City of Aliceville (9301) Business License Fee Schedule including General Information/FAQs. Location Specific, Definition

Transcription

1 City of liceville (9301) Business License Fee Schedule including General Information/FQs Thank you for doing business in the City of liceville. ll businesses operating in the city limits or police jurisdiction of the City of liceville must purchase an annual business license prior to the commencement of business. How to file: Preferred Method: To remit payment online: Go to Complete a simple registration, file and pay online. ny required certifications can be ed to bizlicensesupport@revds.com. To remit payment by form: Complete the Business License pplication located here. For your convenience this form can be completed electronically with dobe Reader, or printed then manually completed. Make your check payable to Tax Trust ccount and mail to RDS, Business License Department, P.O. Box , Birmingham, L Be sure to enclose any required certifications with your payment. Click on the following (or scroll to the bottom of the document) to see more information on the following topics: Calculation Certification File o nline: Free Fast Secure Step-by-Step Important facts to know when completing your business license: License Due Date: Renew annually on January 1 st. License Delinquent Date: Licenses are considered delinquent after January 31 st. License Expiration: ll licenses (except temporary licenses) expire December 31 st. To prevent a delay in the issuance of a license, please note the following: Gross-based schedules must report gross receipts for the previous year. For more details, click on Gross Receipts in the gray box to the left. Unit-based schedules must provide the number of units. Units may refer to number of employees, square footage, vehicles, days, agents, etc. See fee schedule for details for each business type. Schedules that indicate certification is required must have a copy of the certification submitted with the application. Gross Receipts, Definition of Location Specific, Definition New Business Information Police Jurisdiction (PJ), Definition and Rate of Penalty and Interest, Rate of Posting of License Transfer of License information Type of License Zoning Toll Free Phone: Toll Free Fax: Se habla español. bizlicensesupport@revds.com Website: Remit to address: RDS-Business License Department PO Box Birmingham, L Make checks payable to Tax Trust ccount Page 1 of 22 liceville Business License Fee Schedule v

2 Internal No. Type Classification/Business Description including Certification information Calculation Information See Schedule Gross ccommodations bed and breakfast inns and services D Gross ccommodations hotels, motels and similar facilities C Gross ccommodations rooming houses, boarding houses E Gross ccommodations trailer parks, RV parks, travel parks E Gross ccountant/cps individual and/or firm professional license Must Provide Board Certification: Public ccountancy Board Gross dministrative services answering, employment, office, secretary, travel C Gross gent Office administration of third parties, pension funds, annuities, etc. B Gross griculture support cotton gins, farm management, post harvest activities F Gross ir transportation airline tickets, shipping, freight, charter service B Flat Flat Flat Flat Flat Flat Flat Flat Flat Flat Flat Unit Unit lcohol - Beer and Wine Wholesaler (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Beer Off Premises (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Beer On/Off Premises (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Beer Wholesaler (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Club Retail Liquor Class I **See Sec 1 79 at the bottom of the schedule regarding monthly taxes due** (State Regulated) Copy of labama Beverage Control Board License Required This includes the beer and wine license. lcohol - Club Retail Liquor Class II **See Sec 1 79 at the bottom of the schedule regarding monthly taxes due** (State Regulated) Copy of labama Beverage Control Board License Required This includes the beer and wine license. lcohol - Importer alcohol (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Lounge Retail Liquor Class 1 **See Sec 1 79 at the bottom of the schedule regarding monthly taxes due** (State Regulated) Copy of labama Beverage Control Board License Required This includes the beer and wine license. lcohol - Manufacturer alcohol (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Restaurant Retail Liquor **See Sec 1 79 at the bottom of the schedule regarding monthly taxes due** (State Regulated) Copy of labama Beverage Control Board License Required This includes the beer and wine license. Must also purchase code lcohol - Retail Liquor Off Premises Class II **See Sec 1 79 at the bottom of the schedule regarding monthly taxes due** (State Regulated) Copy of labama Beverage Control Board License Required This includes the beer and wine license. Must also purchase code Miscellaneous Retail License lcohol - Special Retail Liquor on premises **See Sec 1 79 at the bottom of the schedule regarding monthly taxes due** (State Regulated) Copy of labama Beverage Control Board License Required. Must provide number of days. lcohol - Special Retail Liquor on premises **See Sec 1 79 at the bottom of the schedule regarding monthly taxes due** (State Regulated) $ $75.00 $75.00 $ $10, $20, $ $20, $ $ $2, days or less $ More than 30 days $ Page 2 of 22 liceville Business License Fee Schedule v

