BUSINESS LICENSES TAXES AND REGULATIONS

Transcription

1 BUSINESS LICENSES TAXES AND REGULATIONS CODE 2002 NAICS TITLES/BUSINESS LICENSE CODES SCHEDULE 111 Farming & Crop Product Production agriculture, crop production, nursery, fruit, growers 112 Animal Production dairy, cattle, ranching, sheep, chickens, poultry F 113 Forestry logging, forestry, timber track operations, timber mgt. E 114 Fishing & hunting hunting & trapping, finfish, shellfish, supplies E 115 Agriculture support cotton gins, farm mgt., post-harvest activities F 211 Oil and gas extraction natural gas liquid extraction, crude extraction F 212 Mining (except for oil & gas) all related mining activities E 213 Mining support services for oil & gas mining activities, oil/gas wells E 221 Utilities electric power or light company, natural gas company, water, sewer treatment, steam and other 236 Contractors (general contractors): local, commercial/residential $ Contractors (general contractors): itinerant, commercial/residential, based beyond a 50-mile radius from the city of Monroeville or in another state. $ Contractors (heavy construction): local, road/bridge, water/sewer $ Contractors (heavy construction): itinerant, road/bridge, water/sewer based beyond a 50-mile radius from the City of Monroeville or in another state $ Contractors (specialty trade): local $ Contractors (specialty trade): itinerant, based beyond a 50-mile radius from the City of Monroeville or in other state. $ Contractors Independent $ Food mfg. meat, seafood, grain, fruit, dairy, animal, poultry, processing F 312 Beverage mfg. all types of soft drinks, bottled water, breweries, ice F 312 Beer off premise state regulated through ABC H 312 Beer on premise state regulated through ABC H 312 Wine state regulated through ABC H 312 Beer & Wine Wholesale distributor H 312 Alcohol state regulated through ABC H 313 Textile mfg. fabric, yarn, carpet, canvas, rope, twine, fabric, mills F 314 Other Mfg. mill operations not covered in 313, rugs, linen, curtains F 315 Apparel Mfg. women, men, children, hosiery, lingerie, outerwear, Accessories 316 Leather & allied products mfg. shoes, luggage, handbag, related Products, all footwear January 19, 2018 Page 1 of 11 F G F F

2 321 Wood mfg. sawmills, wood preservation, veneer, trusses, millwork F 322 Paper mfg. pulp, paper & converted products, stationary, tubes, cores F 323 Printing screen, quick, digital, books, lithographic, handbills, comm. F 324 Petroleum & coal mfg. asphalt, grease, roofing, paving products F 325 Chemical mfg. of fertilizer, wood, pesticide, paint, soap & resin F 326 Plastic & rubber mfg. tires, pipe, hoses, belts, bottles, sheet, wrap, film F 327 Nonmetallic mfg. clay, glass, cement, lime, pottery, ceramic, brick, tile F 331 Primary metal mfg. iron, steel, aluminum, wire, copper, foundries F 332 Metal fabrication cutlery, structural, ornamental, machine shops F 333 Machinery mfg. office machinery, industrial, engines, farm, HVAC F 334 Computer & electronic mfg. audio, video, circuit boards, peripherals F 335 Appliance mfg. small appliance, lighting, electrical, battery, freezer F 336 Transportation mfg. mfg. auto, truck, trailer, motor home, boat, ship and motorcycle, 337 Furniture mfg. cabinets, office, household, beds, kitchen F 339 Miscellaneous mfg. Misc. Manufacturing, medical, dental, jewelry, sporting goods, toys, signs, all other. 421 Wholesale trade durable, vehicle, machinery, equipment, furniture B 422 Wholesale trade non-durable, wholesale gasoline distributor $ Wholesale trade non-durable, paper, apparel, grocery, beverages, dairy B 441 Motor vehicle parts and accessories auto, motorcycles, boats, parts and accessories, 441 Motor vehicles - new and used automobiles, motorcycles, boats, etc. dealerships and lots $ Motor vehicles used automobiles only $ Furniture furniture, home furnishings, stores, floor coverings, window C 443 Electronic & appliance stores household, radio, television, computers C 444 Building materials and gardening equipment dealers hardware, paint, home center, wallpaper, nursery, 445 Food & beverage stores grocery, convenience store, markets C 445 Package Stores selling beer, wine and liquor plus general mdse. H 446 Health and personal care stores drug, pharmacy, cosmetic, optical, health food 447 Gasoline Retail - selling gasoline with or without convenience stores C 448 Clothing & accessories men, women, children, infant, shoe, jewelry C 451 Sporting goods & hobbies toy, fish, gun, books, games C 452 General merchandise stores department, warehouse clubs, superstores C 453 Used Merchandise Stores books, misc., consignment, flea mkt C 453 Miscellaneous retailers florist, gift, novelty, pet, art, and tobacco C 454 Non-store retailers vending mach. operators, direct selling, mail order C 454 Non-Store Retailer peddlers license / local peddler I 481 Air transportation airline tickets, shipping, freight, charters service C 482 Rail transportation transportation, ticket offices, state regulated (M) 483 Water transportation coastal, freight forwarders, inland, passenger C January 19, 2018 Page 2 of 11 F F C C C

