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1 City of Satsuma (9139) Business License Fee Schedule including General Information/FQs Thank you for doing business in the City of Satsuma. ll businesses operating in the city limits or police jurisdiction of the City of Satsuma 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 online: 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

2 Internal No. Type Classification/Business Description including Certification information Calculation Information See Schedule ccommodations bed and breakfast inns and services D ccommodations hotels, motels and similar facilities C ccommodations rooming houses and boarding houses E ccommodations trailer parks, RV parks, and travel parks E ccountant/cps individual and/or firm professional license Must Provide Board Certification: Public ccountancy Board dministration of Economic programs 501-3c required dministration of Environmental Quality Programs 501-3c required dministration of housing, urban, comm 501-3c required dministration of human resource programs 501-3c required dministrative services answering, employment, office, sec., travel C gent Office administration of third parties, pension funds, annuities, etc. B griculture support cotton gins, farm management, post-harvest activities F ir transportation airline tickets, shipping, freight, charters service B lcohol state regulated through BC Must Provide Board Certification: lcoholic Beverage Control Board (BC Board) mbulance ambulance company and/or services D musement arcades, golf clubs, marinas, fitness, bowling centers B nimal Production dairy, cattle, ranching, sheep, chickens, poultry F pparel manufacturing women, men, children, hosiery, lingerie outerwear, accessories ppliance manufacturing small appliance, lighting, electrical, battery, freezer C rchitect individual and/or firm professional license Must Provide Board Certification: rchitects Registration Board rts and sports dance, musical, teams, tracks, promoters, agents B ttorney/lawyers individual and/or firm professional license Must Provide Board Certification: labama State Bar Bank Branch or TM not main office of bank U Bank Main Office not branch location or TM U Beer off premise state regulated through BC Must Provide Board Certification: lcoholic Beverage Control Board (BC Board) Beer on premise state regulated through BC Must Provide Board Certification: lcoholic Beverage Control Board (BC Board) Beer & Wine wholesale distributor Must Provide Board Certification: lcoholic Beverage Control Board (BC Board) Beverage manufacturing all types of soft drinks, bottled water, breweries, ice E Broadcasting radio and television stations B H D H H H

3 Internal No. Type Classification/Business Description including Certification information Building materials and gardening equipment dealers hardware, paint, home center, wallpaper, nursery Calculation Information See Schedule Category for number of amusement devices and/or games P Category for number of employees as a basis for calculating license R Category for number of pool tables O Category for number of square feet used for calculating license amount S Category for number of vending machines for all types vending N Caterers and/or mobile food services Must Provide Board Certification: Department of Health Chemical manufacturing of fertilizer, wood, pesticide, paint, soap, and resin C Chiropractor individual and/or firm professional license Must Provide Board Certification: Chiropractic Examiners Board Clothing & accessories men, women, children, infant, shoe, jewelry B Computer & electronic manufacturing audio, video, circuit boards, peripherals Computer Programmer individual and/or professional firm license Contractors general contractors, comm. bldg, residential, subdivisions Must Provide Board Certification: Licensing Board of General Contractors/Home Builders Licensure Board Contractors general contractors-itinerant not local Must Provide Board Certification: Licensing Board of General Contractors/Home Builders Licensure Board Contractors heavy construction- itinerant not local Must Provide Board Certification: Licensing Board of General Contractors/Home Builders Licensure Board Contractors heavy construction, highway, bridge, street, water, sewer Must Provide Board Certification: Licensing Board of General Contractors/Home Builders Licensure Board Contractors specialty trade building equipment & mechanical install E Contractors specialty trade carpentry contractors E Contractors specialty trade concrete contractors E Contractors specialty trade drywall, acoustical & insulation E Contractors specialty trade electrical contractors Must Provide Board Certification: Electrical Contractors Board Contractors specialty trade excavation and site development E Contractors specialty trade floor coverings/all types E Contractors specialty trade glass and glazing contractors E Contractors specialty trade hvac Must Provide Board Certification: Heating & ir Conditioning & Refrigeration Contractors Board Contractors specialty trade masonry and stone contractors E Contractors specialty trade painting and wall covering E C C C E I I D E E