3 Internal No. Type Unit Flat Flat Flat Flat Flat Gross Classification/Business Description including Certification information Copy of labama Beverage Control Board License Required. Must provide number of days. lcohol - Special Retail Liquor on premises **See Sec 1 79 at the bottom of the schedule regarding monthly taxes due** (State Regulated) Copy of labama Beverage Control Board License Required. Must provide number of days. lcohol - Warehouse License alcohol (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Wholesale Liquor (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Wine Off Premises (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Wine On/Off premises (State Regulated) Copy of labama Beverage Control Board License Required lcohol - Wine Wholesaler (State Regulated) Copy of labama Beverage Control Board License Required mbulance ambulance company and/or services Must Provide Board Certification: labama EMSP Licensure Calculation Information See Schedule but not to exceed one year. $ for up to 7 days Gross musement arcades, golf clubs, marinas, fitness, bowling centers, billiards B Gross nimal Production dairy, cattle, ranching, sheep, chickens, poultry F Gross pparel manufacturing women, men, children, hosiery, lingerie outerwear accessories Gross ppliance manufacturing small appliance, lighting, electrical, battery, freezer C Gross rchitect individual and/or firm professional license Must Provide Board Certification: rchitects Registration Board Gross rts and sports dance, musical, teams, tracks, promoters, agents B Gross State Law State Law ttorney/lawyers individual and/or firm professional license Must Provide Board Certification: labama State Bar Bank Branch or TM not main office of bank Bank Main Office not branch location or TM Gross Beverage manufacturing all types of soft drinks, bottled water, breweries, ice E Gross Broadcasting radio and television stations B Gross Units Units Units Gross Building materials and gardening equipment dealers hardware, paint home center, wallpaper, nursery Category for number of amusement devices and/or games. Must provide number of devices. Category for number of employees as a basis for calculating license. Must provide number of employees. Category for number of square feet used for calculating license amount. Must provide square footage. Caterers and/or mobile food services Must Provide Board Certification: Department of Health Permit Gross Chemical manufacturing of fertilizer, wood, pesticide, paint, soap, resin C Gross Chiropractor individual and/or firm professional license Must Provide Board Certification: Chiropractic Examiners Board Gross Clothing and accessories men, women, children, infant, shoe, jewelry B $ $ $75.00 $75.00 $ D D U U C P R S C Page 3 of 22 liceville Business License Fee Schedule v

4 Internal No. Type Gross Classification/Business Description including Certification information Computer and electronic manufacturing audio, video, circuit boards, peripherals Calculation Information See Schedule Gross Computer Programmer individual and/or professional firm license Gross Gross Contractors general contractors, commercial building, residential, subdivisions Must Provide Board Certification: labama Licensing Board for General Contractors/Home Builders Licensure Board Contractors heavy construction, highway, bridge, street, water, sewer Must Provide Board Certification: labama Licensing Board for General Contractors/Home Builders Licensure Board Gross Contractors specialty trade building equipment and mechanical install E Gross Contractors specialty trade carpentry contractors E Gross Contractors specialty trade concrete contractors E Gross Contractors specialty trade drywall, acoustical and insulation E Gross Contractors specialty trade electrical contractors Must Provide Board Certification: labama Electrical Contractors Board Gross Contractors specialty trade excavation and site development E Gross Contractors specialty trade floor coverings/all types E Gross Contractors specialty trade glass and glazing contractors E Gross Contractors specialty trade heating and air conditioning Must Provide Board Certification: labama Board of Heating & ir Conditioning & Refrigeration Contractors Gross Contractors specialty trade masonry and stone contractors E Gross Contractors specialty trade painting and wall covering E Gross Contractors specialty trade plumbing Must Provide Board Certification: State of labama Plumbers and Gas Fitters Examining Board Gross Contractors specialty trade roofing, siding and sheet metal E Gross Contractors specialty trade structural steel erection E Gross Contractors specialty trade tile, marble, terrazzo and mosaic E Gross Contractors specialty trade water well drilling and irrigation E Gross Contractors specialty trade wrecking and demolition E Gross Contractors specialty trades contractors itinerant not local E Gross Contractors specialty trades contractors non general and non heavy E Gross Couriers couriers and local messengers, services, local delivery services C Gross Credit services companies and activities related to credit and mediation Must Provide Board Certification: labama Security Commission Gross Delivery V Gross Dentist individual and/or firm professional license Must Provide Board Certification: Board of Dental Examiners of labama C E E E E E B Page 4 of 22 liceville Business License Fee Schedule v

