NICS CODE Description Classification 111998 Farming- agriculture, crop production, nursery, fruit growers 112990 nimals- dairy, cattle, ranching, sheep, raising chicken, poultry 113110 Forestry- logging, forestry, timer track operations, timber mgt. 114119 Fishing & hunting- hunting and trapping, finfish, shellfish, supplies 115114 griculture support- cotton gins, farm mgt, post-harvest activities 211111 Oil and gas extraction- natural gas liquid extraction, crude extraction State Regulated 40-20-2 212299 Mining-(except for oil and gas) all related mining activities $50.00 213112 Mining support services- for oil and gas mining activities, oil/gas $50.00 wells 221122 Utilities- electric power or light comp, any state regulated B 221210 Utilities- natural gas company state regulated B 221310 Utilities- water, sewage treatment, steam, and other B 236118 Residential Remodelers 236220 Contractors- general contractors, comm., residential, subdivisions 236221 Contractors- general contractors itinerant not local 237110 Contractors- specialty trade water well drilling & irrigation 237990 Contractors- heavy construction, highway, bridge, street, water, sewer 237991 Contractors- heavy construction - itinerant not local 237990.01 Contractors- specialty trade building equipment & mechanical installation 238110 Contractors- poured concrete foundation and structure 238120 Contractors- structural steel erection 238130 Contractors- framing 238140 Contractors- masonry 238150 Contractors- glass & glazing 238160 Contractors- roofing 238170 Contractors- siding 238210 Contractors- electrical contractors 238220 Contractors- heating, and air conditioning 238220.01 Contractors- plumbing 238310 Contractors- drywall, acoustical, & installation 238320 Contractors- painting and wall covering 238330 Contractors- flooring 238340 Contractors- tile and terrazzo 238910 Contractors- site development and preparation 238990 Contractors- all others 311991 Food Mfg- meat, seafood, grain, fruit, dairy, animal, poultry processing 312212 Beverage Mfg- all types of soft drinks, bottled water, breweries, ice
312122 Beer off-premises state regulated through BC C 312121 Beer on-premises state regulated through BC C 312131 Wine state regulated through BC C 312132 Beer & Wine wholesale distributor C 312132.01 Beer wholesale distributor $275.00 312132.02 Wine wholesale distributor $275.00 312141 lcohol - state regulated through BC C 313112 Textile mfg fabric, yarn, carpet, canvas, rope, twine, fabric mills 314129 Other mfg. mill operations not covered in 313, rugs, fabric mills 315999 pparel mfg. women, men, children, hosiery, outerwear, and accessories 316993 Leather & pplied Product Manufacturing 321999 Wood Product Manufacturing 322229 Paper Manufacturing- stationery, tablet, and related product manufacturing 323110 Printing & Related Support ctivities 324199 Petroleum & Coal Products Manufacturing 325998 Chemical Manufacturing 326291 Plastics & Rubber Products Manufacturing 327331 Non metallic Mineral Product Manufacturing 331521 Primary Metal Manufacturing 332999 Fabricated Metal Product Manufacturing 333990 Machinery Manufacturing 334419 Computer & Electronic Product Manufacturing 335211 Electrical Equipment, appliance, & component manufacturing 336112 Transportation Equipment Manufacturing 337129 Furniture and Related Product Manufacturing 339999 Miscellaneous Manufacturing 423930 Scrap and Material Recycler 424410 General Line Grocery Merchant Wholesalers 424420 Packaged Frozen Food merchant Wholesalers 424430 Dairy Product Merchant Wholesalers 424440 Poultry and Poultry Product Merchant Wholesalers 424450 Confectionary Merchant Wholesalers 424470 Meat and Meat Product Merchant Wholesalers 424480 Fresh Fruit and Vegetable Merchant Wholesalers 424490 Other Grocery and Related Products Merchant Wholesalers 424720 Petroleum Merchant Wholesalers 424810 Beer and le Merchant Wholesalers C 424940 Tobacco Merchant Wholesalers 424990 Other Miscellaneous Nondurable Goods Merchant Wholesalers 425990 Wholesale Electronic Markets & gents and Brokers 441310 Motor vehicle & parts auto, motorcycles, boats, parts,
