NAICS CODE Description Classification

Transcription

1 NICS CODE Description Classification Farming- agriculture, crop production, nursery, fruit growers nimals- dairy, cattle, ranching, sheep, raising chicken, poultry Forestry- logging, forestry, timer track operations, timber mgt Fishing & hunting- hunting and trapping, finfish, shellfish, supplies griculture support- cotton gins, farm mgt, post-harvest activities Oil and gas extraction- natural gas liquid extraction, crude extraction State Regulated Mining-(except for oil and gas) all related mining activities $ Mining support services- for oil and gas mining activities, oil/gas $50.00 wells Utilities- electric power or light comp, any state regulated B Utilities- natural gas company state regulated B Utilities- water, sewage treatment, steam, and other B Residential Remodelers Contractors- general contractors, comm., residential, subdivisions Contractors- general contractors itinerant not local Contractors- specialty trade water well drilling & irrigation Contractors- heavy construction, highway, bridge, street, water, sewer Contractors- heavy construction - itinerant not local Contractors- specialty trade building equipment & mechanical installation Contractors- poured concrete foundation and structure Contractors- structural steel erection Contractors- framing Contractors- masonry Contractors- glass & glazing Contractors- roofing Contractors- siding Contractors- electrical contractors Contractors- heating, and air conditioning Contractors- plumbing Contractors- drywall, acoustical, & installation Contractors- painting and wall covering Contractors- flooring Contractors- tile and terrazzo Contractors- site development and preparation Contractors- all others Food Mfg- meat, seafood, grain, fruit, dairy, animal, poultry processing Beverage Mfg- all types of soft drinks, bottled water, breweries, ice

2 Beer off-premises state regulated through BC C Beer on-premises state regulated through BC C Wine state regulated through BC C Beer & Wine wholesale distributor C Beer wholesale distributor $ Wine wholesale distributor $ lcohol - state regulated through BC C Textile mfg fabric, yarn, carpet, canvas, rope, twine, fabric mills Other mfg. mill operations not covered in 313, rugs, fabric mills pparel mfg. women, men, children, hosiery, outerwear, and accessories Leather & pplied Product Manufacturing Wood Product Manufacturing Paper Manufacturing- stationery, tablet, and related product manufacturing Printing & Related Support ctivities Petroleum & Coal Products Manufacturing Chemical Manufacturing Plastics & Rubber Products Manufacturing Non metallic Mineral Product Manufacturing Primary Metal Manufacturing Fabricated Metal Product Manufacturing Machinery Manufacturing Computer & Electronic Product Manufacturing Electrical Equipment, appliance, & component manufacturing Transportation Equipment Manufacturing Furniture and Related Product Manufacturing Miscellaneous Manufacturing Scrap and Material Recycler General Line Grocery Merchant Wholesalers Packaged Frozen Food merchant Wholesalers Dairy Product Merchant Wholesalers Poultry and Poultry Product Merchant Wholesalers Confectionary Merchant Wholesalers Meat and Meat Product Merchant Wholesalers Fresh Fruit and Vegetable Merchant Wholesalers Other Grocery and Related Products Merchant Wholesalers Petroleum Merchant Wholesalers Beer and le Merchant Wholesalers C Tobacco Merchant Wholesalers Other Miscellaneous Nondurable Goods Merchant Wholesalers Wholesale Electronic Markets & gents and Brokers Motor vehicle & parts auto, motorcycles, boats, parts,

3 accessories Motor Vehicles new and/or used dealerships and lots Furniture-home furnishings, stores, floor coverings, window Electronic & appliance store household, radio, television, computers Building materials hardware, paint, home center, wallpaper, nursery Nursery, Garden Center, and Farm Supply Stores Food & beverage stores grocery, convenience store, markets Fruit and Vegetable Markets Package Stores selling beer, wine, liquor, plus general mdse C Must also purchase , , Health care stores drug, pharmacy, cosmetic, optical, health food Optical Goods Stores Gasoline Retail Selling gasoline with or without convenience stores Clothing & accessories men, women, children, infant, shoe, jewelry Sporting goods & hobbies toy, fish, gun, books, games Used Merchandise Stores books, miscellaneous, consignment, flea market General merchandise stores department, warehouse clubs, superstores Miscellaneous retailers florist, gift, novelty, pet, art, tobacco, used merchandise Non-store retailers vending machine operators, direct selling, and mail order Liquefied Petroleum Gas (Bottle Gas) Dealers B Other Direct Selling Establishments Non-Store Retailer peddlers license/local peddler D Non-store Retailer peddlers license/ itinerant peddler D ir transportation airline tickets, shipping, freight, and charters service Rail transportation transportation, ticket offices, and state regulated Water transportation coastal, freight forwarders, inland, passenger Truck transportation local, long-distance, freight, moving, and L storage Specialized Freight (except used goods) trucking, local L Truck transportation terminal, state regulated L Passenger transportation charter and other vehicle transit services L

