67) CONTRACTORS, ELECTRICAL. Contractors and Subcontractors rates shall apply. Each applicant must meet the requirements of the electrical examination required by the city before a license can be issued.
(68) CONTRACTORS, PLUMBER AND GAS FITTER. Contractors and Subcontractors rates shall apply. Each applicant must meet the requirements of the electrical examination required by the city before a license can be issued.
(69) CORPORATIONS. Each corporation doing business or having its situs or place of business in the city, not herein otherwise specifically licensed
100.00
(70) CREOSOTING PLANTS. Each, Merchants, General rates apply
(71) DAIRY MILK OR CREAM DISTRIBUTORS. Merchants, General rates apply
(72) DANCE HALL. Each person conducting or promoting a public dance, or who operates a public dance hall, whether or not a charge is made for dancing or whether or not operated in connection with any other business, per month
25.00
(73) DEALER, NONRESIDENT BUSINESS. Any person whose place of business is maintained outside of the city who, in person or by agent or other representative, takes orders or receives orders for the sale of any merchandise, commodity or product of any kind to be delivered within the city and who fills such orders by delivering such merchandise or commodity shall be deemed to be doing business in the city in the particular business covered by such merchandise, commodity or product for which sale is to be made and shall pay a license according to the following rates and requirements, except where otherwise licensed or specified in this section.
(a) Before engaging in such business the licensee shall file with the city clerk an estimate of the gross receipts from the business to be done by the licensee in the city during the license year and shall pay therefor an estimated license required of a similar resident business as provided in this section, together with one-fortieth (1/40) of one per cent of estimated gross receipts in the city.
(b) Where the licensee has engaged in business in the city during the previous year, the estimated gross receipts shall be at least the amount of his gross receipts from business done in the city during the previous years.
(c) On or before the fifteenth day after the end of the license year the licensee shall file a final statement with the city clerk setting forth a true and accurate account of the gross receipts from business done in the city during said year, computing the exact amount of license owed, using the rates set forth in subparagraph (a) above, and shall pay therewith such tax due in excess of the estimated tax theretofore paid. In the event sai dfinal license tax computation be less than the estimated tax paid, the city shall refund the licensee such overpayment.
(74) DEBENTURES. COMPANY. or agent for, Merchants, General rates apply
(75) DELIVERING GOODS. See unloading privileges
(76) DENTAL OR OTHER LABORATORY. Merchants, General, wholesale rates apply
(77) DENTIST. Rate for Professions and Occupations shall apply.
(78) DETECTIVE AGENCY. Rate for Professions and Occupations shall apply
(79) DIAPER SERVICE. Merchants, General rates apply
(80) DIRECTORY. Each person compliling, selling or offering for sale any directory, Merchants, General rates apply with a minimum rate of $100
(81) DOCTOR. Rate for Professions and Occupations shall apply
(82) DOUGHNUTS. Merchants, General rates apply
(83) DRUGSTORE. Merchants, General rates apply
(84) DRY CLEANING. Merchants, General rates apply
(85) ELECTRICAL APPLIANCES. Merchants, General rates apply
(86) ELECTRICAL SUPPLIES. Merchants, General rates apply
(87) ELECTROLYSIS SALON. Merchants, General rates apply
(88) ENGINEERING. Each person engaged in general drafting, mechanical drawing, machine designing, land surveying, residential home plans, patent drawing or other engineering work, rate for Professions and Occupations shall apply
(89) ENTERTAINMENT. Any type of entertainment not otherwise provided for where charges are made for admission, when not connected with religious, charitable or school purposes, per day
100.00
(90) EXPRESS COMPANY. Each express company doing business within the city limits is required to pay a license of $175.00 each year for the privilege of doing intrastate business in the city. This paragraph shall not apply to bus lines which pay a license and mileage tax under any law of this state and which carry express as part of their business of hauling passengers.
