BUSINESS LICENSE CODE FOR THE
CITY OF HOLLYWOOD, ALABAMA,
FOR THE YEAR 2008 AND EACH SUBSEQUENT YEAR
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
HOLLYWOOD, ALABAMA, as follows:
SECTION 1. Levy of tax. Page 02
SECTION 2. Definition of terms. Page 02
SECTION 3. License term; minimum license. Page 05
SECTION 4. License shall be location specific. Page 06
SECTION 5. License transfer restrictions. Page 07
SECTION 6. Unlawful to do business without a license. Page 08
SECTION 7. License must be posted. Page 08
SECTION 8. Duty to file report. Page 08
SECTION 9. Duty to permit records inspection. Page 10
SECTION 10. Unlawful to obstruct municipal designee. Page 11
SECTION 11. Privacy of information. Page 11
SECTION 12. Failure to file assessment. Page 11
SECTION 13. Lien for non-payment of license tax. Page 12
SECTION 14. Criminal penalties. Page 12
SECTION 15. Civil penalties. Page 13
SECTION 16. Penalties and interest. Page 13
SECTION 17. Prosecutions unaffected. Page 13
SECTION 18. Procedure for denial of new applications. Page 14
SECTION 19. Procedure for revocation/suspension of license. Page 15
SECTION 20. Refunds on overpayments. Page 15
SECTION 21. Delivery License. Page 17
SECTION 22. License classification Page 18
SECTION 23. License Fee Schedules Page 18
SECTION 24. Exchange of information. Page 18
SECTION 25. License fees in Police Jurisdiction. Page 19
SECTION 26. Effective date. Page 19
SECTION 27. Severability. Page 19
SECTION 28. Repealer. Page 19
SECTION 1. Levy of Tax
Pursuant to the Code of Alabama, the following is hereby declared to be and is
adopted as the business license code and schedule of licenses for the municipality for the
year beginning January 1, 2008, and for each subsequent year thereafter. There is hereby
levied and assessed a business license fee for the privilege of doing any kind of business,
trade, profession or other activity in the municipality, or the police jurisdiction, by
whatever name called.
SECTION 2. Definitions.
Unless the context clearly requires otherwise, the following terms shall have the
following meaning as set forth below:
[1] BUSINESS. Any commercial or industrial activity or any enterprise, trade,
profession, occupation, or livelihood, including the lease or rental of residential or
nonresidential real estate, whether or not carried on for gain or profit, and whether or not
engaged in as a principal or as an independent contractor, which is engaged in, or caused
to be engaged in, within a municipality.
[2] BUSINESS LICENSE. An annual license issued by the municipality for the
privilege of doing any kind of business, trade, profession, or any other activity in the
municipality, by whatever name called, which document is required to be conspicuously
posted or displayed except to the extent the taxpayer’s business license tax or other
financial information is listed thereon.
[3] BUSINESS LICENSE REMITTANCE FORM. Any business license return,
renewal reminder notice, or other writing on which the taxpayer calculates the business
license tax liability for all or part of the license year and remits the amount so calculated
with the form.
[4] DEPARTMENT or DEPARTMENT OF REVENUE. The Alabama
Department of Revenue, as created under Section 40-2-1 et seq.
[5] DESIGNEE. An agent or employee of the municipality authorized to
administer or collect, or both the municipality’s business license taxes, which may
include another taxing jurisdiction, the Department of Revenue, or a “private auditing or
collecting firm” as defined in Section 40-2A-3 of the Code of Alabama.
[6] GROSS RECEIPTS. 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, to be used in calculating the amount due for a business license.
Provided, however, that:
(a) Gross receipts shall not include any of the following taxes collected by the
business on behalf of any taxing jurisdiction or the federal government: All 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 Article 3,
Chapter 21, Title 40; license taxes levied pursuant to Article 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) A different basis for calculating the business license may be used by the
municipality with respect to certain categories of taxpayers as prescribed in
Section 11-51-90B.
(c) For a utility or other entity described in Section 11-51-129, 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 Article 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.
[7] LICENSE FORM. Any business license application form, renewal reminder
notice, business license remittance form, or business license return by whatever name
called.
[8] LICENSE OFFICER or MUNICIPAL LICENSE OFFICER. The municipal employee charged by the municipality with the primary responsibility of administering the municipality’s business license tax ordinance and related matters thereto.
[9] LICENSE YEAR. The calendar year.
[10] MUNICIPALITY. Any town or city in this state that levies a business license tax from time to time. The term shall also include the town’s or city’s police jurisdiction,
where the business license tax is levied in the police jurisdiction.
[11] PERSON. Any individual, association, estate, trust, partnership, limited liability company, corporation, or other entity of any kind, except for any nonprofit corporation formed under the laws of Alabama which is operated to enable municipalities that become members of such nonprofit corporation to finance or refinance capital projects and related undertakings, on a cooperative basis, and whose board of directors or other governing body consists primarily of elected officials of the municipality.
[12] TAXING JURISDICTION. Any municipality that levies a business license tax, whether or not a business license tax is levied within its police jurisdiction, or the
Department of Revenue acting as agent on behalf of a municipality pursuant to Section
11-51-180 et seq., as the context requires.
[13] TAXPAYER. Any person subject to or liable under this chapter for any business license tax; any person required to file a return with respect to, or pay or remit the business license tax levied under this chapter or to report any information or value to the taxing jurisdiction; or any person required to obtain, or who holds any interest in, any business license issued by the taxing jurisdiction; or any person that may be affected by any act or refusal to act by the taxing jurisdiction under this chapter, or to keep any
required by this chapter
[14] U.S.C. The applicable title and section of the United States Code, as amended
from time to time.
[15] OTHER TERMS. Other capitalized or specialized terms used in this ordinance, and not defined above, shall have the same meanings ascribed to them in Section 40-2A-3, of the Code of Alabama, unless the context therein otherwise specifies.
SECTION 3. License term; minimums.
The license term and the minimum amount for a business license are as follows:
(a) Full Year. Every person who commences business before the first day of
July shall be subject to and shall pay the annual license for such business
in full. Unless otherwise specified in the enclosed schedules, the minimum
annual license shall be $ 100.00.
(b) Half Year. Every person who commences business on or after July 1st,
shall be subject to and shall pay one-half (1/2) the annual license for such
business for that calendar year.
(c) Issue Fee. For each license issued there shall be an issue fee collected of
ten dollars ($10.00) and said issue fee shall be collected in the same
manner as the license tax.
(d) Annual Renewal. Except as provided in subsections (i) or (ii), the business
license shall be renewed annually on or before the 31st day of January each
year.
(i) If the due date for payment of any business license falls on a weekend or a holiday recognized by the municipality from time to time, the due date shall automatically be extended until the next business day.
(ii) Insurance company annual license renewals shall be renewed in accordance with Section 11-51-122 of the Code of Alabama which states that each year, each insurance company shall furnish the municipality a statement in writing duly certified showing the full and true amount of gross premiums received during the preceding year and shall accompany such statement with the amount of license tax due according to the licensing schedule. Failure to furnish such statement or to pay such sum shall subject the company and its agents to those penalties as prescribed for doing business without a license as provided for in the municipal code.
(iii) On or before December 31 of each year, a renewal reminder shall be mailed to each licensee that purchased a business license during the current year. Said renewal notice shall be mailed via regular U.S. mail to the licensee’s last known address of record with the municipality. Licensees are required to furnish the municipality any address changes for their business prior to December 1st in order for them to receive their notice.
(iv) Business license renewal payments received by the municipality shall be applied to the current renewal only when any and other debts the licensee owes to the municipality are first paid in full. No business license shall be issued if the current renewal payment does not meet said prior obligations and the current renewal. Failure to pay such sums shall subject the licensee and its agents to those penalties as prescribed for doing business without a license provided for in the municipal code.
SECTION 4. License shall be location specific.
(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) A 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) All 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.
SECTION 5. Restriction on transfer of license.
No license shall be transferred except with the consent of the council or other
governing body of the municipality or of the director of finance or other chief revenue
officer or his or her designee, and no license shall be transferred to reflect a physical
change of address of the taxpayer within the municipality
more than once during a license year and never from one taxpayer to another. Provided
that a mere change in the name or ownership of a taxpayer that is a corporation,
partnership. Limited liability company or other form of legal entity now or hereafter
recognized by the laws of Alabama shall not constitute a transfer for purposes of this
chapter, unless (1) the change requires the taxpayer to obtain a new federal employer
identification number or Department of Revenue taxpayer identification number or (2), in the discretion of the municipality, the subject license is one for the sale of alcoholic
beverages. Nothing in this section shall prohibit a municipality from requiring a new
business license application and approval for an alcoholic beverage license.
SECTION 6. Unlawful to do business without a license.