5 Internal No. Type Classification/Business Description including Certification information Calculation Information See Schedule Gross Educational services technical, computer, sports, services, business D Gross Electronic and appliance store household, radio, television, computers B Gross Gross Gross Engineer individual and/or firm professional license Must Provide Board Certification: Engineers & Land Surveyors Professional Licensure Board Exterminating services exterminating company and its services Must Provide Board Certification: Department of griculture and Industries Farming and Crop Production agriculture, crop production, nursery, fruit, growers Gross Fishing and hunting hunting and trapping, finfish, shellfish, supplies E Gross Food and beverage stores grocery, convenience store, markets F Gross Food manufacturing meat, seafood, grain, fruit, dairy, animal, poultry processing Gross Forestry logging, forestry, timber track operations, timber management D Flat Fortune Teller or Clairvoyant individual reader license M Gross 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 Corporation Must Provide Board Certification: labama Security Commission Gross Furniture furniture, home furnishings, stores, floor coverings, window C Gross Furniture manufacturing cabinets, office, household, beds, kitchen C Gross Gasoline Retail selling gasoline with or without convenience stores E Gross General merchandise stores department, warehouse clubs, superstores C Gross Health and personal care stores drug, pharmacy Must Provide Board Certification: Pharmacy Board Gross Health and personal care stores cosmetic, optical, health food C Gross Gross Gross State Law State Law HMO medical centers and services Must Provide Board Certification: labama Board of Medical Examiners & Medical Licensure Commission of labama Hospitals surgical, substance abuse, psychiatric, general care, special Must Provide Board Certification: labama Board of Medical Examiners & Medical Licensure Commission of labama Information services and data processing providing, storing, processing access to information Insurance Company and/or its agents casualty, fire, and/or marine premiums E F F C B C Insurance Company and/or its agents health, allied and all other premiums Gross Janitorial firm janitorial cleaning services individual or firm F Gross Landscaping Services tree service F Gross Leather and allied products manufacturing shoes, luggage, handbag, related products, all footwear Gross Machinery manufacturing office machinery, industrial, engines, farm, HVC C D Page 5 of 22 liceville Business License Fee Schedule v

6 Internal No. Type Classification/Business Description including Certification information Calculation Information See Schedule Gross Management companies offices, enterprises, regional, corporate B Gross Metal fabrication cutlery, structural, ornamental, machine shops D Gross Mining (except for oil and gas) all related mining activities C Gross Mining support services for oil and gas mining activities, oil/gas wells C Gross Gross Miscellaneous manufacturing medical, dental, jewelry sporting goods, toys, signs, all other Miscellaneous Retailer florist, gift, novelty, pet, art, tobacco, package store retail Gross Motion pictures theaters, videos, recording, drive-ins, sound studios Gross Gross Motor vehicle parts and accessories auto, motorcycles, boats, parts and accessories Motor vehicles new and/or used automobiles, motorcycles, boats dealerships and lots Must Provide Board Certification: Revenue Department Regulatory License Gross Museums museums and historical sites, zoos, botanical gardens, parks C Gross Non Store Retailer peddlers license / itinerant peddler I Gross Non Store Retailer peddlers license / local peddler I Gross Non Store Retailers vending machine operators, direct selling, mail order D Gross Gross Gross Nonmetallic manufacturing clay, glass, cement, lime, pottery, ceramic, brick, tile Nursing care residential care facility, day care, assisted living Must Provide Board Certification: labama Board of Examiners of Nursing Home dministrators Nursing Home care for elderly and continuing care facilities Must Provide Board Certification: labama Board of Examiners of Nursing Home dministrators Gross Oil and gas extraction natural gas liquid extraction, crude extraction C Gross Optometrist individual and/or firm professional license Must Provide Board Certification: Optometry Board Gross Other manufacturing mill operations not covered in 313, rugs, linen, curtains E Gross Gross State Law Outpatient Care Centers all other types of services Must Provide Board Certification: labama Board of Medical Examiners & Medical Licensure Commission of labama Paper manufacturing pulp, paper, and converted products, stationery, tubes, cores Passenger transportation bus terminals (state regulated) Gross Passenger transportation charter and other vehicle transit services B Units Gross Gross Gross Passenger transportation number of buses, taxis, cabs, limousines, or buggies Must provide number of vehicles. Pawn Shop whether title pawn or merchandise Must Provide Board Certification: labama State Banking Department Personal Services funerals Must Provide Board Certification: Board of Funeral Services Personal Services hair, barber, beautician, nail Must Provide Board Certification: labama Board of Cosmetology and Barbering Page 6 of 22 liceville Business License Fee Schedule v B B C D C C D C E J B B