4 Internal No. Type Classification/Business Description including Certification information Contractors specialty trade plumbing Must Provide Board Certification: Plumbers & Gas Fitters Examining Board Calculation Information See Schedule Contractors specialty trade roofing, siding & sheet metal E Contractors specialty trade structural steel erection E Contractors specialty trade tile, marble, terrazzo & mosaic E Contractors specialty trade water well drilling & irrigation E Contractors specialty trade wrecking and demolition Gross Based W Contractors specialty trade wrecking and demolition Flat Fee W Contractors specialty trades contractors- itinerant not local I Contractors specialty trades contractors- non-general & non-heavy D Couriers couriers and local messengers, services, local delivery services C Credit services companies and activities related to credit and mediation B Delivery V Dentist individual and/or firm professional license Must Provide Board Certification: Board of Dental Examiners of L Drinking Establishment club, lounge, bar, or other Must Provide Board Certification: lcoholic Beverage Control Board (BC Board) Educational services technical, computer, sports, services, business D Electronic & appliance store household, radio, television, computers B 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 Fishing & hunting hunting and trapping, finfish, shellfish, supplies E Food manufacturing meat, seafood, grain, fruit, dairy, animal, poultry processing Food & beverage stores grocery, convenience store, markets F Forestry logging, forestry, timber track operations, timber management D Fortune Teller or Clairvoyant individual reader license M 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 Corp Furniture furniture, home furnishings, stores, floor coverings, window C Furniture manufacturing cabinets, office, household, beds, kitchen C Gasoline Retail - selling gasoline with or without convenience stores E E B E F F

5 Internal No. Type Classification/Business Description including Certification information Calculation Information See Schedule General merchandise stores department, warehouse clubs, superstores C Group Home as defined in L Dept. of Mental Health dmin Code C Health and personal care stores drug, pharmacy, cosmetic, optical, health food HMO medical centers and services B Hospitals surgical, substance abuse, psychiatric, general care, special C Information services and data processing providing, storing, processing, access to information Insurance Company casualty, fire, and/or marine premiums / Insurance Company health, allied, and all other premiums / Janitorial firm janitorial cleaning services individual or firm F Landscaping Services F Leather and allied products manufacturing shoes, luggage, handbag, related products, all footwear Machinery manufacturing office machinery, industrial, engines, farm, HVC C Management companies offices, enterprises, regional, corporate B Metal fabrication cutlery, structural, ornamental, machine shops D Mining - (except for oil and gas) all related mining activities C Mining support services for oil and gas mining activities, oil/gas wells C Miscellaneous manufacturing Misc. Manufacturing, medical, dental, jewelry, sporting goods, toys, signs, all other Miscellaneous retailers florist, gift, novelty, pet, art, and tobacco B Motion pictures theatres, videos, recording, drive-ins, sound studios Motor vehicle parts and accessories auto, motorcycles, boats, parts and accessories Motor vehicles - new and/or used automobiles, motorcycles, boats, etc dealerships and lots Must Provide Board Certification: Rev Dept - Regulatory License Museums museums and historical sites, zoos, botanical gardens, parks C National Security and International ffairs 501-3c required Nonmetallic manufacturing clay, glass, cement, lime, pottery, ceramic, brick, tile Non-Store Retailer peddlers license / itinerant peddler I Non-Store Retailer peddlers license / local peddler I Non-Store retailers vending machine operators, direct selling, mail order D Nursing care residential care facility, day care, assisted living C Nursing Home care for elderly and continuing care facilities D C D B C D C