It shall be unlawful for any person, taxpayer, or agent of a person or taxpayer to
engage in businesses or vocations in the municipality for which a license is required
without first having procured a license. A violation of this division of the ordinance
passed hereunder fixing a license shall be punishable by a fine not to exceed the sum of
five hundred ($500) for each offense, and if a willful violation, by imprisonment, not to
exceed six months, or both, at the discretion of the court trying the same. Each day shall
constitute a separate offense.
SECTION 7. License must be posted.
Every license shall be posted in a conspicuous place, where said business, trade or
occupation is carried on, and the holder of the license shall immediately show same to the designee of the municipality upon being requested so to do.
SECTION 8. Duty to file report.
(a) It shall be the duty of every person subject to such license tax to render to
the municipality on such forms as may be required, a sworn statement
showing the total business done, amount of sales, gross receipts and gross sales, stock, value of furniture and other equipment, capital invested, number of helpers or employees, amount of space occupied, or other factor described in the schedule, one or several, as the case may require, for the ascertainment of the classification of such person for license taxation purposes and the correct amount of license tax to which he is subject.
(b) If the municipality determines that the amount of business license tax
reported on or remitted with any business license remittance form is
incorrect, if no business license remittance form is filed within the time
prescribed, or if the information provided on the form is insufficient to
allow the taxing jurisdiction to determine the proper amount of business
license tax due, the municipality shall calculate the correct amount of the
tax based on the most accurate and complete information reasonably
obtainable and enter a preliminary assessment for the correct amount of
business license tax, including any applicable penalty and interest.
(c) The municipality shall promptly mail a copy of any preliminary
assessment to the taxpayer’s last known address by either first class U.S.
mail or certified U.S. mail with return receipt requested, or, in the sole
discretion of the municipality, deliver the preliminary assessment to the
taxpayer by personal delivery.
(d) If the amount of business license tax remitted by the taxpayer is
undisputed by the Municipality, or if the taxpayer consents to the amount of any deficiency or preliminary Assessment in writing, the municipality shall enter a final assessment for the amount of the Tax due, plus any applicable penalty and interest.
(e) (1) If a taxpayer disagrees with a preliminary assessment as entered by
the taxing jurisdiction, the taxpayer shall file a petition for review with the
municipal license officer within 30 days from the date of entry of the
preliminary assessment setting out the specific objections to the
preliminary assessment. If a petition for review is timely filed, the license
officer of the municipality shall schedule a conference with the taxpayer
for the purpose of allowing the taxpayer or its representatives and the
representatives of the municipality to present their respective positions,
discuss any omissions or errors, and to attempt to agree upon any changes
or modifications to the assessment. The license officer shall issue findings
of fact and law within 60 days following the conference, which shall
promptly upon issuance be mailed or delivered to the taxpayer, consistent
with the procedures set forth in subsection (d) above.
(2)If the taxpayer disagrees with the license officer’s findings of fact and law, the taxpayer may appeal to the municipal governing body, by filing a notice of appeal with the municipal clerk within 30 days after the findings have been issued. The appeal shall be in writing and shall set forth in reasonable detail the grounds on which the taxpayer disagrees with the license officer’s findings of fact and law.
(3) If a petition for review: a. is not timely filed, or b. is timely filed,
and upon further review the license officer, or the administrative hearings
officer or governing body of the municipality, as the case may be,
determines that the preliminary assessment is due to be upheld in whole or
in part, the taxing jurisdiction shall make the assessment final in the
amount of business license tax due as computed by the taxing jurisdiction,
with applicable penalty and interest.
(4) A copy of the final assessment shall promptly be mailed to the
taxpayer’s last known address
(i) by either first class U.S. mail or certified U.S. mail with return receipt requested in the case of assessments of business license tax of five hundred dollars ($500.00) or less, or
(ii) by certified U.S. mail with return receipt requested in the case of assessments of business license tax of more then five hundred ($500.00). In either case, at the option of the taxing jurisdiction a copy of the final assessment may be delivered to the taxpayer by personal delivery.
SECTION 9. Duty to permit inspection and produce records.
Upon demand by the designee of the municipality, it shall be the duty of all
licensees to:
(a) Permit the designee of the municipality to enter the business and to inspect
all portions of his place or places of business for the purposes of enabling
said municipal designee to gain such information as may be necessary or
convenient for determining the proper license classification, and determining the correct amount of license tax;
(b) To furnish information during reasonable business hours, at the licensee’s
place of business, in the municipality or the police jurisdiction, all books
of account, invoices, papers, reports and memoranda containing entries
showing amount of purchases, sales receipts, inventory and other information from which the correct license tax classification of such person may be ascertained and the correct amount of license tax to which he is subject may be determined, including exhibition of bank deposit books, bank statements, copies of sales tax returns to the State of Alabama, copies of Alabama income tax returns and federal income tax returns.
SECTION 10. Unlawful to obstruct.
It shall be unlawful for any person, or for any agent, servant or employee of such
person, to fail or refuse to perform any duty imposed by this ordinance; nor shall any
person, agent, servant or employee of such person obstruct or interfere with the designee
of the municipality in carrying out the purposes of this ordinance.
SECTION 11. Privacy.
(a) It shall be unlawful for any person connected with the administration of this
ordinance to divulge any information obtained by him/her in the course of
inspection and examination of the books, papers, reports and memoranda of
the taxpayer made pursuant to the provisions of this ordinance, except to the
mayor, the municipal attorney or others authorized by law to receive such
information described herein.
(b) It shall be unlawful for any person to print, publish, or divulge, without the
written permission or approval of the taxpayer, the license form of any taxpayer or any part of the license form, or any information secured in arriving at the amount of tax or value reported, for any purpose other than the proper administration of any matter administered by the taxing jurisdiction, or upon order of any court, or as otherwise allowed in this ordinance.
(c) Nothing herein shall prohibit the disclosure of the fact that a taxpayer has or
has not purchased a business license. Statistical information pertaining to taxes may be disclosed to the municipality council upon their written request through the Mayor’s office. It shall be unlawful for any person to violate the provisions of this section.
SECTION 12. Failure to file assessment.
(a) In any case where a person subject to paying a license tax as provided
herein fails to do so, the municipal designee shall be authorized to assess
and determine the amount of license taxes due using the best information
available either by return filed or by other means.
(b) The taxpayer shall be notified by registered or certified mail, or by personal service, of the amount of any such assessment, and of his right to appear before the municipal governing body on a day named not less than twenty (20) days from the date of notice and to show cause why such assessment shall not be made final. Such appearance may be made by agent or attorney.
(c) If no showing is made on or before the date fixed in such notice, or if such
showing is not sufficient in the judgment of the municipality, such assessment shall be made final in the amount originally fixed, or in such other amount as is determined by the municipality to be correct. If upon such hearing the municipal designee finds a different amount due than that originally assessed, he/she shall make the assessment final in the correct amount, and in all cases shall notify the taxpayer of the assessment as finally fixed.
(d) A notice by the United States mail, addressed to the taxpayer’s last known
place of business, shall be sufficient. Any assessment made by the designee of the municipality shall be prima facie correct upon any appeal.
SECTION 13. Lien for non-payment of license tax.
On all property, both real and personal, used in the business, the municipality
shall have a lien for such license, which lien shall attach as of the date when the license is due, as allowed by Code of Alabama, Section 11-51-44 (1975).
SECTION 14. Criminal penalties.
Any person found guilty of violating any of the provisions of this ordinance shall
be fined in an amount not less than fifty dollars ($50.00) and not more than five hundred
dollars ($500.00), and may also be sentenced to imprisonment for a period of not
exceeding six (6) months, in the discretion of the court trying the case, and violations on
separate days shall each constitute a separate offense.
SECTION 15. Civil penalties.
In addition to the remedies provided by Code of Alabama, Section 11-51-150
(1975) et seq., the continued or recurrent performance of any act or acts within the
corporate limits or within its police jurisdiction for which a license may be revoked or
suspended under this ordinance is hereby declared to be detrimental to the health, safety,
comfort and convenience of the public and is a nuisance. The municipality, as an
additional or alternative remedy, may institute injunctive proceedings in a court of
competent jurisdiction to abate the same.
SECTION 16. Penalties and interest.
(a) All licenses not paid within thirty (30) days from the date they fall due shall be increased by fifteen (15) percent for the first thirty (30) days they shall be delinquent, or fraction thereof, and shall be measured by an additional fifteen (15) percent for a delinquency of sixty (60) or more days, but this provision shall not be deemed to authorize the delay of thirty (30) days in the payment of the license due, which may be enforced at once.
(b) In the case of persons who began business on or after the first day of the
calendar year, the license 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.
(c) All delinquent accounts (both license taxes and penalties) shall also be
charged simple interest at the rate of one (1) percent per month.
SECTION 17. Prosecutions unaffected.