7 Internal No. Type Classification/Business Description including Certification information Calculation Information See Schedule Gross Personal Services skin, diet, tanning B Gross Petroleum and coal manufacturing asphalt, grease, roofing, paving products Gross Photographer studios, portrait, commercial, services Gross Gross Physician individual and/or firm professional license Must Provide Board Certification: labama Board of Medical Examiners & Medical Licensure Commission of labama Plastic and rubber manufacturing tires, pipe, hoses, belts, bottles, sheet, wrap, film Gross Primary metal manufacturing iron, steel, aluminum, wire, copper, foundries C Gross Printing screen, quick, digital, books, lithographic, handbills, commercial D Gross Professional Services Not Elsewhere Classified scientific, technical Gross State Law Gross Publishing industries except internet newspaper, book, periodical databases, software Rail transportation transportation, ticket offices (state regulated) Real estate offices, agents, brokers, management, appraisers Must Provide Board Certification: labama Real Estate ppraisers Board Gross Rental and leasing auto, truck, trailer, RV, all tangible property E Gross Rental and leasing movie and video rental D Gross Repairs and maintenance all appliances, home and garden equipment D Gross Repairs and maintenance all electronic equipment B Gross Gross Gross State Law State Law Gross Gross Gross Repairs and maintenance auto, paint/body, carwash, other vehicular services Restaurant full service restaurant facility Must Provide Board Certification: Department of Health Permit Restaurant limited facility or service Must Provide Board Certification: Department of Health Permit Savings and Loans not branch location or TM Savings and Loans Branch or TM not main office of Savings and Loans Securities, commodity brokerage, portfolio, investment, other financial services Must Provide Board Certification: labama Securities Commission Sightseeing transportation scenic and sightseeing, land, air, water special transportation Social assistance child care Must Provide Board Certification: Department of Human Resources Gross Social assistance shelters, vocational, abuse, emergency E Special Events promoter or activity see schedule for rates Must Purchase at City Hall Gross Sporting goods and hobbies toy, fish, gun, books, games B Gross Surveyor individual and/or firm professional license Must Provide Board Certification: Engineers & Land Surveyors Professional Licensure Board C D B B C D D U U E L Page 7 of 22 liceville Business License Fee Schedule v

8 Internal No. Type Classification/Business Description including Certification information Calculation Information See Schedule Flat Telecommunications cellular and other wireless, paging K Flat Telecommunications resellers of service $ State Law State Law Telecommunications telephone local Telecommunications telephone long distance Gross Textile manufacturing fabric, yarn, carpet, canvas, rope, twine, fabric mills E Gross Transportation manufacturing manufacturing auto, truck, trailer, motor home, boat, ship and motorcycle Gross Truck transportation local, long distance, freight, moving, and storage C State Law Truck transportation terminal (state regulated) Gross Unclassified miscellaneous business services not elsewhere classified C Gross Unclassified miscellaneous personal services not elsewhere classified B Gross Used Merchandise Stores books, miscellaneous, consignment, flea market F Gross Utilities electric power or light company G Gross Utilities natural gas company G Gross Utilities water, sewage treatment, steam, and other G Gross Veterinarian individual and/or firm professional license Must Provide Board Certification: labama Veterinary Medical Examiners Board Gross Warehousing and storage distribution, household, refrigerated, special F Gross Waste management companies, trucks, septic tanks, landfill, services F Gross Water transportation coastal, freight forwarders, inland, passenger B Gross Wholesale trade durable vehicle, machinery, equipment, furniture E Gross Wholesale trade non durable wholesale gasoline distributor F Gross Wholesale trade non durable paper, apparel, grocery, beverages, dairy E Gross Wood manufacturing sawmills, wood preservation, veneer, trusses, millwork F D Page 8 of 22 liceville Business License Fee Schedule v

9 SCHEDULE Calculation Information Gross Receipts Range FEE: $0.00 $50, $60.00 $50, $100, $85.00 $100, $150, $ $150, $200, $ $200, $250, $ $250, $300, $ $300, $350, $ $350, $400, $ $400, $450, $ $450, $500, $ $500, $550, $ $550, $600, $ $600, $650, $ $650, $700, $ $700, $750, $ $750, $800, $ $800, $850, $ $850, $900, $ $900, $950, $ $950, $1,000, $ $1,000, $1,050, $ $1,050, $1,100, $ $1,100, $1,150, $ $1,150, $1,200, $ $1,200, $1,250, $ $1,250, $1,300, $ $1,300, $1,350, $ $1,350, $1,400, $ $1,400, $1,450, $ $1,450, $1,500, $ $1,500, $1,550, $ $1,550, $1,600, $ $1,600, $1,650, $ $1,650, $1,700, $ $1,700, $1,750, $ $1,750, $1,800, $ $1,800, $1,850, $ $1,850, $1,900, $ $1,900, ND OVER $1, Page 9 of 22 liceville Business License Fee Schedule v

10 Schedule "B" Gross Receipts Range FEE: $0.00 $50, $60.00 $50, $100, $85.00 $100, $150, $ $150, $200, $ $200, $250, $ $250, $300, $ $300, $350, $ $350, $400, $ $400, $450, $ $450, $500, $ $500, $550, $ $550, $600, $ $600, $650, $ $650, $700, $ $700, $750, $ $750, $800, $ $800, $850, $ $850, $900, $ $900, $950, $ $950, $1,000, $ $1,000, $1,050, $ $1,050, $1,100, $ $1,100, $1,150, $ $1,150, $1,200, $ $1,200, $1,250, $ $1,250, $1,300, $ $1,300, $1,350, $ $1,350, $1,400, $ $1,400, $1,450, $ $1,450, $1,500, $ $1,500, $1,550, $ $1,550, $1,600, $ $1,600, $1,650, $ $1,650, $1,700, $ $1,700, $1,750, $ $1,750, $1,800, $ $1,800, $1,850, $ $1,850, $1,900, $ $1,900, ND OVER $ Page 10 of 22 liceville Business License Fee Schedule v