3 484 Truck transportation local, long-distance, freight, moving, and storage E 484 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, 485 Passenger transportation number of buses, taxis, cabs, limousines, or buggys 487 Sightseeing transportation scenic and sightseeing, land, air, water, special trans 492 Couriers couriers and local messengers, services, local delivery services C 493 Warehousing and storage distribution, household, refrigerated, special C 511 Publishing industries except internet newspaper, book, periodical, databases, software 512 Motion pictures theatres, videos, recording, drive-ins, sound studios C 515 Broadcasting radio and television stations E 517 Telecommunications telephone local per K 517 Telecommunications telephone long distance per K 517 Telecommunications cellular and other wireless, paging K 517 Telecommunications resellers of service K 519 Information services and data processing providing, storing, processing, access to information A 522 Bank Main Office not branch location or ATM U 522 Bank Branch or ATM not main office of bank U 522 Savings and Loans not branch location or ATM U 522 S&L Branch or ATM not main office of S&L U 522 Pawn Shop whether title pawn or merchandise U 522 Credit services companies and activities related to credit and mediation U 523 Securities, commodity brokerage, portfolio, investment, other financial services 524 Insurance Company and/or its agents casualty, fire, and/or marine premiums / Insurance Company and/or its agents health, allied and all other premiums / Agent Office administration of third parties, pension funds, annuities, etc. U 525 Funds, trusts, other financial agencies Funds, plans, and/or programs organized to pool securities or other assets for others, other than the Alabama Municipal Funding Corp, A 531 Real estate offices, agents, brokers, management, appraisers E 532 Rental and leasing auto, truck, trailer, RV, all tangible property C 532 Rental and leasing movie and video rental C 532 Rental and leasing Uniforms $ Rental and leasing Real estate $30.00 plus 1/10 of 1% (.001) gross receipts over $10, /20 of 1% (.0005) gross receipts over $100, Each person, firm or corporation engaged in the business of renting or leasing real or personal property to others, including but not limited to office January 19, 2018 Page 3 of 11 J J A C E