4 Passenger transportation bus terminals, state regulated L Passenger transportation taxicabs, limousine service, buggy, charters Passenger transportation number of taxis, cabs, limousines, or E buggies Sightseeing scenic and sightseeing, land, air, water, special trans Motor Vehicle Towing Couriers couriers and local messengers, services, local delivery services Warehousing and storage distribution, household, refrigerated, special Publishing industries newspaper, book, periodical, databases, software Motion pictures theaters, videos, recording, drive-ins, sound studios Broadcasting radio and television stations Telecommunications telephone local per F Telecommunications telephone long distance per F Telecommunications cellular and other wireless, paging F Telecommunications cellular and other wireless, paging F Information services all types of information services Telecommunications resellers of service F Bank Main Office not branch location or TM P Bank Branch or TM not main office of bank P Savings and Loans not branch location or TM P S & L Branch or TM not main office of S & L P Pawn Shop whether title pawn or merchandise Credit services companies and activities related to credit and mediation Securities, commodity brokerage, portfolio, investment, other Insurance Company casualty, fire, and /or marine premiums / Insurance Company health, allied, and all other premiums / gent Office administration of third parties, pension funds, annuities, ect Funds, trusts, and other financial agencies agents, agencies, investments Lessor of Other Real Estate Property Real Estate offices, agents, brokers, management, appraisers Rental and Leasing auto, truck, trailer, RV, and all tangible property Rental and Leasing movie and video rental

5 Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing Office Machinery and Equipment Rental and Leasing ttorney/ Lawyers individual and /or firm professional ccountant/cps individual and/or firm professional license rchitect individual and/or firm professional license Engineer individual and /or firm professional license Surveyor - individual and /or firm professional license Surveying and Mapping (except Geophysical) Services Computer Programmer individual and/ or professional firm license Photographer studios, portrait, commercial, services Veterinarian individual and /or firm professional license Professional Services Not Elsewhere classified scientific, technical Management Companies offices, enterprises, regional, corporate dministrative Services answering, employment, office, sec., travel Exterminating services- exterminating company and its services Janitorial firm janitorial cleaning services individual or firm Landscaping Services Other Services to Building & Dwellings Solid Waste Collection Septic Tank and Related Services Waste management companies, trucks, septic tanks, landfill, services Educational services technical, computer, sports, services, business Physician individual and/or firm professional license Dentist individual and/or firm professional license Chiropractor individual and/or firm professional license Optometrist individual and/or firm professional license HMO medical centers and services Outpatient Care Centers all other types of services mbulance ambulance company and/ or services Hospitals surgical, substance abuse, psychiatric, general care, special Nursing care residential care facility, day care, assisted living Nursing Home care for elderly and continuing care facilities Social ssistance shelters, vocational, childcare, abuse, emergency rts and Sports dance, musical, teams, tracks, promoters,