The adoption of this ordinance shall not in any manner affect any prosecution of
any act illegally done contrary to the provisions of any ordinance now or heretofore in
existence, and every such prosecution, whether begun before or after the enactment of
this article shall be governed by the law under which the offense was committed; nor
shall a prosecution, or the right to prosecute, for the recovery of any penalty or the
enforcement of any forfeiture be in any manner affected by the adoption of this
ordinance; nor shall any civil action or cause of action existing prior to or at the time of
the adoption of this ordinance be affected in any manner by its adoption.
SECTION 18. Procedure for denial of new applications.
(a) The municipal designee shall have the authority to investigate all
applications and may refer any application to the municipal governing body for a determination of whether such license should or should not be issued.
(b) If the municipal governing body denies the issuance of any license
referred to it, the municipal clerk shall promptly notify the applicant of the municipal governing body’s decision.
(c) If said applicant desires to appear before the municipal governing body to show cause why said license should be issued, he shall file a written notice with the municipal clerk, said notice to be filed within two (2) weeks from the date of mailing by the municipal clerk of the notice of the denial of such license by the municipal governing body.
(d) Upon receipt of said notice the municipal clerk shall promptly schedule a hearing, to be held within fifteen (15) days from the date of receipt of such notice, before the municipal governing body and shall give the notice of the date, time and place of said hearing to the applicant.
(e) The applicant shall be given the opportunity to appear personally, or through his counsel, or both, and the municipal governing body shall proceed to hear any evidence which may be presented both for and against the issuance of said license.
(f) If the municipal governing body determines from the evidence presented that in order to either provide for the safety, preserve the health, promote the prosperity, or improve the morals, order, comfort and convenience of the inhabitants of the municipality said license should not be granted, it shall enter an order to that effect; otherwise, said license shall be ordered issued upon payment of any required license fees.
SECTION 19. Procedure for revocation or suspension of license.
(a) Any lawful license issued to any person to conduct any business shall be
subject to revocation by the municipal governing body for the violation by
the licensee, his agent, servant, or employee of any provision of this
ordinance or of any ordinance of the municipality, or any statute of the
State of Alabama relating to the business for which such license is issued;
and shall also be subject to revocation by the municipal governing body if
the licensee, his agent, servant, or employee under color of such license
violates or aids or abets in violating or knowingly permits or suffers to be
violated any penal ordinance of the municipality or any criminal law of the
State of Alabama; and shall also be subject to revocation by the municipal
governing body if, in connection with the issuance or renewal of any
license, the licensee or his agent filed or caused to be filed any application,
affidavit, statement, certificate, book, or any other data containing any
false, deceptive or other misleading information or omission of material
fact.
(b) The conditions hereinabove set forth as grounds for the revocation of a
license shall also constitute grounds for refusing to renew a license.
(c) The municipal governing body shall set a time for hearing on the matter of
revoking or refusing to renew a license; and a notice of such hearing shall be
given to the licensee, or the applicant for renewal, as the case may be, at least ten
(10) days before the day set for said hearing. At the hearing the municipal
governing body shall hear all evidence offered by any party and all evidence that
may be presented bearing upon the question of revocation or the refusal of
renewal, as the case may be.
SECTION 20. Refunds On Overpayments
(a) Any taxpayer may file a petition for refund with the municipality for any
overpayment of business license tax erroneously paid to the municipality. If a final assessment for the tax has been entered by the municipality, a petition for refund of all or a portion of the tax may be filed only if the final assessment has been paid in full prior to or simultaneously with the filing of the petition for refund.
(b) A petition for refund shall be filed with the municipality within two years
from the date of payment of the business license tax, which is the subject
of the petition.
(c) The municipality shall either grant or deny a petition for refund within six
months from the date the petition is filed, unless the period is extended by written agreement of the taxpayer and the municipality. The taxpayer shall be notified of the municipality’s decision concerning the petition for refund by first class U.S. mail or by certified U.S. mail, return receipt requested, sent to the taxpayer’s last known address. It the municipality fails to grant a full refund within the time provided herein, the refund
petition shall be deemed to be denied.
(d) If the petition is granted or the municipality or a court otherwise determines that a refund is due, the overpayment shall be promptly refunded to the taxpayer by the municipality, together with interest to the extent provided for in Section 11-51-92. If the municipality determines that a refund is due, the amount of overpayment plus any interest due thereon may first be credited by the municipality against any outstanding
tax liabilities due and owing by the taxpayer to the municipality, and the balance of any overpayment shall be promptly refunded to the taxpayer. If any refund or part thereof is credited to any other tax by the municipality, the taxpayer shall be provided with a written detailed statement showing the amount of overpayment, the amount credited for payment to other taxes, and the resulting amount of the refund.
(e) A taxpayer may appeal from the denial in whole or in part of a petition for
refund by filing a notice of appeal with the clerk of the circuit court of the county in which the municipality denying the petition for refund is located. Said notice of appeal must be filed within two years from the date the petition was denied. The circuit court shall hear the appeal according to its own rules and procedures and shall determine the correct amount of refund due, if any. If an appeal is not filed with the appropriate circuit
court within two years of the date the petition was denied, then the appeal shall be dismissed for lack of jurisdiction.
SECTION 21. Delivery License.
(a) In lieu of any other type of license, a taxpayer may at its option purchase for
$ 100.00 plus the issuance fee, a delivery license for the privilege of delivering its
merchandise in the municipality if the taxpayer meets all of the following criteria:
(1) Other than deliveries, the taxpayer has no other physical presence within
the municipality or its police jurisdiction;
(2) The taxpayer conducts no other business in the municipality other than
delivering merchandise and performing the requisite set-up and
installation of said merchandise;
(3) Such delivery and set-up and installation is performed by the taxpayer’s
employees or agents, concerns the taxpayer’s own merchandise in that
municipality, and is done by means of delivery vehicles owned, leased, or
contracted by the taxpayer;
(4) The gross receipts derived from the sale and any requisite set-up or
installation of all merchandise so delivered shall not exceed seventy-five
thousand dollars ($75,000) during the license year;
(5) Any set-up or installation shall relate only to (i) that required by the
contract between the taxpayer and the customer or as may be required by
state or local law, and (ii) the merchandise so delivered;
(6) If at any time during the current license year the taxpayer fails to meet any of the above stated criteria, then within 10 days after any of said criteria
have been violated or exceeded, the taxpayer shall purchase all appropriate
business licenses from the municipality for the entire license year and
without regard to this section.
(b) Mere delivery of the taxpayer’s merchandise by common carrier shall not allow the municipality to assess a business license tax against the taxpayer, but the gross receipts derived from any sale and delivery accomplished by means of a common carrier shall be counted against the seventy-five thousand ($75,000) limitation described in the preceding section if the taxpayer also during the same license year sells and delivers into the taxing jurisdiction using a delivery vehicle other than a common carrier.
(c) A common carrier, contract carrier, or similar delivery service making deliveries on behalf of others shall not be entitled to purchase a delivery license.
(d) 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 shall not, in and of itself, establish nexus
between the taxpayer and the municipality for purposes of the taxes levied by or
under the authority of Title 40 of the Code of Alabama or other provisions of law,
nor does the purchase of a delivery license conclusively determine that nexus does
not exist between the taxpayer and the municipality.
SECTION 22. License classifications
SEE ATTACHED SHEETS INCORPORATED HEREIN BY REFERENCE.
SECTION 23. License Fee Schedules.
SEE ATTACHED SHEETS INCORPORATED HEREIN BY REFERENCE.
SECTION 24. Exchange of information.
(a) The license officer may exchange tax returns, information, records, and other
documents secured by the municipality, with other municipalities adopting similar
ordinances for the exchange of taxpayer information, or with county or state
authorities. The license officer may charge a reasonable fee for providing such
information or documents. Any tax returns, information, records, or other
documents so exchanged shall remain subject to the confidentiality provisions,
restrictions, and criminal penalties for unauthorized disclosure as provided under
state or municipal law.
(b) Any such exchange shall be for one or more of the following purposes:
(1) Collecting taxes due.
(2) Ascertaining the amount of taxes due from any person.
(3) Determining whether a person is liable for, or whether there is probable
cause for believing a person might be liable for, the payment of any tax to
a state, county, or municipal agency.
(c) Nothing herein shall prohibit the use of tax returns or tax information by the
municipality in the proper administration of any matter administered by the license
officer. The license officer may also divulge to a purchaser, prospective purchaser as
defined pursuant to the regulations of the Alabama Department of Revenue, or successor
of a business or stock of goods the outstanding sales, use, or rental tax liability of the
seller for which the purchaser, prospective purchaser as defined pursuant to the
regulations of the Alabama Department of Revenue, or successor may be liable pursuant
to the Code of Alabama section 40-23-25, 40-23-82, or 40-12-224.
SECTION 25. License fees in Police jurisdiction.
Any person, firm, association, or corporation engaged in any business outside the
municipality but within the police jurisdiction hereof shall pay one-half of the amount of
the license imposed for like business within the municipality.
SECTION 26. Effective date.