accessories 441110 Motor Vehicles new and/or used dealerships and lots 442110 Furniture-home furnishings, stores, floor coverings, window 443112 Electronic & appliance store household, radio, television, computers 444130 Building materials hardware, paint, home center, wallpaper, nursery 444220 Nursery, Garden Center, and Farm Supply Stores 445120 Food & beverage stores grocery, convenience store, markets 445230 Fruit and Vegetable Markets 445310 Package Stores selling beer, wine, liquor, plus general mdse C Must also purchase 312122, 312131, 312141 446110 Health care stores drug, pharmacy, cosmetic, optical, health food 446130 Optical Goods Stores 447110 Gasoline Retail Selling gasoline with or without convenience stores 448130 Clothing & accessories men, women, children, infant, shoe, jewelry 451110 Sporting goods & hobbies toy, fish, gun, books, games 451212 Used Merchandise Stores books, miscellaneous, consignment, flea market 452990 General merchandise stores department, warehouse clubs, superstores 453220 Miscellaneous retailers florist, gift, novelty, pet, art, tobacco, used merchandise 454210 Non-store retailers vending machine operators, direct selling, and mail order 454312 Liquefied Petroleum Gas (Bottle Gas) Dealers B 454390 Other Direct Selling Establishments 454391 Non-Store Retailer peddlers license/local peddler D 454392 Non-store Retailer peddlers license/ itinerant peddler D 481111 ir transportation airline tickets, shipping, freight, and charters service 482110 Rail transportation transportation, ticket offices, and state regulated 11-51-124 483212 Water transportation coastal, freight forwarders, inland, passenger 484110 Truck transportation local, long-distance, freight, moving, and L storage 484220 Specialized Freight (except used goods) trucking, local L 484230 Truck transportation terminal, state regulated 37-3-33 L 485113 Passenger transportation charter and other vehicle transit services L
485114 Passenger transportation bus terminals, state regulated 7-3-33 L 485320 Passenger transportation taxicabs, limousine service, buggy, charters 485321 Passenger transportation number of taxis, cabs, limousines, or E buggies 487990 Sightseeing scenic and sightseeing, land, air, water, special trans 488410 Motor Vehicle Towing 492110 Couriers couriers and local messengers, services, local delivery services 493110 Warehousing and storage distribution, household, refrigerated, special 511110 Publishing industries newspaper, book, periodical, databases, software 512131 Motion pictures theaters, videos, recording, drive-ins, sound studios 512112 Broadcasting radio and television stations 513310 Telecommunications telephone local per 11-51-128 F 513320 Telecommunications telephone long distance per 11-51-128 F 513322 Telecommunications cellular and other wireless, paging F 513322.01 Telecommunications cellular and other wireless, paging F 514190 Information services all types of information services 517310 Telecommunications resellers of service F 521110 Bank Main Office not branch location or TM P 521111 Bank Branch or TM not main office of bank P 522120 Savings and Loans not branch location or TM P 522121 S & L Branch or TM not main office of S & L P 522298 Pawn Shop whether title pawn or merchandise 522390 Credit services companies and activities related to credit and mediation 523999 Securities, commodity brokerage, portfolio, investment, other 524126 Insurance Company casualty, fire, and /or marine premiums 11-51-120/123 524128 Insurance Company health, allied, and all other premiums 11-51-120/123 524210 gent Office administration of third parties, pension funds, annuities, ect. 525990 Funds, trusts, and other financial agencies agents, agencies, investments 531190 Lessor of Other Real Estate Property 531210 Real Estate offices, agents, brokers, management, appraisers 532310 Rental and Leasing auto, truck, trailer, RV, and all tangible property 532230 Rental and Leasing movie and video rental