6 agents Special Events promoter or activity see schedule for rates Museums museums and historical sites, zoos, botanical gardens, parks musement arcades, golf clubs, marinas, fitness, bowling centers ll other musement and Recreation Industries ccommodations hotels, motels, and similar facilities ccommodations bed and breakfast inns and services ccommodations trailer parks, RV parks, and travel parks ccommodations rooming houses and boarding houses Restaurant full service restaurant facility Restaurant limited facility or service Food Service Contractors Caterers Mobile Food Services Drinking Establishment club, lounge, bar or other C General utomotive Repair Other utomotive Mechanical and Electrical Repair and Maintenance utomotive Body, Paint, Interior, and Glass Repair Car Washes Repairs and maintenance all appliances, home & garden equipment ll Other Personal Services Fortune Teller or Clairvoyant individual reader license H Funeral Homes and Funeral Services Coin operated Laundries and Drycleaners Linen and Uniform Supply Pet Care Personal Services barber, beautician Category for number of vending machines for all types of I vending Category for number of pool tables J Category for number of amusement devices and/or games K Category for number of buses, taxis, trucks, or other equipment L Category for number of employees as a basis for calculating M license Category for number of square feet used for calculating license N amount Unclassified miscellaneous business services not elsewhere classified Unclassified miscellaneous personal services not elsewhere

7 classified DELIVERY Q License Fee Schedule: Schedule If Gross Receipts are: More Than But Less Than 0-149, , , per M in excess of 100, , , per M in excess of 200, , , per M in excess of 300, , , per M in excess of 400, , ,999 1, per M in excess of 500,000 1,000,000-1,099,999 2, per M in excess of 1,000,000 1,100,000-1,199,999 2, per M in excess of 1,100,000 1,200,000-1,299,999 2, per M in excess of 1,200,000 1,300,000-1,399,999 2, per M in excess of 1,300,000 1,400,000-1,499,999 3, per M in excess of 1,400,000 1,500,000-1,999,999 3, per M in excess of 1,500,000 2,000,000-2,499, per M in excess of 2,000,000 2,500,000-2,999,999 4, per M in excess of 2,500,000 3,000,000-3,499,999 5, per M in excess of 3,000,000 3,500,000-3,999,999 6, per M in excess of 3,500,000 4,000,000-4,999,999 6, per M in excess of 4,000,000 5,000,000-5,999,999 8, per M in excess of 5,000,000 6,000,000-7,999,999 9, per M in excess of 6,000,000 8,000,000-10,999,999 12, per M in excess of 8,000,000 11,000,000-13,999,999 15, per M in excess of 11,000,000 14,000,000-57,999,999 19, per M in excess of 14,000,000 58,000,000-91,999,999 68, per M in excess of 58,000,000 92,000,000 Over 92MM 102, per M in excess of 92,000,000

8 Schedule B - Electric and Gas Company: For selling or distributing electrical current or natural gas, an amount equal to three percent of the gross receipts of the business transacted in the municipality for the previous year for the sale or distribution of electrical current or natural gas from any point in or into the municipality. Schedule C Beer, Wine, & Liquor State of labama Code Classification mount Licensing Notes 040 (Beer On/Off Premise) (Beer Off Premise Only) (Table Wine On/Off Premise) (Table Wine Off Premise Only) (Lounge Retail Liquor Class I) ll three codes are part of the package plus the business license codes. 011 (Package Store Liquor Class II) ll three codes are part of the package plus the business license codes. 020 (Restaurant Retail Liquor) ll three codes are part of the package plus the business license codes. 032 (Club Liquor Class II) ll three codes are part of the package plus the business license codes. 110 (Wholesale Table Wine & Beer) Distributors license Schedule D Peddlers: Monthly Rate issued for month long sales activity $50.00

9 Yearly Rate issued for annual sales activity $75.00 Schedule E Taxi Cabs & Limousines: In addition to the license thereto, there shall be a decal affixed to each taxi cab or limousine and the cost of said decals shall be according to the following table: 1 taxi cab or limousine $50.00 per decal ll taxi cabs or limousines over 1 $25.00 per decal Schedule F _ Telephones & Telecommunications:. Each Person operating a telephone exchange in the City and/or a long distance telephone service in the City shall pay a license tax on a per capita basis as set forth in Section , Code of labama 1975 B. Each person engaged in the business of transmitting television, telecommunications or informational service signals by wires or cable in the City, or installing wires or other facilities for such purposes where the wires or facilities do not use, cross or otherwise occupy any portion of the public rights-of-way shall be defined as a service provider, and shall pay an amount equal to five percent (5%) of the gross revenue of the business transacted by such person in the City or its police jurisdiction of the preceding year. C. Each per son engaged in the business of transmitting television, telecommunications or informational service signals by wires or cable in the City, where installing wires or other facilities for such purpose where the wires or facilities use, cross or otherwise occupy any portion of the public rights-of-way shall be defines as a system owner, and shall pay $100 per year in addition to any franchise fees separately owed and paid as rent for the use of the public rights-of way by such person in the City or its police jurisdiction for the preceding year. D. Each person who owns a wire line system that uses, crosses or otherwise occupies any portion of the public rights-of-way, but derives no revenue from the system within the city, shall be defined as a transporter of services and shall pay a fee of $3.00 per foot per year for each foot of facilities that occupies, uses or crosses any portion of the public rights-of-way. Schedule G Special Events Licenses: ny person holding a valid Town Public ssembly Permit may upon proper application and payment of a fee of one hundred dollars ($100.00), and upon such other conditions as the Town Council may buy Resolution impose as provided in subsection D. below, be issued a festival business license under which persons not currently holding a valid Town business license may be registered to sell products or