6 Internal No. Type Classification/Business Description including Certification information Calculation Information See Schedule Oil and gas extraction natural gas liquid extraction, crude extraction C Optometrist individual and/or firm professional license Must Provide Board Certification: Optometry Board Other manufacturing mill operations not covered in 313, rugs, linen, curtains E Outpatient Care Centers all other types of services C Package Stores selling beer, wine and liquor plus general mdse Must Provide Board Certification: lcoholic Beverage Control Board (BC Board) Paper manufacturing pulp, paper, and converted products, stationary, tubes, cores Passenger transportation bus terminals state regulated Passenger transportation buses, taxi cabs, limousine service, buggy, charters J Passenger transportation charter and other vehicle transit services B Passenger transportation number of buses, taxis, cabs, limousines, or buggies Pawn Shop whether title pawn or merchandise Personal Services hair, skin, diet, etc B Personal Services barber Must Provide Board Certification: L Board of Cosmetology & Barbers Personal Services beautician Must Provide Board Certification: L Board of Cosmetology & Barbers Personal Services funeral services Must Provide Board Certification: Board of Funeral Services Personal Services- nails B Personal Services- tanning B Petroleum and coal manufacturing asphalt, grease, roofing, paving products C Photographer studios, portrait, commercial, services Physician individual and/or firm professional license Must Provide Board Certification: Medical Examiners Board Plastic & rubber manufacturing tires, pipe, hoses, belts, bottles, sheet, wrap, film Primary metal manufacturing iron, steel, aluminum, wire, copper, foundries C Printing screen, quick, digital, books, lithographic, handbills, comm. D Professional Services Not Elsewhere Classified scientific, technical Publishing industries except internet newspaper, book, periodical, databases, software Rail transportation transportation, ticket offices, state regulated Real estate offices, agents, brokers, management, appraisers B Rental and leasing auto, truck, trailer, RV, all tangible property C Rental and leasing movie and video rental D D E J B B B D B

7 Internal No. Type Classification/Business Description including Certification information Calculation Information See Schedule Rental and leasing Real Estate T Repairs and maintenance all appliances, home & garden equipment D Repairs and maintenance all electronic equipment B Repairs and maintenance auto, paint/body, carwash, other vehicular C Restaurant full service restaurant facility Must Provide Board Certification: Department of Health Restaurant limited facility or service Must Provide Board Certification: Department of Health S&L Branch or TM not main office of S&L U Savings and Loans not branch location or TM U Securities, commodity brokerage, portfolio, investment, other financial services Must Provide Board Certification: Securities Commission Sightseeing transportation scenic and sightseeing, land, air, water, special trans Social assistance shelters, vocational, child care, abuse, emergency E Space, research, and technology 501-3c required Special Events promoter or activity see schedule for rates L Sporting goods & hobbies toy, fish, gun, books, games B Surveyor individual and/or firm professional license Must Provide Board Certification: Engineers & Land Surveyors Professional Licensure Board Telecommunications cellular and other wireless, paging K Telecommunications resellers of service K Telecommunications telephone local per K Telecommunications telephone long distance per K Textile manufacturing fabric, yarn, carpet, canvas, rope, twine, fabric mills E Transportation manufacturing manufacturing auto, truck, trailer, motor home, boat, ship, and motorcycle Truck transportation local, long-distance, freight, moving, and storage C Truck transportation terminal state regulated Unclassified miscellaneous business services not elsewhere classified C Unclassified miscellaneous personal services not elsewhere classified B Used Merchandise Stores books, miscellaneous, consignment, flea market F Utilities electric power or light company G Utilities natural gas company G Utilities water, sewage treatment, steam, and other G D D D

8 Internal No. Type Classification/Business Description including Certification information Veterinarian individual and/or firm professional license Must Provide Board Certification: labama Veterinary Medical Examiners Board Calculation Information See Schedule Warehousing and storage distribution, household, refrigerated, special F Waste management companies, trucks, septic tanks, landfill, services F Water transportation coastal, freight forwarders, inland, passenger B Wholesale trade durable, vehicle, machinery, equipment, furniture E Wholesale trade non-durable, wholesale gasoline distributor F Wholesale trade non-durable, paper, apparel, grocery, beverages, dairy E Wine state regulated through BC Must Provide Board Certification: lcoholic Beverage Control Board (BC Board) Wood manufacturing sawmills, wood preservation, veneer, trusses, millwork F H