4 space, buildings, houses, apartments and commercial retail space, shall pay a license based on gross receipts. 541 Attorney/Lawyers individual and/or firm professional license A 541 Accountant/CPAs individual and/or firm professional license A 541 Architect individual and/or firm professional license A 541 Physician individual and/or firm professional license A 541 Dentist individual and/or firm professional license A 541 Chiropractor individual and/or firm professional license A 541 Optometrist individual and/or firm professional license A 541 Engineer individual and/or firm professional license A 541 Surveyor individual and/or firm professional license A 541 Computer Programmer individual and/or professional firm license A 541 Photographer studios, portrait, commercial, services E 541 Veterinarian individual and/or firm professional license A 541 Professional Services Not Elsewhere Classified scientific, technical A 551 Management companies offices, enterprises, regional, corporate E 561 Exterminating services exterminating company and its services E 561 Janitorial firm janitorial cleaning services individual or firm E 561 Landscaping Services - E 561 Administrative services answering, employment, office, sec., travel C 562 Waste management companies, trucks, septic tanks, landfill, services E 611 Educational services technical, computer, sports, services, business S 621 HMO medical centers and services E 621 Outpatient Care Centers all other types of services E 621 Ambulance ambulance company and/or services J 622 Hospitals surgical, substance abuse, psychiatric, general care, special P 623 Nursing care residential care facility, day care, assisted living P 623 Nursing Home care for elderly and continuing care facilities P 624 Social assistance shelters, vocational, child care, abuse, emergency S 711 Arts and sports dance, musical, teams, tracks, promoters, agents S 711 Special Events promoter or activity see schedule for rates L 712 Museums museums and historical sites, zoos, botanical gardens, parks L 713 Amusement arcades, golf clubs, marinas, fitness, bowling centers C 721 Accommodations hotels, motels and similar facilities P 721 Accommodations bed and breakfast inns and services P 721 Accommodations trailer parks, RV parks, and travel parks P 721 Accommodations rooming houses and boarding houses P 722 Restaurant full service restaurant facility D 722 Restaurant limited facility or service D 722 Caterers and/or mobile food services $ Drinking Establishment club, lounge, bar or other H 811 Repairs and maintenance auto, paint/body, other vehicular S January 19, 2018 Page 4 of 11

5 811 Car Wash C 811 Repairs and maintenance all electronic equipment C 811 Repairs and maintenance all appliances, home & garden equipment C 812 Personal Services hair, skin, barber, beautician, diet, nail, tanning, funerals 812 Coin operated Laundry T 812 Fortune Teller or Clairvoyant individual reader license $ Category for number of vending machines for all types vending N 910 Category for number of pool tables O 910 Category for number of amusement devices and/or games R 920 Category for number of employees as a basis for calculating license S 930 Category for number of square feet used for calculating license amount 999 Unclassified miscellaneous business services not elsewhere classified 999 Unclassified miscellaneous personal services not elsewhere classified S S CITY OF MONROEVILLE LICENSES FEE SCHEDULES Schedule A Gross Receipts - Professionals Each person and each member of a firm or corporation engaged in any practice, vocation, or profession shall pay a license based on his or her gross annual receipts whether derived by private, partnership or corporate income, salary, commission, lease or retainers as follows: On less than $10, $ $10, but less than $25, $ $25, but less than $50, $ $50, but less than $75, $ $75, but less than $100, $ $100, but less than $125, $ $125, and over $ Declaration of gross receipts not required for those who elect to pay the maximum fee under this category. Persons 65 and over pay $ Schedule B Gross Receipts Merchants Wholesale Each person, firm or corporation operating a wholesale business of selling goods in relatively large quantities and usually at lower than retail prices or selling to retailers for resale to the consumers are entitled to the wholesale rate and shall pay a wholesale license tax on his gross annual receipts as follows: (See Section 21 for Wholesale Delivery) $10, or less $ $10,001 15,000 $ $15,001 - $20,000 $ $20,001 - $25,000 $ $25,001 - $30,000 $ $30,001 - $35,000 $ $35,001 - $40,000 $ $40,001 - $50,000 $ $50,001 - $60,000 $ $60,001 - $70,000 $ $70,001 - $80,000 $ $80,001 - $90,000 $ $90,001 - $100,000 $ January 19, 2018 Page 5 of 11