10 services on a for-profit basis for the duration of the public assembly at the permitted public assembly site or sites without the issuance of a separate business license or the payment of a separate fee. Schedule H Fortune Tellers: nnual license rate is $1, and rate is reduced by $25.00 each year until such time as the annual rate reaches $ and that becomes the minimum rate thereafter. Schedule I Vending Machines: 1 to 5 machines vending any type merchandise or product $20.00 per decal 5 to 10 machines vending any type merchandise or product $10.00 per decal ll over 10 machines vending any type merchandise or product $5.00 per decal Schedule J Billiard and/or Pool Tables: For 1 to 2 billiard or pool tables ll billiard or pool tables over 2 $15.00 per decal $10.00 per decal Schedule K musement Devices: For the first 10 machines ll machines over 10 $15.00 per decal $10.00 per decal Schedule L Buses, Trucks & Other Equipment Unless State Regulated: In addition to the license thereto, there shall be a decal affixed to each piece of equipment and the cost of said decals shall be according to the following table: From 1 to 2 buses, trucks, or other equipment $50.00 per decal From 2 to 5 buses, trucks or other equipment $25.00 per decal Over 5 buses, trucks or other equipment $10.00 per decal Schedule M Number of Employees: M-1 Where personnel are from 1 to 2 people M-2 Where personnel are from 3 to 5 people M-3 Where personnel are from 6 to 10 people M-4 Where personnel are from 11 to 20 people M-5 Where personnel are from 21 to 50 people

11 M-6 Where personnel are from 51 to 75 people M-7 Where personnel are from 76 to 100 people.,, M-8 Where personnel over 100 to be $1, per person over 100. Schedule N Square Feet: S-1 From zero to 5,000 Square Feet S-2 From 5,000 to 10,000 Square Feet S-3 From 10,000 to 20,000 Square Feet S-4 From 20,000 to 30,000 Square Feet S-5 From 30,000 to 40,000 Square Feet S-6 From 40,000 to 50,000 Square Feet S-7 From 50,000 to 60,000 Square Feet S-8 From 60,000 to 70,000 Square Feet S-9 From 70,000 to 80,000 Square Feet S-10 From 80,000 to 90,000 Square Feet S-11 From 90,000 to 100,000 Square Feet S-16 From 100,000 up 1, plus $.01 per square foot over 100,000 Schedule O Itinerants: Itinerant businesses operating within the jurisdiction but located outside the jurisdiction shall pay the itinerant rate for a business license and that rate shall be $ Schedule P Banks/Savings & Loans: Bank TM Location $10.00 Bank Branch Location $10.00 Bank Main Office Facility $ Savings & Loan TM Location $10.00 Savings & Loan Branch Location $10.00 Savings & Loan Mail Office Facility $ Schedule Q Delivery License: (a) In lieu of any other type of license, a taxpayer may at its option purchase for $100.00plus 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;

12 (2) The taxpayer conducts no other business in the municipality other than delivering merchandise and performing the requisite set-up and installation of the said merchandise; (3) Such delivery and set-up an installation is performed by the taxpayer s employees or agents, concerns the taxpayers own merchandise in that municipality, and is done by means of delivery vehicles owned, leased, or contracted by the taxpayer; advice. (4) The gross receipts derived from the dale 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) ny 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 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 taxpayers 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 common carrier. (c) 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 labama 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.

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