This ordinance shall become effective on and after January 1, 2008.
SECTION 27. Severability.
The sections, paragraphs, sentences, clauses and phrases of this ordinance are
severable, and if any phrase, clause, sentence, paragraph or section of this ordinance shall be declared unconstitutional by a court of competent jurisdiction, then such ruling shall not affect any other paragraphs and sections, since the same would have been enacted by the municipality council without the incorporation of any such unconstitutional phrase, clause, sentence, paragraph or section.
SECTION 28. Repealer.
All ordinances or parts of ordinances in conflict with the provisions of this
ordinance are hereby repealed.
This ordinance shall become effective upon its due passage and publication as required by law.
DULY adopted and approved on this the
CITY OF HOLLYWOOD, ALABAMA
________________________
Rickey Keele
Mayor
________________________
ATTEST:
Lona Bradford
City Clerk
2002 NAICS TITLES/ BUSINESS LICENSE CODES
NAICS FEE
Code CLASSIFICATION SCHEDULE
FARMING, CROP AND ANIMAL PRODUCTION
111998 FARMING AND CROP PRODUCTION 50
112990 ANIMAL PRODUCTION– chicken farms, cattle ranch 50
FORESTRY AND LOGGING
113110 FORESTRY AND LOGGING 50
FISHING, HUNTING AND TRAPPING
114119 FISHING, HUNTING AND TRAPPING- finfish, shellfish, other fish 50
SUPPORT FOR AGRICULTURE AND FORESTRY
115114 SUPPORT ACTIVITIES FOR AGRICULTURE AND FORESTRY–
cotton gins, crop harvesting, farm management, post-harvest activities 50
OIL AND GAS EXTRACTION
211111 OIL AND GAS EXTRACTION– natural gas liquid extraction,
crude extraction 40
MINING AND SUPPORT ACTIVITIES FOR MINING
212299 MINING -(except for oil and gas) all related mining activities 40
213112 SUPPORT ACTIVITIES FOR MINING– for oil and gas mining activities, 50
oil/gas wells
ELECTRIC POWER AND GAS DISTRIBUTION
221111 ELECTRIC POWER GENERATION, TRANSMISSION, &
DISTRIBUTION (power companies) ILT
221112 NATURAL GAS DISTRIBUTION – (gas companies) ILT
GENERAL AND RESIDENTIAL CONTRACTORS
236115 CONSTRUCTION OF BUILDINGS– general/residential contractors 3
236118 RESIDENTIAL REMODELERS 3
236200 HANDYMAN SERVICES 50
HOUSE MOVING
236400 HOUSE MOVING 3
HEAVY AND CIVIL ENGINEERING CONSTRUCTION
237110 HEAVY AND CIVIL ENGINEEERING CONSTRUCTION– highway, bridge, 2
street, water, sewer
PROPERTY DEVELOPMENT
237200 PROPERTY DEVELOPMENT– developing, subdividing lots 3
SPECIALTY TRADE CONTRACTORS
238110 CONCRETE FOUNDATION/STRUCTURAL CONTRACTORS 3
238130 CARPENTER CONTRACTOR 3
238140 MASONRY CONTRACTOR 3
238150 GLASS AND GLAZING CONTRACTOR 3
238160 ROOFING CONTRACTOR 3
238190 WELDING CONTRACTOR 3
238210 ELECTRICAL CONTRACTOR 3
238220 PLUMBING CONTRACTOR 3
238230 HEATING/AIR CONTRACTOR 3
238310 DRYWALL AND INSULATION CONTRACTOR 3
238350 FINISH CARPENTRY CONTRACTOR 3
238320 PAINTING AND WALL COVERING CONTRACTOR 3
238400 FIRE SPRINKLER INSTALLATION CONTRACTOR 3
238450 SIGN BUILDING/ERECTION CONTRACTOR 3
238990 ALL OTHER SPECIALTY TRADE CONTRACTOR 3
FOOD, BEVERAGE, TOBACCO MANUFACTURING
311511 DAIRY MANUFACTURING– butter, cheese, ice cream, etc. 52
311611 ANIMAL SLAUGHTERING– processing, canning, etc. 52
311811 BAKERIES– bread, pies, cakes, cookies, crackers, etc. 52
311999 FOOD MANUFACTURING– animal food, oils, sugar, confectionery,etc. 52
312111 BEVERAGE MANUFACTURING– soft drinks, bottled water 52
312120 ALCOHOLIC BEVERAGE MANUFACTURING– breweries, wineries, 52
312210 TOBACCO PRODUCT MANUFACTURING– cigarette, smokeless tobacco 52
TEXTILE AND TEXTILE PRODUCT MANUFACTURING
313111 TEXTILE MILLS FABRICATION– yarn, thread, nonwoven fabric, etc. 52
314110 TEXTILE PRODUCT MILLS– carpet, rugs, curtains, rope, tire fabric, 52
APPAREL AND ALLIED PRODUCT MANUFACTURING
315111 APPAREL MANUFACTURING– hosiery, outerwear, underwear, hats, etc. 52
316110 LEATHER & ALLIED PRODUCT MANUFACTURING– footwear, luggage, 52
handbag,
WOOD PRODUCT MANUFACTURING
321113 SAWMILLS 52
321214 TRUSS MANUFACTURING 52
321920 WOOD CONTAINER AND PALLET MANUFACTURING 52
321991 MANUFACTURED HOME 52
321999 OTHER MISCELLANEOUS WOOD MANUFACTURING 52
PAPER MANUFACTURING
322110 PAPER AND PAPERBOARD MANUFACTURING– pulp mills, corrugated, 52
aluminum foil, stationary, etc.
323110 PRINTING & RELATED SUPPORT ACTIVITES 1
PETROLEUM MANUFACTURING
324110 PETROLEUM AND COAL PRODUCT MANUFACTURING– refineries, 52
asphalt shingle, asphalt paving mixture, lubricating oil
CHEMICAL MANUFACTURING
325110 CHEMICAL MANUFACTURING 52
325120 PHARMACEUTICAL AND MEDICINE MANUFACTURING 52
325130 SOAP, CLEANING COMPOUND, SURFACE AGENT MANUFACTURING 52
325998 OTHER MISCELLANEOUS CHEMICAL MANUFACTURING 52
PLASTICS AND RUBBER PRODUCTS MANUFACTURING
326111 PLASTICS MANUFACTURING- plastic packaging film, pipe, bottles 52
plumbing fixtures,etc.