6 $100,001 - $110,000 $ $110,001 - $120,000 $ $120,001 - $130,000 $ $130,001 - $140,000 $ $140,001 - $150,000 $ $150,001 - $160,000 $ $160,001 - $170,000 $ $170,001 - $180,000 $ $180,001 - $190,000 $ $190,001 - $200,000 $ $200,001 - $225,000 $ $225,001 - $250,000 $ $250,001 - $300,000 $ $300,001 - $350,000 $ $350,001 - $400,000 $ $400,001 - $500,000 $ $500,001 - $600,000 $ $600,001 - $700,000 $ $700,001 - $800,000 $ $800,001 - $900,000 $ $900,001 - $1,000,000 $ all over $1 million per $100,000 additional $ Schedule C Gross Receipts Merchants Retail Each person, firm or corporation operating a business of selling goods directly to the consumer shall pay a license tax based on gross receipts as follows: $10, or less $ $10,001 15,000 $ $15,001 - $20,000 $ $20,001 - $25,000 $ $25,001 - $30,000 $ $30,001 - $35,000 $ $35,001 - $40,000 $ $40,001 - $50,000 $ $50,001 - $60,000 $ $60,001 - $70,000 $ $70,001 - $80,000 $ $80,001 - $90,000 $ $90,001 - $100,000 $ $100,001 - $110,000 $ $110,001 - $120,000 $ $120,001 - $130,000 $ $130,001 - $140,000 $ $140,001 - $150,000 $ $150,001 - $160,000 $ $160,001 - $170,000 $ $170,001 - $180,000 $ $180,001 - $190,000 $ $190,001 - $200,000 $ $200,001 - $225,000 $ $225,001 - $250,000 $ $250,001 - $300,000 $ $300,001 - $350,000 $ $350,001 - $400,000 $ $400,001 - $500,000 $ $500,001 - $600,000 $ $600,001 - $700,000 $ $700,001 - $800,000 $ $800,001 - $900,000 $ $900,001 - $1,000,000 $ Plus 1/20 of 1% (.0005) on all gross receipts over $1 million January 19, 2018 Page 6 of 11

7 Schedule D Gross Receipts Restaurants Each restaurant shall pay on the preceding year s gross receipts as follows: $10, or less $ $10,001 15,000 $ $15,001 - $20,000 $ $20,001 - $25,000 $ $25,001 - $30,000 $ $30,001 - $35,000 $ $35,001 - $40,000 $ $40,001 - $50,000 $ $50,001 - $60,000 $ $60,001 - $70,000 $ $70,001 - $80,000 $ $80,001 - $90,000 $ $90,001 - $100,000 $ $100,001 - $110,000 $ $110,001 - $120,000 $ $120,001 - $130,000 $ $130,001 - $140,000 $ $140,001 - $150,000 $ $150,001 - $160,000 $ $160,001 - $170,000 $ $170,001 - $180,000 $ $180,001 - $190,000 $ $190,001 - $200,000 $ $200,001 - $225,000 $ $225,001 - $250,000 $ $250,001 - $300,000 $ $300,001 - $350,000 $ $350,001 - $400,000 $ $400,001 - $500,000 $ $500,001 - $600,000 $ $600,001 - $700,000 $ All over $700,000 $ Schedule E Fixed Rate $75.00 Schedule F Manufacturing Each person, firm or corporation engaged in a business for which the manufacturer rate applies shall pay the following license based on gross annual receipts: Gross annual receipts of less than $50, $ $50,001 - $250,000 $ $250,001 - $1,000,000 $ Where gross annual receipts are $1million or over manufacturer shall pay in lieu of the above license schedule, a license based on the total undepreciated cost of buildings, machinery and equipment (excluding licensed rolling stock) in accordance with the following schedule: Less than $3 million $ $3,000,000 - $10 million $ $10,000,001 - $25 million $ $25,000,001 - $50 million $ Over $50 million $ Schedule G Utilities Amount of license is state regulated. See Section of the Code of Alabama For those utilities covered, the license shall not exceed an amount equal to three percent (3%) of the gross receipts of the business transacted in the municipality for the previous year. January 19, 2018 Page 7 of 11