532412 Construction, Mining, and Forestry Machinery and Equipment Rental and Leasing 532420 Office Machinery and Equipment Rental and Leasing 541110 ttorney/ Lawyers individual and /or firm professional 541211 ccountant/cps individual and/or firm professional license 541310 rchitect individual and/or firm professional license 541330 Engineer individual and /or firm professional license 541360 Surveyor - individual and /or firm professional license 541370 Surveying and Mapping (except Geophysical) Services 541511 Computer Programmer individual and/ or professional firm license 541921 Photographer studios, portrait, commercial, services 541940 Veterinarian individual and /or firm professional license 541990 Professional Services Not Elsewhere classified scientific, technical 541990.01 Management Companies offices, enterprises, regional, corporate 561499 dministrative Services answering, employment, office, sec., travel 561710 Exterminating services- exterminating company and its services 561720 Janitorial firm janitorial cleaning services individual or firm 561730 Landscaping Services 561790 Other Services to Building & Dwellings 562111 Solid Waste Collection 562991 Septic Tank and Related Services 562998 Waste management companies, trucks, septic tanks, landfill, services 611699 Educational services technical, computer, sports, services, business 621111 Physician individual and/or firm professional license 621210 Dentist individual and/or firm professional license 621310 Chiropractor individual and/or firm professional license 621320 Optometrist individual and/or firm professional license 621491 HMO medical centers and services 621498 Outpatient Care Centers all other types of services 621910 mbulance ambulance company and/ or services 622110 Hospitals surgical, substance abuse, psychiatric, general care, special 623110 Nursing care residential care facility, day care, assisted living 623312 Nursing Home care for elderly and continuing care facilities 624110 Social ssistance shelters, vocational, childcare, abuse, emergency 711310 rts and Sports dance, musical, teams, tracks, promoters,
agents 711310.01 Special Events promoter or activity see schedule for rates 712110 Museums museums and historical sites, zoos, botanical gardens, parks 713110 musement arcades, golf clubs, marinas, fitness, bowling centers 713990 ll other musement and Recreation Industries 721110 ccommodations hotels, motels, and similar facilities 721191 ccommodations bed and breakfast inns and services 721214 ccommodations trailer parks, RV parks, and travel parks 721310 ccommodations rooming houses and boarding houses 722210 Restaurant full service restaurant facility 722211 Restaurant limited facility or service 722310 Food Service Contractors 722320 Caterers 722330 Mobile Food Services 722410 Drinking Establishment club, lounge, bar or other C 811111 General utomotive Repair 811118 Other utomotive Mechanical and Electrical Repair and Maintenance 811121 utomotive Body, Paint, Interior, and Glass Repair 811192 Car Washes 811412 Repairs and maintenance all appliances, home & garden equipment 812199 ll Other Personal Services 812199.01 Fortune Teller or Clairvoyant individual reader license H 812210 Funeral Homes and Funeral Services 812310 Coin operated Laundries and Drycleaners 812331 Linen and Uniform Supply 812910 Pet Care 812990 Personal Services barber, beautician 910001 Category for number of vending machines for all types of I vending 910002 Category for number of pool tables J 910003 Category for number of amusement devices and/or games K 910004 Category for number of buses, taxis, trucks, or other equipment L 910005 Category for number of employees as a basis for calculating M license 910006 Category for number of square feet used for calculating license N amount 999111 Unclassified miscellaneous business services not elsewhere classified 999222 Unclassified miscellaneous personal services not elsewhere