9 Schedule If gross receipts are: Calculation Information More Than Less Than mount Due dd'l mt Due In Excess of Zero $99, $ $100, $199, $ $2.72 Per $ $100, $200, $299, $ $2.35 Per $ $200, $300, $399, $ $2.21 Per $ $300, $400, $499, $1, $2.16 Per $ $400, $500, $599, $1, $2.11 Per $ $500, $600, $699, $1, $2.05 Per $ $600, $700, $799, $1, $2.00 Per $ $700, $800, $899, $1, $1.95 Per $ $800, $900, $999, $2, $1.89 Per $ $900, $1,000, $1,099, $2, $1.84 Per $ $1,000, $1,100, $1,199, $2, $1.79 Per $ $1,100, $1,200, $1,299, $2, $1.73 Per $ $1,200, $1,300, $1,399, $2, $1.68 Per $ $1,300, $1,400, $1,499, $2, $1.63 Per $ $1,400, $1,500, $1,999, $3, $1.60 Per $ $1,500, $2,000, $2,499, $3, $1.57 Per $ $2,000, $2,500, $2,999, $4, $1.55 Per $ $2,500, $3,000, $3,499, $5, $1.49 Per $ $3,000, $3,500, $3,999, $6, $1.44 Per $ $3,500, $4,000, $4,999, $6, $1.39 Per $ $4,000, $5,000, $5,999, $8, $1.33 Per $ $5,000, $6,000, $7,999, $9, $1.28 Per $ $6,000, $8,000, $10,999, $12, $1.23 Per $ $8,000, $11,000, $13,999, $15, $1.17 Per $ $11,000, $14,000, $57,999, $19, $1.12 Per $ $14,000, $58,000, $91,999, $68, $1.01 Per $ $58,000, $92,000, Over 92MM $102, $0.80 Per $ $92,000,000.00

10 Schedule B If gross receipts are: More Than Less Than mount Due dd'l mt Due In Excess of Zero $99, $ $100, $199, $ $2.41 Per $ $100, $200, $299, $ $2.05 Per $ $200, $300, $399, $ $1.94 Per $ $300, $400, $499, $ $1.89 Per $ $400, $500, $599, $1, $1.84 Per $ $500, $600, $699, $1, $1.80 Per $ $600, $700, $799, $1, $1.75 Per $ $700, $800, $899, $1, $1.70 Per $ $800, $900, $999, $1, $1.66 Per $ $900, $1,000, $1,099, $2, $1.61 Per $ $1,000, $1,100, $1,199, $2, $1.56 Per $ $1,100, $1,200, $1,299, $2, $1.52 Per $ $1,200, $1,300, $1,399, $2, $1.47 Per $ $1,300, $1,400, $1,499, $2, $1.42 Per $ $1,400, $1,500, $1,999, $2, $1.40 Per $ $1,500, $2,000, $2,499, $3, $1.38 Per $ $2,000, $2,500, $2,999, $4, $1.35 Per $ $2,500, $3,000, $3,499, $4, $1.31 Per $ $3,000, $3,500, $3,999, $5, $1.26 Per $ $3,500, $4,000, $4,999, $6, $1.21 Per $ $4,000, $5,000, $5,999, $7, $1.17 Per $ $5,000, $6,000, $7,999, $8, $1.12 Per $ $6,000, $8,000, $10,999, $10, $1.07 Per $ $8,000, $11,000, $13,999, $13, $1.03 Per $ $11,000, $14,000, $57,999, $17, $0.98 Per $ $14,000, $58,000, $91,999, $60, $0.89 Per $ $58,000, $92,000, Over 92MM $90, $0.70 Per $ $92,000,000.00

11 Schedule C If gross receipts are: More Than Less Than mount Due dd'l mt Due In Excess of Zero $99, $ $100, $199, $ $2.05 Per $ $100, $200, $299, $ $1.76 Per $ $200, $300, $399, $ $1.66 Per $ $300, $400, $499, $ $1.62 Per $ $400, $500, $599, $ $1.58 Per $ $500, $600, $699, $1, $1.54 Per $ $600, $700, $799, $1, $1.50 Per $ $700, $800, $899, $1, $1.46 Per $ $800, $900, $999, $1, $1.42 Per $ $900, $1,000, $1,099, $1, $1.38 Per $ $1,000, $1,100, $1,199, $1, $1.34 Per $ $1,100, $1,200, $1,299, $1, $1.30 Per $ $1,200, $1,300, $1,399, $2, $1.26 Per $ $1,300, $1,400, $1,499, $2, $1.22 Per $ $1,400, $1,500, $1,999, $2, $1.20 Per $ $1,500, $2,000, $2,499, $2, $1.18 Per $ $2,000, $2,500, $2,999, $3, $1.16 Per $ $2,500, $3,000, $3,499, $4, $1.12 Per $ $3,000, $3,500, $3,999, $4, $1.08 Per $ $3,500, $4,000, $4,999, $5, $1.04 Per $ $4,000, $5,000, $5,999, $6, $1.00 Per $ $5,000, $6,000, $7,999, $7, $0.96 Per $ $6,000, $8,000, $10,999, $9, $0.92 Per $ $8,000, $11,000, $13,999, $11, $0.88 Per $ $11,000, $14,000, $57,999, $14, $0.84 Per $ $14,000, $58,000, $91,999, $51, $0.76 Per $ $58,000, $92,000, Over 92MM $77, $0.60 Per $ $92,000,000.00