8 Schedule H Beer, Wine & Liquor Beer (on/off premises) $50.00 Beer (off premises) $50.00 Table Wine (on/off premises) $ Table Wine (off premises) $75.00 Package Store Liquor Restaurant Retail Liquor Club Liquor Class I $1, plus 5% of gross purchases made from the ABC Board $ plus 10% of gross purchases made from the ABC Board $ plus 10% of gross purchases made from the ABC Board Wholesale Table Wine $ Wholesale Beer $ Wholesale Beer & Wine $ Special Events Retail $50.00/day for non-profit $100.00/day for profit Schedule I Peddlers Each person, seller of services, vendor or peddler engaged in the business of selling and delivering goods or services whether from truck, car or otherwise - $50/day or $200/wk. Before engaging in such business as herein defined every applicant shall make application to the City Clerk for said license, which application shall show the following: 1. The name or names of the person who will manage and supervise the business within the City, and the permanent address of such person 2. The Social Security Number of such person, and whether such person has a criminal record, and if so, the details concerning the same. 3. The nature, character and quality of goods, wares, merchandise or services to be sold or offered for sale by the applicant in the city. 4. Such other reasonable information as to the identity or the character of the applicant as the City Clerk may require. All door to door sales must be conducted between the hours or 8:00 A.M. and sunset (or 30 minutes of dark). The license must be on public display. Schedule J Taxicabs & Limousines & Ambulances Ambulance Service $25.00 per ambulance Each person, firm, or corporation operating an ambulance service, when not connected with a funeral home. There shall be a decal affixed to each ambulance. No license shall be issued for the operation of an ambulance or the offering of any ambulance service within the City of Monroeville or its police jurisdiction, until permission has been granted by the governing body of the City. No person, firm or corporation shall operate in the City of Monroeville or within its police jurisdiction an ambulance which carries passengers unless passengers in each vehicle are protected by a public liability insurance policy issued by a solvent incorporated insurance company authorized to write automobile liability insurance in the State of Alabama. Said policy shall include an endorsement to the effect that said policy shall not be canceled without notice of cancellation being served upon the City Clerk of Monroeville, Alabama, at least five days prior to the date of cancellation. Taxicabs & Limousines & Buses $50.00 per vehicle January 19, 2018 Page 8 of 11

9 Each person, firm or corporation operating automobiles or motor vehicles transporting passengers for a fare either measured by a taximeter or hourly rental fee. There shall be a decal affixed to each taxicab or limousine. No person, firm or corporation shall operate in the City of Monroeville or within the police jurisdiction an automobile, bus, or jitney which carries passengers unless passengers in each vehicle are protected by a public liability insurance policy issued by a solvent incorporated insurance company authorized to write automobile liability insurance in the State of Alabama. Said policy shall include an endorsement to the effect that said policy shall not be canceled without notice of cancellation being served upon the City Clerk of Monroeville, Alabama, at least five days prior to the date of cancellation. Schedule K Telephone & Telecommunications Each telephone company, person, firm or corporation operating a telephone exchange and/or long-distance telephone lines in the City of Monroeville shall pay a license fee in accordance to Section Code of Alabama $ exchange license $83.00 long distance license Schedule L - Entertainment & Special Events Where dealers, artisans, craftsmen, and similar types display and sell their goods, wares or merchandise to the public. It is the responsibility of the sponsoring person, group organization, agency, etc. to purchase license. $50.00 per event Circus menagerie or museum under the same canvas, Carnival or Street Fair Per day $ Entertainment: Each person, other than religious, charitable or educational organizations, engaged in any type of entertainment not otherwise provided for, including but not limited to boxing, wresting, rodeos, sports events, races, museums, lectures, concerts, or other shows or performances where charges are made for admission, shall pay a license tax of $ The granting of such license, however, is subject to the following terms and conditions: (a) No license shall be issued unless such person or persons of good moral character (b) No license shall be issued unless such person or persons are protected by a public liability insurance policy issued by a solvent incorporated insurance company authorized to write insurance in the State of Alabama, and within liability limits approved by the City License Inspector. Said policy shall include an endorsement to the effect that said policy shall not be canceled without notice of cancellation being served upon the City License Inspector at least five (5) days prior to the date of cancellation. (c) If the City License Inspector shall disapprove an application for such license, any person aggrieved by such decision shall have the right to appeal to the City Council of the City of Monroeville by filing a written appeal within ten (10) days following such action of said License Inspector. (d) When the conduct of any license, agent or employee is so inimical to the public health, safety and general welfare as to constitute a nuisance and thus give rise to an emergency, the City License Inspector shall have the authority to summarily order the cessation of such business and to suspend or revoke the license. Any person aggrieved by such decision shall have the right to appeal to the City Council by filing a written appeal within ten (10) days following such action of said License Inspector. Schedule M Rail Transportation Any person, firm or corporation operating railroads in this state as common carriers for the privilege of doing intrastate business within the limits of the City of Monroeville or its police jurisdiction, whether such company is incorporated under the laws of this state or any other state or whether incorporated at all or not is hereby prescribed and fixed a rate of $ Schedule N Vending Machines Each provider of a coin operated vending machine, including but not limited to food or beverage, newspaper, amusement, cigarette, gum ball, video, music, or any other machine, which dispenses merchandise rather than service, must purchase a license based on merchant s retail January 19, 2018 Page 9 of 11

