunications businesses] Schedule "L" - Special vents Licenses $ per day including fairs, carnivals, circuses, concerts and other similar types of events. Volunteer Fire epartment is exempt. Schedule "M" - Fortune Tellers nnual license rate is $ 1, and rate is reduced by $ each year until such time as the annual rate reaches $ and that becomes the minimum rate thereafter. Schedule "N" - Vending Machines In addition to the license thereto, there shall be a decal affixed to each machine and the cost of said decals shall be according to the following table: 1 to 5 machines vending any type merchandise or product $ per decal 5 to 10 machines vending any type merchandise or product $ per decal all over 10 machines vending any type merchandise or product $ 5.00 per decal 16

17 Schedule "O" - illiard and/or Pool Tables In addition to the license thereto, there shall be a decal affixed to each machine and the cost of said decals shall be according to the following table: For 1 to 2 billiard or pool tables ll billiard or pool tables over 2 $ per decal $ per decal Schedule "P" - musement evices In addition to the license thereto, there shall be a decal affixed to each machine and the cost of said decals shall be according to the following table: For the first 10 machines ll machines over 10 $ per decal $ per decal Schedule "Q" - uses, Trucks & Other quipment In addition to the license thereto, there shall be a decal affixed to each piece of equipment and the cost of said decals shall be according to the following table: From 1 to 2 buses, trucks or other equipment From 2 to 5 buses, trucks or other equipment Over 5 buses, trucks or other equipment $ per decal $ per decal $ per decal 17

18 Schedule "U" - anks / Savings & Loans ank TM Location $ ank ranch Location $ ank Main Office Facility $ Savings & Loan TM Location $ Savings & Loan ranch Location $ Savings & Loan Mail Office Facility $ Schedule "V" - elivery License The rate for the delivery license is established in Section 21 and is: $ STION 21. elivery License. (a) In lieu of any other type of license, a taxpayer may at its option purchase for $ 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) ny 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 18

19 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) (c) (d) (e) 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. common carrier, contract carrier, or similar delivery service making deliveries on behalf of others shall not be entitled to purchase a delivery license. The delivery license shall be calculated in arrears, based on the related gross receipts during the preceding license year. 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 ode of labama 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. 19