11 SCHEDULE C Gross Receipts Range FEE: Gross Receipts Range FEE: $0.00 $20, $60.00 $490, $500, $ $20, $30, $70.00 $500, $510, $ $30, $40, $80.00 $510, $520, $ $40, $50, $90.00 $520, $530, $ $50, $60, $ $530, $540, $ $60, $70, $ $540, $550, $ $70, $80, $ $550, $560, $ $80, $90, $ $560, $570, $ $90, $100, $ $570, $580, $ $100, $110, $ $580, $590, $ $110, $120, $ $590, $600, $ $120, $130, $ $600, $610, $ $130, $140, $ $610, $620, $ $140, $150, $ $620, $630, $ $150, $160, $ $630, $640, $ $160, $170, $ $640, $650, $ $170, $180, $ $650, $660, $ $180, $190, $ $660, $670, $ $190, $200, $ $670, $680, $ $200, $210, $ $680, $690, $ $210, $220, $ $690, $700, $ $220, $230, $ $700, $710, $ $230, $240, $ $710, $720, $ $240, $250, $ $720, $730, $ $250, $260, $ $730, $740, $ $260, $270, $ $740, $750, $ $270, $280, $ $750, $760, $ $280, $290, $ $760, $770, $ $290, $300, $ $770, $780, $ $300, $310, $ $780, $790, $ $310, $320, $ $790, $800, $ $320, $330, $ $800, $810, $ $330, $340, $ $810, $820, $ $340, $350, $ $820, $830, $ $350, $360, $ $830, $840, $ $360, $370, $ $840, $850, $ $370, $380, $ $850, $860, $ $380, $390, $ $860, $870, $ $390, $400, $ $870, $880, $ $400, $410, $ $880, $890, $ $410, $420, $ $890, $900, $ $420, $430, $ $900, $910, $ $430, $440, $ $910, $920, $ $440, $450, $ $920, $930, $ $450, $460, $ $930, $940, $ $460, $470, $ $940, $950, $ $470, $480, $ $950, $960, $1, $480, $490, $ $960, ND OVER $1, Page 11 of 22 liceville Business License Fee Schedule v

12 SCHEDULE D Gross Receipts Range FEE: Gross Receipts Range FEE: $ , $60.00 $490, $500, $ $20, $30, $70.00 $500, $510, $ $30, $40, $80.00 $510, $520, $ $40, $50, $90.00 $520, $530, $ $50, $60, $ $530, $540, $ $60, $70, $ $540, $550, $ $70, $80, $ $550, $560, $ $80, $90, $ $560, $570, $ $90, $100, $ $570, $580, $ $100, $110, $ $580, $590, $ $110, $120, $ $590, $600, $ $120, $130, $ $600, $610, $ $130, $140, $ $610, $620, $ $140, $150, $ $620, $630, $ $150, $160, $ $630, $640, $ $160, $170, $ $640, $650, $ $170, $180, $ $650, $660, $ $180, $190, $ $660, $670, $ $190, $200, $ $670, $680, $ $200, $210, $ $680, $690, $ $210, $220, $ $690, $700, $ $220, $230, $ $700, $710, $ $230, $240, $ $710, $720, $ $240, $250, $ $720, $730, $ $250, $260, $ $730, $740, $ $260, $270, $ $740, $750, $ $270, $280, $ $750, $760, $ $280, $290, $ $760, $770, $ $290, $300, $ $770, $780, $ $300, $310, $ $780, $790, $ $310, $320, $ $790, $800, $ $320, $330, $ $800, $810, $ $330, $340, $ $810, $820, $ $340, $350, $ $820, $830, $ $350, $360, $ $830, $840, $ $360, $370, $ $840, $850, $ $370, $380, $ $850, $860, $ $380, $390, $ $860, $870, $ $390, $400, $ $870, $880, $ $400, $410, $ $880, $890, $ $410, $420, $ $890, $900, $ $420, $430, $ $900, $910, $ $430, $440, $ $910, $920, $ $440, $450, $ $920, $930, $ $450, $460, $ $930, $940, $ $460, $470, $ $940, $950, $ $470, $480, $ $950, $960, $1, $480, $490, $ $960, ND OVER $1, Page 12 of 22 liceville Business License Fee Schedule v