326291 RUBBER PRODUCT MANUFACTURING– hoses, belts 52
326211 TIRE MANUFACTURING 52
NONMETALLIC MINERAL PRODUCT MANUFACTURING
327121 BRICK AND STRUCTURAL CLAY MANUFACTURING– ceramic wall, 52
floor tile
327215 GLASS PRODUCT MANUFACTURING– flat, pressed, blown glass 52
327390 CONCRETE PRODUCT MANUFACTURING– cement, ready-mix, block, 52
brick, cut stone
327999 OTHER NONMETALLIC MANUFACTURING 52
RIMARY METAL MANUFACTURING
331111 IRON AND STEEL MANUFACTURING– iron and steel pipe, rolled steel 52
331312 PRIMARY ALUMINUM PRODUCTION & PROCESSING– alumina refining 52
sheet, plate, extruded product
331422 COPPER PRODUCT MANUFACTURING 52
331528 OTHER NONFERROUS FOUNDRIES 52
FABRICATED METAL PRODUCT MANUFACTURING
332111 IRON AND STEEL FORGING 52
332116 METAL STAMPING 52
332312 FABRICATED STRUCTURAL METAL– cutlery, ornamental 52
332323 ORNAMENTAL AND ARCHITECTURAL 52
332710 MACHINE SHOPS– precision turned product, bolt, nut, screw 52
332812 METAL COATING AND ENGRAVING– 52
332992 SMALL ARMS AMMUNITION MANUFACTURING 52
332999 OTHER MISCELLANEOUS FABRICATION 52
MACHINERY MANUFACTURING
333111 FARM MACHINERY AND EQUIPMENT MANUFACTURING– tractors, 52
combines, lawn mowers, etc
333131 MINING MACHINERY AND EQUIPMENT MANUFACTURING 52
333319 OTHER COMMERICIAL AND SERVICE MANUFACTURING– printing 52
machinery, semi-conductor, food product machinery, office machinery
333414 HEATING MACHINERY MANUFACTURING– ventilation, refrigeration 52
333415 AIR-CONDITIONING EQUIPMENT MANUFACTURING 52
333999 OTHER MISCELLANEOUS GENERAL PURPOSE MACHINERY 52
COMPUTER AND ELECTRONIC MANUFACTURING
334111 ELECTRONIC AND COMPUTER PRODUCT MANUFACTURING 52
334119 OTHER PERIPHERAL COMPONENT MANUFACTURING 52
334310 AUDIO AND VIDEO EQUIPMENT MANUFACTURING 52
ELECTRICAL EQUIPMENT, APPLIANCE MANUFACTURING
335121 RESIDENTIAL, COMMERICIAL, INDUSTRIAL LIGHTING 52
EQUIPMENT MANUFACTURING
335211 HOUSEHOLD ELECTRIC APPLIANCE MANUFACTURING– vacuum 52
cleaner, refrigerator
335312 MOTOR AND GENERATOR MANUFACTURING 52
335931 CURRENT AND NON CURRENT CARRYING WIRING MANUFACTURING 52
335999 OTHER MISCELLANEOUS EQUIPMENT MANUFACTURING 52
TRANSPORTATION EQUIPMENT MANUFACTURING
336111 AUTOMOBILE MANUFACTURING– cars, trucks, motorcycles, boats 52
336399 MOTOR VEHICLE PARTS MANUFACTURING– brakes, transmission, 52
vehicle lighting systems, engines
336411 AIRCRAFT MANUFACTURING- planes, helicopter, hang gliders 52
336412 AIRCRAFT ENGINE AND ENGINE PARTS MANUFACTURING 52
FURNITURE AND RELATED PRODUCT MANUFACTURING
337110 FURNITURE AND RELATED PRODUCT MANUFACTURING– mattress, 52
blind and shades, tables, upholstered/wood furniture
MISCELLANEOUS MANUFACTURING
339112 SURGICAL AND MEDICAL INSTRUMENT MANUFACTURING 52
339114 DENTAL EQUIPMENT MANUFACTURING 52
339911 JEWELRY MANUFACTURING 52
339912 SILVERWARE AND HOLLOWWARE MANUFACTURING 52
339920 SPORTING AND ATHLETIC GOODS MANUFACTURING 52
339931 DOLL AND STUFFED TOY MANUFACTURING 52
339932 GAME, TOY AND CHILDREN’S GIFTS MANUFACTURING 52
339950 SIGN MANUFACTURING 41
339992 MUSICAL INSTRUMENT MANUFACTURING 52
339999 OTHER MISCELLANEOUS MANUFACTURING 52
MERCHANT WHOLESALERS- DURABLE GOODS
423120 MOTOR VEHICLE SUPPLIES MERCHANT WHOLESALER 52
423130 TIRE AND TUBE MERCHANT WHOLESALER 52
423140 MOTOR VEHICLE PARTS MERCHANT WHOLESALER 52
423210 FURNITURE MERCHANT WHOLESALER 52
423220 HOME FURNISHING MERCHANT WHOLESALER 52
423310 LUMBER, PLYWOOD, MILLWORK MERCHANT WHOLESALER 52
423390 OTHER CONSTRUCTION MATERIALS MERCHANT WHOLESALER 52
423450 MEDICAL SUPPLY WHOLESALER 52
423490 OTHER PROFESSIONAL EQUIPMENT MERCHANT WHOLESALER 52
423510 METAL AND MINERAL MERCHANT WHOLESALER 52
423710 HARDWARE MERCHANT WHOLESALER 52
423720 PLUMBING AND HEATING EQUIPMENT MERCHANT WHOLESALER 52
423820 FARM & GARDEN EQUIPMENT WHOLESALER 52
423830 INDUSTRIAL MACHINERY MERCHANT WHOLESALER 52
423840 INDUSTRIAL SUPPLIES MERCHANT WHOLESALER 52
423999 OTHER MISCELLANEOUS MERCHANT WHOLESALER 52
WHOLESALE TRADE
424410 GENERAL LINE GROCERY WHOLESALE 41
424450 CONFECTIONERY MERCHANT WHOLESALERS 41
424470 MEAT PRODUCT WHOLESALE 41
424480 FRESH FRUIT WHOLESALE 41
424710 WHOLESALE TRADE– wholesale gas distribution 20
424111 WHOLESALE TRADE– paper, apparell, dairy products, meat products 41
fruit, grain
MOTOR VEHICLE AND PARTS DEALERS
441110 NEW CAR DEALERS 34
441120 USED CAR DEALERS 35
441130 HEAVY EQUIPMENT DEALERS- NEW 36
441140 HEAVY EQUIPMENT DEALERS- USED 37
441220 MOTORCYCLE, BOAT, ATV VEHICLE DEALER 34
441229 OTHER MOTOR VEHICLE DEALERS (NEW) 34
441230 OTHER MOTOR VEHICLE DEALERS (USED) 35
441310 AUTOMOTIVE PARTS AND ACCESSORIES STORE 1
441320 TIRE DEALERS 1
HOME FURNISHINGS, FURNITURE STORES
442299 HOME FURNISHINGS STORE 1
443111 HOUSEHOLD APPLIANCE STORE 1
443112 RADIO, TELEVISION, AND OTHER HOUSEHOLD ELECTRONICS STORE 1
443120 COMPUTER & SOFTWARE STORE 1
BUILDING MATERIAL STORES
444110 HOME IMPROVEMENT CENTERS– paint, wallpaper, hardware 1
444190 OTHER BUILDING MATERIAL (lumber, logs, tile, trim, electrical supplies) 1
444200 LAWN & GARDEN EQUIPMENT/SUPPLIES STORE 1
FOOD AND BEVERAGE STORES
445110 SUPERMARKETS AND OTHER GROCERY STORES 1
445120 CONVENIENCE STORES 1
445210 MEAT MARKETS 1
445220 FISH AND SEAFOOD MARKETS 1
445230 FRUIT AND VEGETABLE MARKETS 1
HEALTH AND PERSONAL CARE STORES
446110 PHARMACIES AND DRUG STORE 1
446130 OPTICAL GOODS STORE 1
446199 OTHER HEALTH AND PERSONAL CARE STORES 1
GASOLINE STATIONS
447110 GASOLINE STATIONS- SINGLE HOSE 46A
447111 GASOLINE STATIONS- DOUBLE HOSE 46B
CLOTHING AND CLOTHING ACCESSORIES STORES
448111 CLOTHING AND OTHER PERSONAL ITEMS STORE– clothing, luggage 1
448210 SHOE STORES 1
448310 JEWELRY & GIFTS RETAIL STORE 1
SPORTING GOODS, HOBBIES AND BOOK STORES
451140 MUSICAL INSTRUMENT/SUPPLIES RETAIL 1
451110 SPORTING GOODS AND HOBBIES RETAIL 1
451211 BOOK STORE 1
451212 NEWSPAPER STANDS 9
RETAIL GOODS
452000 GENERAL MERCHANDISE STORE 1
452910 WAREHOUSE CLUBS AND SUPER CENTERS 1
452990 DOLLAR GENERAL STORE 1
453110 FLORISTS 1
453210 OFFICE SUPPLIES AND STATIONERY 1
453220 GIFT, NOVELTY, AND SOUVENIR STORE 1
453310 USED MERCHANDISE STORE 1
453910 PET AND PET SUPPLIES STORE 1
453920 ART DEALERS 1
453930 MANUFACTURED (MOBILE) HOME DEALERS 1
453991 TOBACCO STORE 1
453998 OTHER MISCELLANEOUS STORE 1
NON-STORE RETAILERS
454111 ELECTRONIC SHOPPING 2
454113 MAIL-ORDER HOUSES 2
454210 VENDING MACHINE OPERATORS-merchandise, food, drink, entertainment 56
454312 LIQUEFIED PETROLEUM GAS DEALER 1
454319 FUEL DEALERS 40
454390 TRANSIENT VENDOR 20
454391 OTHER NON STORE RETAIL 17
AIR, RAIL, WATER, AND TRUCK TRANSPORTATION
481111 AIR TRANSPORTATION– scheduled pasenger/ freight air, nonscheduled 45
chartered passenger/ freight
482111 RAIL TRANSPORTATION– transportation, ticket offices 45
state regulate 11-51-124
483111 WATER TRANSPORTATION– coastal, freight forwarders, inland, passenger 45