12 Schedule D If gross receipts are: More Than Less Than mount Due dd'l mt Due In Excess of Zero $99, $ $100, $199, $ $1.72 per $ $100, $200, $299, $ $1.47 per $ $200, $300, $399, $ $1.38 per $ $300, $400, $499, $ $1.35 per $ $400, $500, $599, $ $1.32 per $ $500, $600, $699, $ $1.28 per $ $600, $700, $799, $1, $1.25 per $ $700, $800, $899, $1, $1.22 per $ $800, $900, $999, $1, $1.18 per $ $900, $1,000, $1,099, $1, $1.15 per $ $1,000, $1,100, $1,199, $1, $1.12 per $ $1,100, $1,200, $1,299, $1, $1.08 per $ $1,200, $1,300, $1,399, $1, $1.05 per $ $1,300, $1,400, $1,499, $1, $1.02 per $ $1,400, $1,500, $1,999, $1, $1.00 per $ $1,500, $2,000, $2,499, $2, $0.98 per $ $2,000, $2,500, $2,999, $2, $0.97 per $ $2,500, $3,000, $3,499, $3, $0.93 per $ $3,000, $3,500, $3,999, $3, $0.90 per $ $3,500, $4,000, $4,999, $4, $0.87 per $ $4,000, $5,000, $5,999, $5, $0.83 per $ $5,000, $6,000, $7,999, $6, $0.80 per $ $6,000, $8,000, $10,999, $7, $0.77 per $ $8,000, $11,000, $13,999, $9, $0.73 per $ $11,000, $14,000, $57,999, $12, $0.70 per $ $14,000, $58,000, $91,999, $42, $0.63 per $ $58,000, $92,000, Over 92MM $64, $0.50 per $ $92,000,000.00

13 Schedule E If gross receipts are: More Than Less Than mount Due dd'l mt Due In Excess of Zero $99, $ $100, $199, $ $1.33 per $ $100, $200, $299, $ $1.17 per $ $200, $300, $399, $ $1.11 per $ $300, $400, $499, $ $1.08 per $ $400, $500, $599, $ $1.05 per $ $500, $600, $699, $ $1.03 per $ $600, $700, $799, $ $1.00 per $ $700, $800, $899, $ $0.97 per $ $800, $900, $999, $1, $0.95 per $ $900, $1,000, $1,099, $1, $0.92 per $ $1,000, $1,100, $1,199, $1, $0.89 per $ $1,100, $1,200, $1,299, $1, $0.87 per $ $1,200, $1,300, $1,399, $1, $0.84 per $ $1,300, $1,400, $1,499, $1, $0.81 per $ $1,400, $1,500, $1,999, $1, $0.80 per $ $1,500, $2,000, $2,499, $1, $0.79 per $ $2,000, $2,500, $2,999, $2, $0.77 per $ $2,500, $3,000, $3,499, $2, $0.75 per $ $3,000, $3,500, $3,999, $3, $0.72 per $ $3,500, $4,000, $4,999, $3, $0.69 per $ $4,000, $5,000, $5,999, $4, $0.67 per $ $5,000, $6,000, $7,999, $4, $0.64 per $ $6,000, $8,000, $10,999, $6, $0.61 per $ $8,000, $11,000, $13,999, $7, $0.59 per $ $11,000, $14,000, $57,999, $9, $0.56 per $ $14,000, $58,000, $91,999, $34, $0.51 per $ $58,000, $92,000, Over 92MM $51, $0.40 per $ $92,000,000.00