13 SCHEDULE E Gross Receipts Range FEE: $0.00 $50, $60.00 $50, $100, $85.00 $100, $150, $ $150, $200, $ $200, $250, $ $250, $300, $ $300, $350, $ $350, $400, $ $400, $450, $ $450, $500, $ $500, $550, $ $550, $600, $ $600, $650, $ $650, $700, $ $700, $750, $ $750, $800, $ $800, $850, $ $850, $900, $ $900, $950, $ $950, $1,000, $ $1,000, $1,050, $ $1,050, $1,100, $ $1,100, $1,150, $ $1,150, $1,200, $ $1,200, $1,250, $ $1,250, $1,300, $ $1,300, $1,350, $ $1,350, $1,400, $ $1,400, $1,450, $ $1,450, $1,500, $ $1,500, $1,550, $ $1,550, $1,600, $ $1,600, $1,650, $ $1,650, $1,700, $ $1,700, $1,750, $ $1,750, $1,800, $ $1,800, $1,850, $ $1,850, ND OVER $1,010.00* *Each increment of $500,000 of gross receipts above the amount of $1,850, will increase the fee amount by $250 Page 13 of 22 liceville Business License Fee Schedule v

14 SCHEDULE F Gross Receipts Range FEE: Gross Receipts Range FEE: $ , $60.00 $490, $500, $ $20, $30, $70.00 $500, $510, $ $30, $40, $80.00 $510, $520, $ $40, $50, $90.00 $520, $530, $ $50, $60, $ $530, $540, $ $60, $70, $ $540, $550, $ $70, $80, $ $550, $560, $ $80, $90, $ $560, $570, $ $90, $100, $ $570, $580, $ $100, $110, $ $580, $590, $ $110, $120, $ $590, $600, $ $120, $130, $ $600, $610, $ $130, $140, $ $610, $620, $ $140, $150, $ $620, $630, $ $150, $160, $ $630, $640, $ $160, $170, $ $640, $650, $ $170, $180, $ $650, $660, $ $180, $190, $ $660, $670, $ $190, $200, $ $670, $680, $ $200, $210, $ $680, $690, $ $210, $220, $ $690, $700, $ $220, $230, $ $700, $710, $ $230, $240, $ $710, $720, $ $240, $250, $ $720, $730, $ $250, $260, $ $730, $740, $ $260, $270, $ $740, $750, $ $270, $280, $ $750, $760, $ $280, $290, $ $760, $770, $ $290, $300, $ $770, $780, $ $300, $310, $ $780, $790, $ $310, $320, $ $790, $800, $ $320, $330, $ $800, $810, $ $330, $340, $ $810, $820, $ $340, $350, $ $820, $830, $ $350, $360, $ $830, $840, $ $360, $370, $ $840, $850, $ $370, $380, $ $850, $860, $ $380, $390, $ $860, $870, $ $390, $400, $ $870, $880, $ $400, $410, $ $880, $890, $ $410, $420, $ $890, $900, $ $420, $430, $ $900, $910, $ $430, $440, $ $910, $920, $ $440, $450, $ $920, $930, $ $450, $460, $ $930, $940, $ $460, $470, $ $940, $950, $ $470, $480, $ $950, $960, $1, $480, $490, $ $960, ND OVER $1, Page 14 of 22 liceville Business License Fee Schedule v

15 Schedule "G" - Electric Company and Gas Company For selling or distributing electrical current or natural gas, an amount equal to three percent of the gross receipts of the business transacted in the municipality for the previous year for the sale or distribution of electrical current or natural gas from any point in or into the municipality. Schedule "I" - Peddlers, Local and Itinerant These licenses must be purchased from City Hall 90 Days Rate issued only for 90 days of sales activity $70.00 Schedule "J" - Taxi Cabs and Limousines 1 taxi cab or limousine $60.00 per vehicle ll taxi cabs or limousines over 1 $35.00 per vehicle Schedule "K" - Telephones and Telecommunications Refer to Code of labama Schedule "L" - Special Events Licenses Contact city for fee. Schedule "M" - Fortune Tellers nnual license rate is $1, and rate is reduced by $20.00 each year until such time as the annual rate reaches $ and that becomes the minimum rate thereafter. Schedule "P" - musement Devices For the first 10 machines ll machines over 10 $35.00 per machine $20.00 per machine Schedule "Q" - Buses, Trucks and Other Equipment Refer to Code of labama Schedule "R" - Number of Employees R-1 Where personnel are from 1 to 2 people $ R-2 Where personnel are from 3 to 5 people $ R-3 Where personnel are from 6 to 10 people $ R-4 Where personnel are from 11 to 20 people $ R-5 Where personnel are from 21 to 50 people $ R-6 Where personnel are from 51 to 75 people $ R-7 Where personnel are from 76 to 100 people $1, R-8 Personnel over 100 to be $1, $50.00 per person over 100. Page 15 of 22 liceville Business License Fee Schedule v