484110 TRUCK TRANSPORTATION– local, long-distance, freight, moving, storage 13
and terminal, state regulated 37-3-33
484210 HOUSEHOLD & OFFICE GOODS MOVING
TRANSIT AND GROUND PASSENGER TRANSPORTATION
485310 TAXI SERVICE COMPANY 50
485320 LIMOUSINE SERVICE COMPANY 50
485510 CHARTER BUS INDUSTRY 40
485999 OTHER TRANSIT AND GROUND TRANSPORTATION 50
486110 PIPELINE TRANSPORTATION 45
487110 SCENIC AND SIGHTSEEING TRANSPORTATION 45
SUPPORT ACTIVITIES FOR TRANSPORTATION
488119 OTHER AIRPORT OPERATIONS 50
488410 MOTOR VEHICLE TOWING 50
488999 HER SUPPORT ACTIVITIES 50
COURIERS, MESSENGERS, DELIVERY
492110 COURIERS-local messengers or postal service 50
492120 DELIVERY- out of town 4
WAREHOUSING AND STORAGE
493190 WAREHOUSING AND STORAGE 50
PUBLISHING INDUSTRIES
511110 NEWSPAPER PUBLISHERS 53
511140 DIRECTORY AND MAILING LISTS PUBLISHERS 42
511199 OTHER PUBLISHERS 53
MOTION PICTURE AND SOUND RECORDING INDUSTRIES
512131 MOTION PICTURE THEATERS– drive-ins, sit-ins 1
512230 MUSIC PUBLISHERS 1
512240 SOUND RECORDING STUDIOS 1
BROADCASTING
515111 RADIO NETWORKS 45
515112 RADIO STATIONS 45
515120 TELEVISION BROADCASTING 45
515210 CABLE AND OTHER SUBSCRIPTION ILT
516110 INTERNET PUBLISHING AND BROADCASTING 42
TELECOMMUNICATIONS
517110 WIRED TELECOMMUNICATIONS 3
517211 PAGING ILT
517212 CELLULAR AND OTHER WIRELESS TELECOMMUNICATIONS ILT
517310 TELECOMMUNICATIONS RESELLERS 3
517410 SATELLITE TELECOMMUNICATIONS ILT
517510 CABLE AND OTHER PROGRAM ILT
517910 OTHER TELECOMMUNICATIONS ILT
INTERNET SERVICE PROVIDERS
518111 INTERNET SERVICE PROVIDER ILT
OTHER INFORMATION SERVICES
519190 OTHER INFORMATION SERVICES– search portals, data processing 50
hosting, news syndicates
MONETARY AUTHORITIES
521110 MONETARY AUTHORITIES- CENTRAL BANK- FEDERAL RESERVE 50
CREDIT INTERMEDIATION AND RELATED ACTIVITES
522110 COMMERCIAL BANKING 44
522120 SAVINGS INSTITUTIONS 44
522130 CREDIT UNIONS 44
522298 PAWN SHOP 53
522300 CHECK CASHING/ PAYDAY LOANS SERVICES 50
522320 FINANCIAL TRANSACTION PROCESSING SERVICE 50
522390 OTHER CREDITRELATED ACTIVITIES– consumer lending, inter. trade 44
financing, mortgage and non-mortgage
SECURITIES, COMMODITIES, INVESTMENTS
523111 SECURITIES, COMMODITY CONTRACTS, AND OTHER FINANCIAL 50
INVESTMENTS AND RELATED ACTIVITIES– investment banking,portfolio
management, investment advice
INSURANCE CARRIERS AND ADJUSTERS
524126 INSURANCE, FIRE AND MARINE 58
524127 INSURANCE COMPANIES 58 & 59
524128 INSURANCE, OTHER THAN FIRE AND MARINE 59
524210 INSURANCE AGENCIES AND BROKERAGES 49
524291 CLAIMS ADJUSTING 49
FUNDS, TRUSTS AND OTHER FINANCIAL VEHICLES
525990 FINANCIAL VEHICLES– pension funds, health and welfare funds, trusts 50
estates, real estate investment
REAL ESTATE
531190 LESSORS OF REAL ESTATE– rental of mini-warehouses and storage 45
buildings and other residential/ nonresidential buildings
531210 OFFICES OF REAL ESTATE AGENTS AND BROKERS 55
531311 REAL ESTATE PROPERTY MGMT. (RESIDENTIAL) 55
531312 REAL ESTATE PROPERTY MGMT. (NON-RESIDENTIAL) 55
531320 OFFICES OF REAL ESTATE APPRAISERS 49
531350 FLEA MARKET/ TRADE DAY/ YARD SALE 3
531390 OTHER RELATED ACTIVITIES TO REAL ESTATE 55
RENTAL AND LEASING SERVICES
532111 VEHICLE RENTAL AND LEASING 45
532220 FORMAL WEAR AND COSTUME RENTAL 45
532230 VIDEO TAPE AND DISC RENTAL 45
532291 HOME HEALTH EQUIPMENT RENTAL 45
532295 HOUSEHOLD FURNITURE RENTAL 45
532299 OTHER CONSUMER GOODS RENTAL– electronics, appliances, 45
recreational goods
532412 CONSTRUCTION, MINING, AND INDUSTRIAL EQUIPMENT RENTAL 45
532420 OFFICE MACHINERY AND EQUIPMENT RENTAL 45
532490 OTHER COMMERCIAL AND INDUSTRIAL EQUIPMENT RENTAL 45
532999 ALL OTHER RENTAL AND LEASING 45
LESSORS OF NON-FINANCIAL INTANGIBLE ASSETS
533110 LESSORS OF NON-FINANCIAL INTANGIBLE ASSETS 45
PROFESSIONAL, SCIENTIFIC AND TECHNICAL SERVICES
541110 OFFICES OF LAWYERS 52
541199 OFFICES OF OTHER LEGAL SERVICES– notaries, title abstract 50
541211 OFFICES OF CERTIFIED PUBLIC ACCOUNTANTS 50
541213 TAX PREPARATION SERVICES 50
541219 OTHER ACCOUNTING SERVICES– payroll, bookkeeping 50
541310 ARCHITECTURAL SERVICES 52
541330 ENGINEERING SERVICES 52
541350 BUILDING INSPECTION SERVICES 50
541370 SURVEYING AND MAPPING 50
541490 SPECIALIZED DESIGN SERVICES– interior design, industrial design 50
graphic design, etc.
541519 COMPUTER RELATED SERVICES– computer programming, computer 50
systems design, computer facilities management
541618 MANAGEMENT CONSULTING SERVICES– human resources,marketing 50
environmental, administrative management, research and development
ADVERTISING
541810 ADVERTISING AGENCIES– public relations, media buying agencies and 42
media representatives
541850 DISPLAY ADVERTISING 42
541860 DIRECT MAIL ADVERTISING 42
541890 OTHER SERVICES RELATED TO ADVERTISING 42
OTHER PROFESSIONAL SERVICES
541910 MARKETING RESEARCH 50
541921 PHOTOGRAPHY STUDIOS 50
541930 TRANSLATION & INTERPRETATION SERVICES 50
541940 VETERINARY SERVICES 52
541990 OTHER PROFESSIONAL SERVICES 50
MANAGEMENT OF COMPANIES AND ENTERPRISES
551120 MANAGEMENT COMPANIES– offices, enterprises, regional, corporate 50
ADMINISTRATIVE AND SUPPORT SERVICES
561310 EMPLOYMENT PLACEMENT AGENCIES 50
561320 TEMPORARY HELP SERVICES 50
561421 TELEPHONE ANSWERING SERVICES 50
561440 COLLECTION AGENCIES 50
561450 CREDIT BUREAUS 50
561491 REPOSSESSION SERVICES 50
561492 COURT REPORTING AND STENOGRAPHY 50
561499 OTHER BUSINESS SUPPORT SEVICES 50
561510 TRAVEL AGENCIES 50
561611 I NVESTIGATION SERVICES 50
561612 SECURITY GUARD SERVICES 50
561613 ARMORED CAR SERVICES 50
561621 SECURITY SYSTEMS SERVICES 50
561622 LOCKSMITHS 50
561710 EXTERMINATING AND PEST CONTROL SERVICES 50
561720 JANITORIAL SERVICES 50
561730 LANDSCAPING SERVICES 50
561740 CARPET AND UPHOLSTRY CLEANING SERVICES 50
561790 OTHER SERVICES TO BUILDINGS AND DWELLINGS 50
561990 OTHER SUPPORT SERVICES 50
WASTE MANAGEMENT AND REMEDIATION SERVICES
562111 RECYCLING COLLECTION SERVICES 50
562119 WASTE COLLECTION SERVICES– solid waste, hazardous and 50
non-hazardous waste collection
562991 SEPTIC TANK AND RELATED SERVICES 50
562998 OTHER MISCELLANEOUS SERVICES 50
EDUCATIONAL SERVICES
611111 EDUCATIONAL SUPPORT SERVICES– elementary, secondary, junior 50
college and universities
611698 SCHOOLS AND INSTRUCTION– secretarial, cosmetology, technical 50
and trade, fine arts, recreation, language, tutor, driving
HEALTH CARE PROFESSIONAL SERVICES
621111 OFFICES OF PHYSICIANS- medical doctors 52
621210 OFFICES OF DENTISTS– dental surgeons, endodontists, orthodontists 52
periodontists
621300 OFFICES OF OTHER HEALTH PRACTITIONERS 50
621310 OFFICES OF CHIROPRACTORS 52
621320 OFFICES OF OPTOMETRISTS 52
621330 OFFICES OF MENTAL HEALTH 52
621340 OFFICES OF PHYSICAL, OCCUPATIONAL AND SPEECH THERAPISTS 45
621391 OFFICES OF PODIATRISTS 52
621399 OFFICES OF OTHER MISCELLANEOUS PROFESSIONALS 52