10 plus affix a decal to each machine and the cost of said decal is $10.00 each, in addition to any other license fee required under this schedule. Schedule O Billiard and/or Pool Tables 1 5 tables $ Each additional table over 5 $ each Owner will be responsible for reporting any vending company for coin-operated machines to City Hall including but not limited to cigarettes, music, video, etc. Schedule P Number of Rooms Nursing Homes 1 50 beds $ Over 50 beds $ Motel, Hotels, Trailer parks 12 or less $75.00 (per unit) $ Over 25 $4.00 per room/space Schedule R Amusement Devices 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 All machines over 10 Schedule S Employees/Participants 6 or less $ $85.00 over 12 $95.00 $25.00 per decal $10.00 per decal Dancing, Gymnastics, Karate, Tae Kwon Do or other specialized training - $50.00 Day Cares must provide evidence that the premises meet city fire, safety and health standards. All Day Cares in homes must be approved by the Planning Commission. Beauty Shop: Owner or one operator $35.00 Each additional person Tanning beds $10.00 each $75.00 maximum $25.00/bed Each business that sales merchandise must purchase a license based on Merchants Retail. Merchants Retail License required if instructors sell costumes, uniforms, accessories, equipment or merchandise for a profit. Schedule T Coin Operated Laundry (Laundromat) Washers and dryers $5.00 each machine Schedule U Banks & Loan Agencies Financial institutions, governed by State banking laws, shall pay a license based on the institution's capital, surplus and undivided profits. Savings & Loan associations shall pay a license in proportion to the amount paid in on non-withdrawable shares, reserves and undivided profits of the association as follows: (copy of insurance certificate by FDIC required) $50,0000 or less $10.00 $50,001 - $150,000 $30.00 $150,001 - $200,000 $40.00 $200,001 - $250,000 $50.00 $250,001 - $300,000 $60.00 January 19, 2018 Page 10 of 11

11 $300,001 - $350,000 $70.00 $350,001 - $400,000 $80.00 $400,001 - $450,000 $90.00 $450,001 - $500,000 $ $500,001 - $600,000 $ Over $600,000 $ Branch Bank $10.00 each branch Branch bank shall be defined in accordance to the institution's bylaws. Please provide a copy of such bylaws when purchasing a license for a branch bank. OTHER LOAN AGENCIES & PAWN SHOPS Not governed by state banking laws shall pay a license fee of $ plus a merchant s retail based on gross receipts. Schedule V Insurance Companies Each fire and marine insurance company shall pay 4% on each $ or major fraction thereof, of gross premiums, less return premiums on policies issued during the preceding year, on property located in the City of Monroeville and no credit or deduction of any kind shall be allowed or made because the cost of reinsurance by such company in a company not authorized to do business in the State of Alabama. All insurance companies, except fire and marine, charging a premium for contracts of policies, shall pay $15.00 and $1 on each $ and major fraction thereof on gross premiums, less return premiums, received during the preceding year on policies issued during said year to citizens of the city. The percentage of premiums on all insurance companies shall be due on December 31 of each year or within 60 days thereafter. Such insurance companies which did any business in said city in the preceding year shall furnish to the City Clerk a statement in writing, duly verified, showing the true and full amount of gross premiums received during the said year, on business in the city, and shall accompany said statement with the amount of license due as hereinabove specified. January 19, 2018 Page 11 of 11