16 Schedule "S" - Square Feet Warehouse and Warehousing S-1 From zero to 5,000 Square Feet $ S-2 From 5,000 to 10,000 Square Feet $ S-3 From 10,000 to 20,000 Square Feet $ S-4 From 20,000 to 30,000 Square Feet $ S-5 From 30,000 to 40,000 Square Feet $ S-6 From 40,000 to 50,000 Square Feet $ S-7 From 50,000 to 60,000 Square Feet $ S-8 From 60,000 to 70,000 Square Feet $ S-9 From 70,000 to 80,000 Square Feet $ S-10 From 80,000 to 90,000 Square Feet $1, S-11 From 90,000 to 100,000 Square Feet $1, S-16 From 100,000 up - $1, plus $.01 per square foot over 100,000 Schedule "U" - Banks / Savings and Loans Bank TM Location $10.00 Bank Branch Location $10.00 Bank Main Office Facility $ Savings and Loan TM Location $10.00 Savings and Loan Branch Location $10.00 Savings and Loan Mail Office Facility $ Page 16 of 22 liceville Business License Fee Schedule v

17 Schedule "V" - Delivery License-See Qualifications in Section 21 Below The rate for the delivery license is established in Section 21 and is: $ Section 21. Delivery License per Modified by (SB316) (a) (1) Each municipality shall allow the purchase of a delivery license by any business that has no other physical presence within the municipality or its police jurisdiction for the privilege of delivering its merchandise therein. The amount of the delivery license shall not exceed one hundred dollars ($100). Nothing herein shall prohibit a municipality from requiring by ordinance the purchase of a decal by the taxpayer for each delivery vehicle making deliveries within the municipality or its police jurisdiction. The charge for such decal shall not exceed the municipality's actual cost of the decal. (2) Notwithstanding any other provision of law, a municipality may charge a taxpayer an issuance fee for a business delivery license not to exceed ten dollars ($10). (b) s used in this section, a delivery license shall mean a fixed rate business license issued by a municipality for the limited privilege of delivering and requisite set-up and installation, by the taxpayer's employees or agents, of the taxpayer's own merchandise in that municipality, by means of delivery vehicles owned, leased, or contracted by the taxpayer; provided that the gross receipts derived from the sale and any requisite set-up or installation of all merchandise so delivered into the municipality shall not exceed seventy-five thousand dollars ($75,000) during the license year, and any set-up or installation shall relate only to (1) that required by the contract between the taxpayer and the customer or as may be required by state or local law, and (2) the merchandise so delivered. Mere delivery of the taxpayer's merchandise by common carrier shall not allow the taxing jurisdiction to assess a business license tax or a delivery 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 dollar ($75,000) limitation described in the preceding sentence 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. Provided that the dollar limitation prescribed above shall be increased, but not decreased, every five years under the standards prescribed by Section with respect to the uniform license issuance fee and may be increased by a municipality at any time, up to one hundred fifty thousand dollars ($150,000), by adoption of an ordinance. common carrier, contract carrier, or similar delivery service making deliveries on behalf of others shall not be entitled to purchase a delivery license hereunder. (c) taxpayer that otherwise meets the criteria for the purchase of a delivery license pursuant to subsections (a) and (b) is not required to purchase a delivery license or a regular business license if the following criteria apply: 1) The taxpayer's gross receipts that are derived from within the municipality or its police jurisdiction do not exceed ten thousand dollars ($10,000) during the year; and (2) the taxpayer has no other physical presence within the municipality or its police jurisdiction during the year. ny other taxpayer that meets the criteria for the purchase of a delivery license, as provided in subsections (a) and (b), and meets those criteria during the current license year as well, shall purchase either a delivery license or a regular business license otherwise applicable to the taxpayer, at its option. (d) Notwithstanding Section , the delivery license shall be calculated in arrears, based on the related gross receipts during the preceding license year. (e) The purchase of a delivery license or the exemption from the purchase of a delivery license pursuant to subsection (c) 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 or other provisions of this title, nor does the purchase of a delivery license, in and of itself, establish that nexus does not exist between the taxpayer and the municipality. (f) If at any time during the current license year the taxpayer fails to meet the criteria specified in subsections (a) and (b), then within 45 days after any of the criteria have been violated or exceeded, the taxpayer shall purchase a business delivery license or other appropriate license from the municipality and may be subject to a penalty not to exceed ten dollars ($10). Page 17 of 22 liceville Business License Fee Schedule v