621498 OUTPATIENT CARE CENTERS– day surgery clinics, HMO medical centers 50
dialysis
621511 MEDICAL LABORATORIES 50
621512 DIAGNOSTIC IMAGING CENTER 50
621600 MASSAGE THERAPISTS 50
621610 HOME HEALTH CARE SERVICES 50
621910 AMBULANCE AND EMERGENCY FLIGHT SERVICES 50
621999 OTHER MISCELLANEOUS HEALTH SERVICES 52
HOSPITALS
622110 GENERAL MEDICAL AND SURGICAL HOSPITALS 52
622210 PSYCHIATRIC AND SUBSTANCE ABUSE HOSPITALS 52
NURSING AND RESIDENTIAL CARE FACILITIES
623110 NURSING CARE FACILITIES 50
623311 CONTINUING CARE RETIREMENT FACILITIES 50
623990 OTHER RESIDENTIAL CARE FACILITIES 50
SOCIAL ASSISTANCE SERVICES
624190 INDIVIDUAL AND FAMILY CARE SERVICES-child and youth services, 50
services for the elderly
624229 COMMUNITY HOUSING SERVICES 50
624410 CHILD DAY CARE SERVICES 50
PERFORMING ARTS, SPECTATOR SPORTS, ARTISTS
711111 PERFORMING ARTS– theater and dance companies, musical groups 50
and artists
711219 SPECTATOR SPORTS– sports teams and clubs, racetracks 50
711410 AGENTS AND MANAGERS FOR ARTISTS 50
MUSEUMS, ZOOS, AND HISTORICAL SITES
712110 MUSEUMS AND HISTORICAL SITES 50
712130 ZOOS AND BOTANICAL GARDENS 50
AMUSEMENT AND RECREATION
713111 AMUSEMENT AND RECREATION INDUSTRIES– theme parks, casinos 50
713120 AMUSEMENT ARCADES 50
713910 GOLF COURSES AND COUNTRY CLUBS 12
713930 MARINAS 45
713940 FITNESS AND RECREATIONAL CENTERS 45
713950 BOWLING CENTERS 45
713960 BILLIARDS/POOL ROOMS 39
713990 OTHER AMUSEMENT AND RECREATIONAL CENTERS 45
ACCOMMODATIONS
721111 HOTEL, MOTEL, BED AND BREAKFAST 45
721211 RV (RECREATIONAL VEHICLE) 45
721310 ROOMING & BOARDING HOUSING 45
FOOD SERVICES AND ALCOHOL BEVERAGES
722110 RESTAURANTS– full-service, limited-service, cafeterias 60
722310 FOOD SERVICE CONTRACTORS 60
722320 CATERERS 60
722330 MOBILE FOOD SERVICES 60
722410 RETAIL LIQUOR OFF PREMISES 22
722415 RETAIL BEER ON/OFF PREMISE 61
722420 RETAIL BEER OFF PREMISE 61
722425 RETAIL WINE ON/OFF PREMISE 61
722430 RETAIL WINE OFF PREMISE 61
722435 LOUNGE IN A HOTEL,MOTEL OR RESTAURANT 31
722440 LOUNGE NOT IN A HOTEL, MOTEL OR RESTAURANT 33
722445 RESTAURANT SERVING LIQUOR 29
722450 CLUB, CLASS I 29
722455 CLUB, CLASS II 32
722460 PACKAGE STORE 29
722465 MANUFACTURER 24
722470 WHOLESALE BEER 18
722475 WHOLESALE WINE 19
722480 WHOLESALE BEER/WINE 22
722485 WHOLESALE LIQUOR 26
722490 WAREHOUSE 13
722495 SPECIAL RETAIL 17
722499 SPECIAL EVENTS RETAIL 17
REPAIR AND MAINTENANCE
811111 GENERAL AUTOMOTIVE REPAIR– transmission, body, paint, glass, oil 50
change, other mechanic work
811192 CAR WASHES 50
811211 ELECTRONIC AND PRECISION EQUIPMENT REPAIR– computers, office 50
machinery, communication equipment
811490 PERSONAL AND HOUSEHOLD GOODS REPAIR– appliances, home and 50
garden equipment, reupholstery, footwear, leather goods
811999 OTHER MISC. REPAIR 50
PERSONAL AND LAUNDRY CARE SERVICES
812111 BARBER SHOPS AND BEAUTY SALONS 50
812113 NAIL SALONS 50
812199 OTHER PERSONAL CARE SERVICES– tanning beds, spas, etc. 50
812210 FUNERAL HOMES 50
812220 CEMETERIES AND CREMATORIES 50
812310 COIN-OPERATED LAUNDRIES 53
812320 DRYCLEANING AND LAUNDRY SERVICES 50
812331 LINEN SUPPLY 50
812332 INDUSTRIAL LAUNDERERS 50
812910 PET CARE SERVICES– grooming 50
812921 PHOTOFINISHING LABORATORIES- one-hour photo 50
812930 PARKING LOTS AND GARAGES 54
812950 BAIL BONDS SERVICES 50
812960 MEDIUMS 24
812990 OTHER PERSONAL SERVICES 50
RELIGIOUS, SOCIAL AND CIVIC ORGANIZATIONS
813111 RELIGIOUS, SOCIAL AND CIVIC ORGANIZATIONS– human rights, 50
business associations, labor unions, political
814110 PRIVATE HOUSEHOLDS 50
921190 GENERAL GOVERNMENT SUPPORT– executive offices, legislative 50
bodies
922190 JUSTICE, PUBLIC ORDER, AND SAFETY ACTIVITIES– correctional 50
institutions, parole offices
923130 ADMINISTRATION OF HUMAN RESOURCES 50
924130 ADMINISTRATION OF ENVIRONMENTAL QUALITY PROGRAMS 50
925110 ADMINISTRATION OF HOUSING PROGRAMS, URBAN PLANNING 50
926160 ADMINISTRATION OF ECONOMIC PROGRAMS 50
927110 SPACE RESEARCH AND TECHNOLOGY 50
928110 NATIONAL SECURITY AND INTERNATIONAL AFFAIRS 50
RATE SCHEDULES:
RATE SCHEDULE #1
Less than $5,000.00———————————————— $25.00
$5,000.00 and less than $10,000.00—————————- $50.00
$10,000.00 and less than $20,000.00————————– $75.00
$20,000.00 and less than $500,000.00———————— $75.00 plus 1/10 of 1% over $20,000.00
Over $500,000.00—————————————————-$555.00 plus 1/20 of 1% over $500,000.00
RATE SCHEDULE #2
Less than $50,000.00———————————————– $200.00
$50,000.00 and less than $100,000.00———————— $300.00
$100,000.00 and less than $500,000.00———————- $400.00 plus 1/10 of 1% over $100,000.00
$500,000.00 and less than $1,000,000.000——————-$800.00 plus 1/20 of 1% over $500,000.00
$1,000,000.00 and less than $5,000,000.00—————– $1,200.00 plus 1/40 of 1% over $1,000,000
Over $5,000,000.00————————————————- $2,500.00 plus 1/80 of 1% over $5,000,000
RATE SCHEDULE #3
Less than $10,000.00———————————————– $50.00
$10,000.00 and less than $50,000.00————————– $100.00
$50,000.00 and less than $100,000.00———————— $150.00
$100,000.00 and less than $500,000.00———————- $150.00 plus 1/10 of 1% over $100,000.00
$500,000.00 and less than $1,000,000.00——————- $550.00 plus 1/20 of 1% over $500,000.00
$1,000,000.00 and less than $5,000,000.00—————- $800.00 plus1/40 of 1% over $1,000,000.00
Over $5,000,000.00————————————————- $1,800.00 plus 1/80 of 1% over $5,000,000.00
RATE SCHEDULE #4
Up to $75,000.00—————————————————–$100.00 non-refundable
RATE SCHEDULE #5
Flat Rate—————————————————————-$5.00/ on each
RATE SCHEDULE #6
Flat Rate—————————————————————-$10.00/ on each
RATE SCHEDULE #7
Flat Rate—————————————————————-$15.00/ on each
RATE SCHEDULE #8
Flat Rate—————————————————————-$20.00/ on each
RATE SCHEDULE #9
Flat Rate—————————————————————-$25.00/ on each
RATE SCHEDULE #10
Flat Rate—————————————————————- $35.00
RATE SCHEDULE #11
Flat Rate—————————————————————- $50.00
RATE SCHEDULE #12
Flat Rate—————————————————————- $75.00
RATE SCHEDULE #13
Flat Rate—————————————————————- $100.00
RATE SCHEDULE #14
Flat Rate—————————————————————- $125.00
RATE SCHEDULE #15
Up to $150,000.00—————————————————- $150.00
RATE SCHEDULE #16
Flat Rate—————————————————————- $175.00
RATE SCHEDULE #17
Flat Rate—————————————————————- $200.00
RATE SCHEDULE #18
Flat Rate—————————————————————- $250.00
RATE SCHEDULE #19
Flat Rate—————————————————————- $275.00
RATE SCHEDULE #20
Flat Rate—————————————————————- $300.00
RATE SCHEDULE #21
Flat Rate—————————————————————- $350.00
RATE SCHEDULE #22
Flat Rate—————————————————————- $375.00
RATE SCHEDULE #23
Flat Rate—————————————————————- $400.00
RATE SCHEDULE #24
Flat Rate—————————————————————- $500.00
RATE SCHEDULE #25
Flat Rate—————————————————————- $600.00
RATE SCHEDULE #26
Flat Rate—————————————————————- $750.00
RATE SCHEDULE #27
Flat Rate—————————————————————- $1,000.00