14 Schedule F If gross receipts are: More Than Less Than mount Due dd'l mt Due In Excess of Zero $99, $ $100, $199, $ $1.03 per $ $100, $200, $299, $ $0.88 per $ $200, $300, $399, $ $0.83 per $ $300, $400, $499, $ $0.81 per $ $400, $500, $599, $ $0.79 per $ $500, $600, $699, $ $0.77 per $ $600, $700, $799, $ $0.75 per $ $700, $800, $899, $ $0.73 per $ $800, $900, $999, $ $0.71 per $ $900, $1,000, $1,099, $ $0.69 per $ $1,000, $1,100, $1,199, $ $0.67 per $ $1,100, $1,200, $1,299, $ $0.65 per $ $1,200, $1,300, $1,399, $1, $0.63 per $ $1,300, $1,400, $1,499, $1, $0.61 per $ $1,400, $1,500, $1,999, $1, $0.60 per $ $1,500, $2,000, $2,499, $1, $0.59 per $ $2,000, $2,500, $2,999, $1, $0.58 per $ $2,500, $3,000, $3,499, $2, $0.56 per $ $3,000, $3,500, $3,999, $2, $0.54 per $ $3,500, $4,000, $4,999, $2, $0.52 per $ $4,000, $5,000, $5,999, $3, $0.50 per $ $5,000, $6,000, $7,999, $3, $0.48 per $ $6,000, $8,000, $10,999, $4, $0.46 per $ $8,000, $11,000, $13,999, $5, $0.44 per $ $11,000, $14,000, $57,999, $7, $0.42 per $ $14,000, $58,000, $91,999, $25, $0.38 per $ $58,000, $92,000, Over 92MM $38, $0.30 per $ $92,000, Schedule "G" - Utilities mount of license is state regulated. See Section of the Code 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

15 Schedule "H" - Beer, Wine, & Liquor State of labama Code Classification mount Licensing Notes 040 (Beer On/Off Premise) (Beer Off Premise Only) (Table Wine On/Off Premise) (Table Wine Off Premise Only) (Lounge Retail Liquor Class I) ll three codes are part of the package plus the business license code. 011 (Package Store Liquor Class II) ll three codes are part of the package plus the business license code. 020 (Restaurant Retail Liquor) ll three codes are part of the package plus the business license code. 032 (Club Liquor Class II) ll three codes are part of the package plus the business license code. 110 (Wholesale Table Wine & Beer) Distributors License 110 (Wholesale Beer) Distributors License 110 (Wholesale Table Wine) Distributors License Schedule "I" Peddlers s defined in the Code of labama, Section and Each Person $ Requires a copy of State license and sales tax certificate, ny license issued under this subsection is issued subject to the approval and restrictions of the Police Department and is subject to revocation with cause without recourse. Peddlers and itinerant dealers must have written permission from the owner or operator of businesses to sell from their private parking lots or from any portion of public right-of-way in front of such businesses. Schedule "J" - Taxi Cabs & Limousines In addition to the license thereto, there shall be a license fee for each taxi cab or limousine and the cost of said decals shall be according to the following table: 1 taxi cab or limousine $ per vehicle ll taxi cabs or limousines over 1 $ per vehicle

16 Schedule "K" - Telephones & Telecommunications 1) Each person operating a telephone exchange in the city and/or a long distance telephone service in the city shall pay a license tax on a per capita basis as set forth in section , Code of labama (2) Each person engaged in the business of transmitting television, telecommunications or informational service signals by wires or cable in the city, or installing wires, or other facilities for such purposes where the wires or facilities do not use, cross or otherwise occupy any portion of the public rights-of-way shall be defined as a service provider, and shall pay an amount equal to five (5) percent of the gross revenue of the business transacted by such person in the city or its police jurisdiction for the preceding year. (3) Each person engaged in the business of transmitting television, telecommunications, or informational service signals by wires or cable in the city, or installing wires or other facilities for such purpose where the wires or facilities use, cross or otherwise occupy any portion of the public rights-of-way shall be defined as a system owner, and shall pay one hundred dollars ($100.00) per year in addition to any franchise fees separately owed and paid as rent for the use of the public rights-of-way by such person in the city or its police jurisdiction for the preceding year. (4) Each person who owns a wire line system that uses, crosses, or otherwise occupies any portion of the public rights-of-way, but derives no revenue from the system within the city, shall be defined as a transporter of services and shall pay a fee of three dollars ($3.00) per foot per year for each foot of facilities that occupies, uses or crosses any portion of the public rights-of-way. Schedule "L" - Special Events Licenses 1) ny person holding a valid city public assembly permit may upon proper application and payment of a fee of one hundred dollars ($100.00) per day, be issued a festival business license under which persons not currently holding a valid city business license may be registered to sell products or services on a for-profit basis for the duration of the public assembly at the permitted public assembly site or sites without the issuance of a separate business license or the payment of a separate fee. 2) Non-profit City of Satsuma organizations must obtain a permit, however the fee may be waived upon Council approval. 3) In considering any application for a festival business license, the city council shall consider all relevant factors, including any difficulties experienced by the city in connection with previous public assemblies under the same or related sponsorship or with previous public assemblies of a similar type. 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 license fee 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 machine 5 to 10 machines vending any type merchandise or product $ per machine all over 10 machines vending any type merchandise or product $ 5.00 per machine Schedule "O" - Billiard and/or Pool Tables In addition to the license thereto, there shall be a license fee for each machine and the cost of said decals shall be according to the following table: For 1 to 2 billiard or pool tables $ per machine ll billiard or pool tables over 2 $ per machine