18 Sec City alcohol license fees and requirements. (a) Each person licensed by the state alcoholic beverage control board, who shall engage in the alcoholic beverage, liquor, beer or wine business within the corporate limits, prior to engaging in such business shall pay to the City, for the privilege of so engaging in business, an annual privilege business license fee and further license fees as established below: (1) Beer wholesale license. Each person licensed as a beer wholesaler under the lcoholic Beverage Licensing Code (Code of la. 1975, et seq.) shall pay to the City an annual license fee of 50 percent of the amount charged for state beer license by the state. In addition, each licensee will remit to the City Clerk, on forms provided by such Clerk, each month, the privilege or excise tax levied on the sales of beer by Code of la. 1975, Title 28, Ch. 3, rt. 5B (Code of la. 1975, et seq.). Wholesale beer dealers and distributors will not sell to any retail outlet within the City of liceville that does not have a current City license. (2) Wine wholesaler license. Each person licensed by the state alcoholic beverage control board as a wine wholesaler under the lcoholic Beverage Licensing Code (Code of la. 1975, et seq.) shall pay to the City an annual license fee of 50 percent of the amount charged for state wine license by the state. In addition, each licensee will remit to the City Clerk, on forms provided by such Clerk, each month, the privilege or excise tax levied on the sales of table wine by the labama Table Wine ct (Code of la. 1975, et seq.). Wholesale wine dealers will not sell to any retail outlet within the City of liceville that is not properly licensed by the City. (3) Beer and wine wholesale license. Each person licensed as a beer and wine wholesaler under the lcoholic Beverage Licensing Code (Code of la. 1975, et seq.) shall pay to the City an annual license fee of 50 percent of the amount charged for state wine and beer license by the state. In addition, each licensee will remit to the City Clerk, on forms provided by such Clerk, each month, the privilege or excise tax levied on the sales of beer by Code of la. 1975, title 28, Ch. 3, rt. 5B (Code of la. 1975, et seq.). In addition, each licensee will remit to the City Clerk, on forms provided by such Clerk, each month, the privilege or excise tax levied on the sales of table wine by the labama Table Wine ct. Wholesale beer and wine dealers will not sell to any retail outlet that is not properly licensed by the City. (4) Warehouse license. Each person licensed by the state alcoholic beverage control board to receive, store or warehouse alcoholic beverages within the City for transshipment inside and outside the state shall pay to the City an annual license fee of $ (5) Club retail liquor license. Each person licensed by the state alcoholic beverage control board to operate a club, class I or II, under the lcoholic Beverage Licensing Code (Code of la. 1975, et seq.) shall pay to the City an annual license fee of $10, if a class I club, and $20, for a class II club. In addition, to said stated license fee, each person shall pay to the City, on or before the 15th day of the calendar month next succeeding each separate calendar month, for the privilege of having engaged in such business, an additional license tax of 10 percent of gross receipts of such business derived from the sale of all alcoholic beverages, except beer and table wine, received during such immediate next preceding calendar month. In addition, each person applying for a club retail liquor license shall have a minimum of two hundred (200) paved, striped and lighted parking spaces available for the sole use of members of the club if a class I club, or five hundred (500) paved, striped and lighted parking spaces available for the sole use of members of the club, if a class II club. (6) Lounge retail liquor license. Each person licensed by the state alcoholic beverage control board to operate a Class I Retail Lounge under the lcoholic Beverage Licensing Code (Code of la. 1975, et seq.) shall pay to the City an annual license fee of $20, In addition to said stated license fee, each person shall pay to the City, on or before the 15th day of the calendar month next succeeding each separate calendar month, for the privilege of having engaged in such business, an additional license tax of 10 percent of gross receipts of such business derived from the sale of all alcoholic beverages, except beer and table wine, received during such immediate next preceding calendar month. In addition, each person applying for a lounge retail liquor license shall have available a minimum of five hundred (500) paved, striped and lighted parking spaces for the sole use of customers of the lounge. (7) Retail liquor for off-premises consumption. Each person licensed by the state alcoholic beverage control board to operate a Class II Retail Lounge under the lcoholic Beverage Licensing Code (Code of la. 1975, et seq.) shall pay to the City an annual license fee of $2, In addition to said stated license fee, each person shall pay to the City, on or before the 15th day of the calendar month next succeeding each separate calendar month, for the privilege of having engaged in such business, an additional license tax of 10 percent of gross receipts of such business derived from the sale of all alcoholic beverages, except beer and table wine, received during such immediate next preceding calendar month. (8) Restaurant retail liquor license. Each person licensed by the state alcoholic beverage control board to sell alcoholic beverages in connection with the operation of a restaurant under the lcoholic Beverage Licensing Code (Code of la. 1975, et seq.) shall pay to the City an annual privilege license fee of $ In addition to the stated license fee, each such person shall pay to the City, on or before the 15th day of the calendar month next succeeding each separate subject month, for the privilege of so engaging in such business in said subject month, an additional license tax of 10 percent of the monthly gross receipts of such business derived from the sale of all alcoholic beverages, except beer and table wine, received during the immediate preceding calendar month. (9) Retail table wine license for off-premises consumption. Each person licensed by the state alcoholic beverage control board to sell table wine for off-premises consumption under the lcoholic Beverage Licensing Code (Code of la. 1975, et seq.) shall pay to the City an annual license fee of 50 percent of the amount charged for state wine license by the state. Continued on the next page. Page 18 of 22 liceville Business License Fee Schedule v