RATE SCHEDULE #28
Flat Rate—————————————————————- $1,250.00
RATE SCHEDULE #29
Flat Rate—————————————————————- $1,500.00
RATE SCHEDULE #30
Flat Rate—————————————————————- $1,750.00
RATE SCHEDULE #31
Flat Rate—————————————————————- $2,000.00
RATE SCHEDULE #32
Flat Rate—————————————————————- $2,500.00
RATE SCHEDULE #33
Flat Rate—————————————————————- $3,000.00
RATE SCHEDULE #34
Less than $200,000.00——————————————— $250.00
Over $200,000.00—————————————————-$250.00 plus 1/20 of 1%
RATE SCHEDULE #35
Less than $200,000.00——————————————— $150.00
Over $200,000.00—————————————————-$150.00 plus 1/20 of 1%
RATE SCHEDULE #36
Less than $500,000.00——————————————— $300.00
Over $500,000.00—————————————————-$300.00 plus 1/20 of 1%
RATE SCHEDULE #37
Less than $500,000.00——————————————— $200.00
Over $500,000.00—————————————————-$200.00 plus 1/20 of 1%
RATE SCHEDULE #38
1st chair, operator or space————————————— $75.00
Each additional chair, operator or space——————— $50.00/each
RATE SCHEDULE #39
1st table—————————————————————- $100.00
Each additional table————————————————$75.00/each
RATE SCHEDULE #40
Less than $100,000.00——————————————— $100.00
$100,000.00 and less than $500,000.00———————- $100.00 plus 1/10 of 1% over $100,000.00
$500,000.00 and less than $1,000,000.00——————- $500.00 plus 1/20 of 1% over $500,000.00
$1,000,000.00 and less than $5,000,000.00—————- $750.00 plus 1/40 of 1% over $1,000,000.00
$5,000,000.00 and less than $10,000,000.00————— $1,750.00 plus 1/80 of 1% over $5,000,000.00
Over $10,000,000.00————————————————$2,400.00 plus 1/160 of 1% over $10,000,000.00
RATE SCHEDULE #41
Less than $100,000.00——————————————— $150.00
$100,000.00 and less than $500,000.00———————- $150.00 plus 1/10 of 1% over $100,000.00
$500,000.00 and less than $1,000,000.00——————- $550.00 plus 1/20 of 1% over $500,000.00
$1,000,000.00 and less than $5,000,000.00—————- $800.00 plus 1/40 of 1% over $1,000,000.00
Over $5,000,000.00————————————————- $1,800.00 plus 1/80 of 1% over $5,000,000.00
RATE SCHEDULE #42
Less than $20,000.00———————————————– $100.00
Over $20,000.00—————————————————– $100.00 plus 1/10 of 1% over $20,000.00
RATE SCHEDULE #43
Less than $20,000.00———————————————– $125.00
Over $20,000.00—————————————————– $125.00 plus 1/10 of 1% over $20,000.00
RATE SCHEDULE #44
Main Branch location———————————————— $125.00
Each additional branch location———————————- $50.00/each
Each ATM location—————————————————-$50.00/each
RATE SCHEDULE #45
Less than $50,000.00———————————————– $100.00
$50,000.00 and less than $100,000.00———————— $100.00 plus 1/10 of 1% over $50,000.00
$100,000.00 and less than $500,000.00———————- $150.00 plus 1/20 of 1% over $100,000.00
$500,000.00 and less than $1,000,000.00——————- $400.00 plus 1/40 of 1% over $500,000.00
Over $1,000,000.00————————————————- $1,525.00 plus 1/80 of 1% over $1,000,000.00
RATE SCHEDULE #46
[A] Single Hose- First Pump————————————– $40.00
Each additional single hose pump————————- $25.00
[B] Double Hose- First Pump————————————- $60.00
Each additional double hose pump———————— $30.00
[C] Tank trucks for delivering————————————– $100.00
RATE SCHEDULE #47
5 beds or less——————————————————— $125.00
Each additional bed————————————————- $8.00
RATE SCHEDULE #48
5 beds or less——————————————————— $75.00
Each additional bed————————————————- $8.00
RATE SCHEDULE #49
1 to 5 employees—————————————————– $125.00
6 to 10 employees————————————————— $175.00
11 to 15 employees————————————————– $225.00
16 to 20 employees————————————————– $275.00
21 to 50 employees————————————————– $400.00
51 to 75 employees————————————————– $600.00
76 to 100 employees———————————————— $1,000.00
Over 100 employees———————————————— $1,000.00 plus $50.00/each over 100 employees
RATE SCHEDULE #50
Less than $5,000.00————————————————- $25.00
$5,000.00 and less than $10,000.00————————— $50.00
$10,000.00 and less than $20,000.00————————- $100.00
$20,000.00 and less than $100,000.00———————– $100.00 plus 1/10 of 1% over $20,000.00
$100,000.00 and less than $500,000.00——————— $180.00 plus 1/20 of 1% over $100,000.00
$500,000.00 and less than $1,000,000.00——————- $380.00 plus 1/40 of 1% over $500,000.00
Over $1,000,000.00————————————————- $505.00 plus 1/80 of 1% over $1,000,000.00
RATE SCHEDULE #51
1 to 10 machines—————————————————–$20.00/each
Over 10 machines————————————————— $10.00/each
RATE SCHEDULE #52
Less than $100,000.00——————————————— $350.00
$100,000.00 and less than $1,000,000.00——————- $350.00 plus 1/10 of 1% over $100,000.00
$1,000,000.00 and less than $5,000,000.00—————- $1,250.00 plus 1/20 of 1% over $1,000,000.00
$5,000,000.00 and less than $10,000,000.00————– $3,250.00 plus 1/40 of 1% over $5,000,000.00
Over $10,000,000.00————————————————$4,500.00 plus 1/80 of 1% over $10,000,000.00
RATE SCHEDULE #53
Less than $50,000.00———————————————– $200.00
$50,000.00 and less than $500,000.00———————— $200.00 plus 1/10 of 1% over $50,000.00
$500,000.00 and less than $1,000,000.00——————- $650.00 plus 1/20 of 1% over $500,000.00
$1,000,000.00 and less than $5,000,000.00—————- $900.00 plus 1/40 of 1% over $1,000,000.00
Over $5,000,000.00————————————————- $1,250.00 plus 1/80 of 1% over $5,000,000.00
RATE SCHEDULE #54
1 to 25 spaces——————————————————– $100.00
Each additional space———————————————- $5.00/each
RATE SCHEDULE #55
Less than $50,000.00———————————————– $200.00
Over $50,000.00—————————————————– $200.00 plus 3/20 of 1% over $50,000.00
Each real estate salesperson———————————— $75.00/each
RATE SCHEDULE #56
1 to 50 machines—————————————————–$25.00/each
Over 50 machines————————————————— $20.00/each
RATE SCHEDULE #57 Square Footage
Less than 5,000—————————————————— $100.00
5,000 and less than 10,000—————————————- $200.00
10,000 and less than 20,000————————————– $300.00
20,000 and less than 30,000————————————– $350.00
30,000 and less than 40,000————————————– $400.00
40,000 and less than 50,000————————————– $450.00
50,000 and less than 60,000————————————– $500.00
60,000 and less than 70,000————————————– $550.00
70,000 and less than 80,000————————————– $600.00
80,000 and less than 90,000————————————– $650.00
90,000 and less than 100,000———————————— $700.00
Over 100,000———————————————————-$700.00 plus .01 per sq ft over 100,000
RATE SCHEDULE #58 Insurance Fire/Marine
4% of gross premiums
RATE SCHEDULE #59 Insurance other than Fire/Marine
$10.00 plus 1% of gross premiums
RATE SCHEDULE #60
Less than $10,000————————————————— $50.00
$10,000 and less than $25,000———————————– $100.00
$25,000 and less than $1,750,000—————————— $100.00 plus 1/10 of 1% over 25,000.00
Over $1,750,000—————————————————– $1825.00 plus 1/20 of 1% over 1,750,000.00
RATE SCHEDULE #61 Retail Beer/Wine (Off Premises)
Flat Fee—————————————————————- $75.00 (1/2 of amount charged by AL)
ILT = In Lieu of Taxes