classified 999999 DELIVERY Q License Fee Schedule: Schedule If Gross Receipts are: More Than But Less Than 0-149,999 100 150,000-299,999 200 + 2.72 per M in excess of 100,000 300,000-449,999 350 + 2.35 per M in excess of 200,000 450,000-599,999 500 + 2.21 per M in excess of 300,000 600,000-749,999 750 + 2.16 per M in excess of 400,000 800,000-999,999 1,000 + 2.11 per M in excess of 500,000 1,000,000-1,099,999 2,000 + 1.84 per M in excess of 1,000,000 1,100,000-1,199,999 2,275 + 1.79 per M in excess of 1,100,000 1,200,000-1,299,999 2,600 + 1.73 per M in excess of 1,200,000 1,300,000-1,399,999 2,800 + 1.68 per M in excess of 1,300,000 1,400,000-1,499,999 3,000 + 1.63 per M in excess of 1,400,000 1,500,000-1,999,999 3,157 + 1.60 per M in excess of 1,500,000 2,000,000-2,499,999 3.957 + 1.57 per M in excess of 2,000,000 2,500,000-2,999,999 4,742 + 1.55 per M in excess of 2,500,000 3,000,000-3,499,999 5,517 + 1.49 per M in excess of 3,000,000 3,500,000-3,999,999 6,262 + 1.44 per M in excess of 3,500,000 4,000,000-4,999,999 6,982 + 1.39 per M in excess of 4,000,000 5,000,000-5,999,999 8,372 + 1.33 per M in excess of 5,000,000 6,000,000-7,999,999 9,702 + 1.28 per M in excess of 6,000,000 8,000,000-10,999,999 12,262 + 1.23 per M in excess of 8,000,000 11,000,000-13,999,999 15,952 + 1.17 per M in excess of 11,000,000 14,000,000-57,999,999 19,462 + 1.12 per M in excess of 14,000,000 58,000,000-91,999,999 68,742 + 1.01 per M in excess of 58,000,000 92,000,000 Over 92MM 102,080 +.80 per M in excess of 92,000,000
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) 312131 75.00 050 (Beer Off Premise Only) 312122 50.00 060 (Table Wine On/Off Premise) 312131 75.00 070 (Table Wine Off Premise Only) 312131 75.00 010 (Lounge Retail Liquor Class I) 312121 75.00 ll three codes are part 312141 650.00 of the package plus the 312131 75.00 business license codes. 011 (Package Store Liquor Class II) 312121 75.00 ll three codes are part 312141 650.00 of the package plus the 312131 75.00 business license codes. 020 (Restaurant Retail Liquor) 312121 75.00 ll three codes are part 312141 650.00 of the package plus the 312131 75.00 business license codes. 032 (Club Liquor Class II) 312121 75.00 ll three codes are part 312141 650.00 of the package plus the 312131 75.00 business license codes. 110 (Wholesale Table Wine & Beer) 312132 375.00 Distributors license Schedule D Peddlers: Monthly Rate issued for month long sales activity $50.00
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 11-51-128, 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
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 $1,000.00 and rate is reduced by $25.00 each year until such time as the annual rate reaches $500.00 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.....50.00 M-2 Where personnel are from 3 to 5 people..75.00 M-3 Where personnel are from 6 to 10 people..100.00 M-4 Where personnel are from 11 to 20 people.200.00 M-5 Where personnel are from 21 to 50 people.400.00
M-6 Where personnel are from 51 to 75 people....800.00 M-7 Where personnel are from 76 to 100 people.,,1000.00 M-8 Where personnel over 100 to be $1,000.00 + 50.00 per person over 100. Schedule N Square Feet: S-1 From zero to 5,000 Square Feet.100.00 S-2 From 5,000 to 10,000 Square Feet..200.00 S-3 From 10,000 to 20,000 Square Feet 300.00 S-4 From 20,000 to 30,000 Square Feet 400.00 S-5 From 30,000 to 40,000 Square Feet..500.00 S-6 From 40,000 to 50,000 Square Feet..600.00 S-7 From 50,000 to 60,000 Square Feet..700.00 S-8 From 60,000 to 70,000 Square Feet..800.00 S-9 From 70,000 to 80,000 Square Feet..900.00 S-10 From 80,000 to 90,000 Square Feet..1000.00 S-11 From 90,000 to 100,000 Square Feet..1200.00 S-16 From 100,000 up 1,200.00 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 $500.00. Schedule P Banks/Savings & Loans: Bank TM Location $10.00 Bank Branch Location $10.00 Bank Main Office Facility $125.00 Savings & Loan TM Location $10.00 Savings & Loan Branch Location $10.00 Savings & Loan Mail Office Facility $125.00 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;
(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.