17 Schedule "P" - musement Devices In addition to the license thereto, there shall be a license fee for each machine and the cost of said decals shall be according to the following table: For the first 10 machines $ per machine ll machines over 10 $ per machine Schedule "Q" - Buses, Trucks, & Other Equipment In addition to the license thereto, there shall be a license fee for 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 $ per piece of equipment From 2 to 5 buses, trucks or other equipment $ per piece of equipment Over 5 buses, trucks or other equipment $ per piece of equipment 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 is from 76 to 100 people 1, R-8 Personnel over 100 to be 1, per person over 100. Schedule "S" - Square Feet 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 "T" - Square Feet The business license for all businesses subject to Schedule T will be one percent of annual gross receipts. business s annual gross receipts shall be subject to confirmation and inspection by the City.

18 Schedule "U" - Banks / Savings & Loans Bank TM Location $ Bank Branch Location $ Bank Main Office Facility $ Savings & Loan TM Location $ Savings & Loan Branch Location $ Savings & Loan Mail Office Facility $ Schedule "V" - Delivery License The rate for the delivery license is established in Section 21 and is: $ 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).

19 Schedule "W" - Contractors Wrecking and Demolition 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, , , per M in excess of 700, , , per M in excess of 800, , ,999 1, per M in excess of 900, ny Contractor subject to this title may elect to pay the maximum license fee and receive exemption from the obligation to disclose gross receipts.

20 ppendix Certification Requirements ll municipalities are required to obtain a copy of each individual/entity s board certifications and/or permits prior to issuance of a municipal business license. For a list of types of licenses that require board certification, please visit our website here. Please provide a copy of your certification/permit along with your application (if applicable). Issuance of a business license by RDS does not permit business operation unless the business is properly zoned and/or in compliance with all applicable laws/rules and meet all required certifications. Gross Receipts, Definition of If the business is physically located in the incorporated city limits or police jurisdiction, the business must report LL gross receipts for the business conducted in the State of labama. They can deduct out- of- state sales. If the business is a service-based business and not physically located in the incorporated city limits or police jurisdiction then they must report the gross receipts for that jurisdiction only. 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, is to be used in calculating the amount due for a business license. Provided, however, that:. Gross receipts shall not include any of the following taxes collected by the business on behalf of any taxing jurisdiction or the federal government: ll 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 rticle 3, Chapter 21, Title 40; license taxes levied pursuant to rticle 2, Chapter 21, Title 40; or reimbursements to professional employer organizations of federal, state or local payroll taxes or unemployment insurance contributions; but no other deductions or exclusions from gross receipts shall be allowed except as provided in this article. B. different basis for calculating the business license may be used by the municipality with respect to certain categories of taxpayers as prescribed in Section B. C. For a utility or other entity described in Section , 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 rticle 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, 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.

21 Location Specific, Definition The up-to-date physical location must be provided on all renewals in order to prevent delays in the issuance of the license. 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. 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 of 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) ll 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. New Business Information Every person who commences business on or after July 1st may pay one-half (1/2) the annual license for such business for that calendar year. New Business Penalty: In the case of persons who began business on or after the first day of the calendar year, the license fee 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.