(91) EXTERMINATOR OR PEST CONTROL. Each person selling disinfectant or insecticide; and exterminators engaged in the business of pest extermination in any manner, Merchants, General rates apply
(92) FARM EQUIPMENT DEALER. Automobile Dealer rates apply
(93) FINANCE COMPANY. each person engaged in discounting or buying conditional sales contracts, drafts, acceptances, notes or mortgages on personal property, shall pay an annual license of
300.00
(94) FIRE DETECTION EQUIPMENT. Burglary Alarm rates apply
(95) FIRE, WRECK AND BANKRUPT SALE. Any person engaged in the business in the city conducting or carrying on any fire sale, wreck sale, bankrupt sale or any sale or like nature shall pay a daily license of
75.00
(96) FISH AND OYSTERS. Merchants, General rates apply
(97) FLASH CAR WASH AND/OR SELF SERVICE CAR WASH. Merchants, General rates apply
(98) FLORIST. Merchants, General rates apply
(99) FROZEN CUSTARD. Merchants, General rates apply
(100) FROAEN FOOD DISTRIBUTOR. Merchants, General rates apply
(101) FRUIT STAND. Merchants, General rates apply
(102) FRUIT AND VEGETABLE TRUCK. Wholesale Grocery rates apply
(103) GAS APPLIANCE DEALER. Each person selling at retail or wholesale. Merchants, General rates apply
(104) GASOLINE AND FILLING STATION. Each station served by licensed wholesale dealer, first pump
50.00
Each additional pump
25.00
In addition to the above, Merchants, General rates apply to the total gross receipts from said business, except gross receipts from petroleum products shall be excluded Any gasoline of filling station dealer shall have the right in lieu of the above license to be licensed under the Merchants, General rates and include in his gross receipts all sales, including sales of petroleum products.
(105) GASOLINE AND/OR OIL DEALER, WHOLESALE.
120.00
Plus one-fiftieth (1/50) of one per cent of gross annual receipts over $100,000.00
100.00
(106) GOLF, MINIATURE OR CARPET; TRAMPOLINE, ETC. miniature golf, bat-bat basketball, trampoline, driving range or similar activity
50.00
(107) GRAIN, HAY OR FLOUR BROKER. Each dealer in grain, hay or flour having no established place of business in the city
50.00
(108) GREENHOUSE. Merchants, General rates apply
(109) GRIST MILL. Merchants, General rates apply
(110) GROCERY, WHOLESALE RATES. Merchants, General rates apply
(111) GUNSMITH OR WATCH REPAIR. Repair and Service rates apply
(112) HEALTH AND PHYSICAL CULTURE CLUB. Merchants, General rates apply
(113) HEATING. See Electrical Contractors
(114) HOSPITAL, CLINIC, ETC. Each persons operating a hospital, clinic, rest home or nursing home for profit shall pay a license tax as follows: One twentieth (1/20) of one per cent of total gross receipts.
(115) HOSPITAL, VETERINARY. Rate for Professios and Occupations shall apply.
(116) HOTAL OR MOTEL. 10 rooms or less
100.00
Each additional room
3.00
This license applies only to hotel and motel operations. Restaurant or other business requires separate license.
(117) ICE CREAM DISTRIBUTOR. Merchants, General rates apply
(118) ICE DELIVERY. Each person delivering ice or servicing storage bins, where sales are made either wholesale or retail (when not covered by Manufacturers license), Merchants, General rates apply
(119) ICE MANUFACTURER. Merchants rates apply
(120) INCOME CONSULTANT. Rate for Professions and Occupations shall apply
(121) INSULATION. Contractors rates apply
(122) INSURANCE ADJUSTER. Rate for Professions and Occupations shall apply
(123) INSURANCE:
(a) FIRE AND MARINE INSURANCE COMPANIES. Each fire and marine insurance company - $4.00 on each $100.00 or major fraction thereof of gross premiums, less return premiums, received on policies issued during the preceding year on property located in the city; provided that new companies shall pay a flat minimum license of $25.00, on which there shall be an adjustment on the above basis at the expiration of the year.
(b) Insurance companies other than fire and marine. Each insurance company doing business in the city, except fire and marine insurance companies, shall pay a license of $20.00 plus $1.00 on each $100.00 and major fraction thereof of gross premiums, less return premiums, received during the preceding year on policies issued during said year to citizens of the city.
(124) JUNK DEALER, AUTOMOBILE JUNK DEALER, INCLUDING THOSE HANDLING SCRAP METAL, PAPER AND RAGS. For each place of business Merchants, General rates shall apply
(125) KINDERGARTENS AND SCHOOLS. each person conducting a school, kindergarten, nursery school or college for profit shall pay a license tax for the privilege of engaging in such business. Merchants, General rates apply
( 125.5) LANDSCAPERS. Contractors rates shall apply
(126) LAUNDRY. each laundry engaged in business inthis city whether or not maintaining a regular place of business in this city shall pay a license tax of
150.00
Plus one-fortieth (1/40) of one per cent of gross receipts in excess of $50,000.
(127) LAUNDRY, SELF-SERVICE. Any person operating any self-service laundry for the first five machines or less
50.00
Each additional machine over five
5.00
(128) LINEN AND/OR WASHABLE CLOTHING - Supply or rental service, Laundry rates apply
(129) LIVESTOCK DEALER OR BROKER. Merchants, General rates apply
(130) LOAN COMPANY. Finance and Loan Company rates apply
(131) LOCKSMITH. Service and Repair rates apply
(132) LUMBER OR BUILDING MATERIALS DEALER. Merchants, General rates apply
(133) LUNCH STAND. Merchants, General rates apply
(134) MACHINE SHOP. Manufacturers rates apply
(135) MAIL ORDER STORE. Merchants, General rates apply
(136) MANUFACTURERS. Each person engaged in a manufacturing business shall pay the following license based on his gross receipts as follows:
On less than $50,000
50.00
$50,000 and less than $75,000
100.00
$75,000 and less than $100,000
150.00
$100,000 and less than $150,000
200.00
$150,000 and less than $200,000
250.00
$200,000 and less than $300,000
300.00
$300,000 and less than $500,000
350.00
$1,000,000 and less than $2,000,000
750.00
$2,000,000 and less than $5,000,000
1,000.00
$5,000,000 and less than $10,000,000
1,200.00
$10,000,000 and over
1,500.00
(137) MARBLE, MONUMENT OR STONE YARD. Manufacturers rates apply
(138) MEATS. Merchants, General rates apply
(139) MERCHANT TAILOR. Merchants, General rates apply
(140) MERCHANTS, GENERAL (Retail and wholesale): Any person operating a business, performing a service or furnishing or selling goods, wares, merchandise or other products for which no classification is herein otherwise provided shall pay a license based on Merchants, General rates which are as follows:
On less than $4,000
25.00
$4,000 and less than $5,000
35.00
$5,000 and less than $20,000
50.00
$20,000 and less than $30,000
75.00
$30,000 and less than $40,000
100.00
$40,000 and less than $50,000
125.00
$50,000 and less than $60,000
150.00
$60,000 and less than $70,000
175.00
$70,000 and less than $80,000
200.00
$80,000 and less than $90,000
225.00
$90,000 and less than $100,000
250.00
And one-fortieth (1/40) of one per cent of all gross receipts above $100,000.
(141)
MERCHANTS, TRANSIENT. License for one year
150.00
License for one month
25.00
For the purpose of this section a transient merchant shall include itinerant merchant or itinerant vendor and is defined as any person, whether as owner, agent, consignee or employee, whether or not a resident of the city, who engages in a temporary business of selling and delivering goods, wares and merchandise within the city, and who in furtherance of such purposes hires, leases, uses or occupies any building, structure, motor vehicle, tent, railroad boxcar, public room in a hotel, lodging house, apartment, shop, or any street, alley, or other place within the city, for the exhibition and sale of such goods, wares and merchandise, either privately or at public auction, provided that such definition shall not be construed to include any person who, while occupying such temporary location, does not sell from stock, but exhibits samples only for the purpose of securing orders for future delivery only. The person engaged shall not be reieved from complying with the provisions of this section merely by reason of associating temporarily with any local dealer, trader, merchant or auctioneer, or by conducting such transient business in connection with, as a part of, or in the name of any local dealer, trader, merchant or auctioneer.
(142) METAL DEALER OR METAL PROCESSOR. Each person engaged primarily in the purchase and collection of scrap metals for the purpose of processing the same into scrap material for the metal recovery industry. Junk Dealer rates apply
(143) MILK DISTRIBUTOR. Merchants, General rates apply
(144) MILK PROCESSING PLANT. Manufacturers rates apply
(145) MILL. Feed, planning mill, sawmill. Merchants, General rates apply
(146) Reserved
(147) MONUMENTS. Selling or erecting same. Merchants, General rates apply
(148) MOTELS. Hotel rates apply
(149) MOTION PICTURE SHOW. Merchants, General rates apply
(150)
MOTOR BOATS AND SAIL BOATS. Selling same, Merchants, General rates apply
(151) MOTOR CARRIER. Each person, as defined by Section 37-3-2(8), Code of Alabama 1975, doing business in the city by receiving passengers or freight for transport or hire from this city to another point in Alabama or from another point in alabama to this city
100.00
(152) MOTORCYCLES. Selling same, Merchants, General rates apply
(153) Reserved.
(154) MUSIC SERVICE. Each person furnishing music or other type of entertainment to places for a service fee where such services are furnished by wire connections or remote control, rate for Professions and Occupations shall apply
(155) NEWS DEALER. Merchants, General rates apply
(156) NEWSPAPER. Publishing or having office in the city. Manufacturers rates apply
(157) NURSERY. Any person or agent selling or delivering shrubbery or other nursery stock in the city, Merchants, General rates apply
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